MIRA INFORM REPORT

 

 

Report No. :

320942

Report Date :

11.05.2015

 

IDENTIFICATION DETAILS

 

Name :

EXPORT TRADING COMMODITIES PTE. LTD.

 

 

Registered Office :

10, Anson Road, 32-11, International Plaza, 079903

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

04.05.2010

 

 

Com. Reg. No.:

201009524-M

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of agricultural commodities.

 

 

No. of Employees :

20 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

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. Unemployment is very low. 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. Growth in 2014 was slower at 13.9%, 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. Singapore is a member of the 12-nation Trans-Pacific Partnership free trade agreement negotiations and, with the nine other ASEAN members, will form the ASEAN Economic Community in 2015.

 

Source : CIA

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

201009524-M

COMPANY NAME

:

EXPORT TRADING COMMODITIES PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

04/05/2010

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

10, ANSON ROAD, 32-11, INTERNATIONAL PLAZA, 079903, SINGAPORE.

BUSINESS ADDRESS

:

ONE RAFFLES PLACE, 44-01A, UOB CENTRE, 048616, SINGAPORE.

TEL.NO.

:

65-65368400

FAX.NO.

:

65-65364470

CONTACT PERSON

:

MAHESHKUMAR RAOJIBHAI PATEL ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF AGRICULTURAL COMMODITIES

ISSUED AND PAID UP CAPITAL

:

1,000,000.00 ORDINARY SHARE, OF A VALUE OF SGD 1,000,000.00
29,300,000.00 ORDINARY SHARE, OF A VALUE OF USD 29,300,000.00

SALES

:

USD 683,646,714 [2014]

NET WORTH

:

USD 38,801,462 [2014]

STAFF STRENGTH

:

20 [2015]

BANKER (S)

 

ING BANK N. V.
STANDARD CHARTERED BANK
DBS BANK LTD
BNP PARIBAS
SOCIETE GENERALE
BANK OF INDIA
THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

 

 

 

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

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 commodities.

 

The immediate holding company of the Subject is ETC GROUP, a company incorporated in MAURITIUS.

 

Share Capital History

Date

Issue & Paid Up Capital

30/03/2015

SGD 1,000,000.00 & USD 29,300,000.00

07/01/2014

USD 29,300,000.00 & SGD 1,000,000.00

 

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

 

Name

Address

IC/PP/Loc No

Shareholding

(%)

ETC GROUP

ST. LOUIS BUSINESS CENTRE, CNR DESROCHES & ST. LOUIS STREETS, PORT LOUIS, MAURITIUS.

T10UF1760

30,300,000.00

100.00

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

------

30,300,000.00

100.00

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

=====

+ Also Director

 

 

DIRECTORS

DIRECTOR 1

 

Name Of Subject

:

MAHESHKUMAR RAOJIBHAI PATEL

Address

:

PLOT 1505, MSASANI PENINSULA, MSASANI KINONDONI, DAR ES SALAAM, TANZANIA.

IC / PP No

:

AB312563

Nationality

:

TANZANIAN

Date of Appointment

:

04/05/2010

 

DIRECTOR 2

 

Name Of Subject

:

JAYESHKUMAR GORDHANBHAI PATEL

Address

:

OCBA-502, 381-JUMEIRA PALM POST BOX: 482076, UNITED ARAB EMIRATES (DUBAI).

IC / PP No

:

AB585827

Nationality

:

TANZANIAN

Date of Appointment

:

20/09/2012

 

DIRECTOR 3

 

Name Of Subject

:

KETANKUMAR VINUBHAI PATEL

Address

:

1, RAFFLES PLACE, 44-01A, ONE RAFFLES PLACE, 048616, SINGAPORE.

IC / PP No

:

G5076425M

Nationality

:

BRITISH

Date of Appointment

:

04/05/2010

 

DIRECTOR 4

 

Name Of Subject

:

VASUDEVA BANGERA BARKUR

Address

:

P.O. BOX 10295, PLOT 77, LUGALO ROAD UPANGA, DAR ES SALAAM, TANZANIA.

IC / PP No

:

Z2327387

Nationality

:

INDIAN

Date of Appointment

:

20/09/2012

 

 

MANAGEMENT

 

 

 

1)

Name of Subject

:

MAHESHKUMAR RAOJIBHAI PATEL

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

KPMG LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

LIM SOH SEA

IC / PP No

:

S7077960I

Address

:

101A, LORONG 2, TOA PAYOH, 08-07, 310101, SINGAPORE.

 

2)

Company Secretary

:

AZMAN BIN ABDULLAH

IC / PP No

:

S7321299E

Address

:

407, JURONG WEST STREET 42, 02-643, 640407, SINGAPORE.

 

 

 


BANKING


Banking relations are maintained principally with :

1)

Name

:

ING BANK N. V.

 

2)

Name

:

STANDARD CHARTERED BANK

 

3)

Name

:

DBS BANK LTD

 

4)

Name

:

BNP PARIBAS

 

5)

Name

:

SOCIETE GENERALE

 

6)

Name

:

BANK OF INDIA

 

7)

Name

:

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

 

 

ENCUMBRANCE (S)

 

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201105023

21/04/2011

N/A

FBN BANK (UK) LTD

-

Unsatisfied

C201105037

21/04/2011

N/A

FBN BANK (UK) LTD

-

Unsatisfied

C201105046

21/04/2011

N/A

FBN BANK (UK) LTD

-

Unsatisfied

C201105048

21/04/2011

N/A

FBN BANK (UK) LTD

-

Unsatisfied

C201105052

21/04/2011

N/A

FBN BANK (UK) LTD

-

Unsatisfied

C201111858

21/09/2011

N/A

BNP PARIBAS

-

Unsatisfied

C201200560

12/01/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LTD

-

Unsatisfied

C201200563

12/01/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LTD

-

Unsatisfied

C201200568

12/01/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LTD

-

Unsatisfied

C201200569

12/01/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LTD

-

Unsatisfied

C201200576

12/01/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LTD

-

Unsatisfied

C201200600

12/01/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LTD

-

Unsatisfied

C201206896

25/06/2012

N/A

STANDARD CHARTERED BANK

-

Unsatisfied

C201206897

25/06/2012

N/A

STANDARD CHARTERED BANK

-

Unsatisfied

C201206901

25/06/2012

N/A

STANDARD CHARTERED BANK

-

Unsatisfied

C201209070

08/08/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201209072

08/08/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201209073

08/08/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201209074

08/08/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201209076

08/08/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201209077

08/08/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201209078

08/08/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201209080

08/08/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201209520

22/08/2012

N/A

COOPERATIEVE CENTRALE RAIFFEISENBOERENLEENBANK B.A.(''RABOBANK NEDERLAND, RABOBANK INTERNATIONAL'')

-

Unsatisfied

C201210225

07/09/2012

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201213919

29/11/2012

N/A

STANDARD CHARTERED BANK

-

Unsatisfied

C201213921

29/11/2012

N/A

STANDARD CHARTERED BANK

-

Unsatisfied

C201300689

15/01/2013

N/A

DBS BANK LTD

-

Unsatisfied

C201300692

15/01/2013

N/A

DBS BANK LTD.

-

Unsatisfied

C201307520

04/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307521

04/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307522

04/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307523

04/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307526

04/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307538

04/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307542

04/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307543

04/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307544

04/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307547

04/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307548

04/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307553

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307554

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307555

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307557

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307559

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307565

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307566

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307567

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307572

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307576

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307578

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307582

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307584

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307586

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307589

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307595

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201307597

05/06/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201309170

05/07/2013

N/A

AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED

-

Unsatisfied

C201309171

05/07/2013

N/A

AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED

-

Unsatisfied

C201310454

31/07/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201310456

31/07/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201311691

27/08/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201316160

04/12/2013

N/A

CIMB BANK BERHAD

-

Unsatisfied

C201316164

04/12/2013

N/A

CIMB BANK BERHAD

-

Unsatisfied

C201316166

04/12/2013

N/A

CIMB BANK BERHAD

-

Unsatisfied

C201317289

23/12/2013

N/A

THE STANDARD BANK OF SOUTH AFRICA LIMITED

-

Unsatisfied

C201401629

12/02/2014

N/A

SOCIETE GENERALE

-

Unsatisfied

C201401632

12/02/2014

N/A

SOCIETE GENERALE

-

Unsatisfied

C201403436

03/04/2014

N/A

BANK OF INDIA

-

Unsatisfied

C201403438

03/04/2014

N/A

BANK OF INDIA

-

Unsatisfied

C201409498

03/09/2014

N/A

DBS BANK LTD.

-

Unsatisfied

C201412221

04/11/2014

N/A

STANDARD CHARTERED BANK

-

Unsatisfied

C201501625

03/02/2015

N/A

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

-

Unsatisfied

C201501629

03/02/2015

N/A

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

-

Unsatisfied

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

:

N/A

Overseas

:

N/A


The Subject refused to disclose its suppliers.

The Subject refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

X

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

AS AGREED

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

AGRICULTURAL COMMODITIES

 

Total Number of Employees:

YEAR

2015

2013

GROUP

N/A

N/A

COMPANY

20

0

 

Branch

:

NO

Other Information:


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

The Subject sells agricultural products.

The Subject sells products including pulses,cashew nuts,ground nuts and others.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6565368400

Current Telephone Number

:

65-65368400

Match

:

YES

Address Provided by Client

:

#32-11 INTERNATIONAL PLAZA 10 ANSON ROAD SINGAPORE

Current Address

:

ONE RAFFLES PLACE, 44-01A, UOB CENTRE, 048616, SINGAPORE.

Match

:

NO

 

Other Investigations


On 7th May 2015 we contacted one of the staff from the Subject and she provided some information.

The address provided belongs to the Subject's registered office.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

2011 - 2014

]

Profit/(Loss) Before Tax

:

Increased

[

2011 - 2014

]

Return on Shareholder Funds

:

Acceptable

[

13.26%

]

Return on Net Assets

:

Acceptable

[

26.54%

]

The Subject's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years.The higher profit could be attributed to the increase in turnover. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Favourable

[

0 Days

]

Debtor Ratio

:

Favourable

[

34 Days

]

Creditors Ratio

:

Favourable

[

9 Days

]

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

Liquidity

Liquid Ratio

:

Favourable

[

1.14 Times

]

Current Ratio

:

Unfavourable

[

1.14 Times

]

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Unfavourable

[

1.77 Times

]

Gearing Ratio

:

Unfavourable

[

3.53 Times

]

The Subject's interest cover was low. If its profits fall or when interest rate rises, it  may not be able to meet all its interest payment. The Subject was highly geared, thus it had a high financial risk. The Subject was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the Subject will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the Subject has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the Subject's turnover and the interest it needs to pay.

Overall Assessment :

Generally, the Subject's performance has improved with higher turnover and profit. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. If there is a fall in the Subject's profit or any increase in interest rate, the Subject may not be able to generate sufficient cash-flow to service its interest. The Subject's gearing level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

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)

 

 

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 2010, the Subject is a Private Limited company, focusing on trading of agricultural commodities. 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. The Subject have a strong capital position of SGD 1,000,000 & USD 29,300,000. 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 small company, the Subject's business operation is supported by 20 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.

We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Return on shareholders' funds of the Subject was at an acceptable range 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. The high gearing ratio clearly implied that the Subject was supported by more debt than equity. Thus, the Subject is exposed to high financial risk. Given a positive net worth standing at USD 38,801,462, the Subject should be able to maintain its business in the near terms.

Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors.

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

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

 

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

 

Financial Year End

2014-03-31

2013-03-31

2012-03-31

2011-03-31

Months

12

12

12

11

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

FULL

Currency

USD

USD

USD

USD

TURNOVER

683,646,714

397,845,490

106,636,633

18,149,983

Other Income

117,821

55,463

-

310,416

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

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

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

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

Total Turnover

683,764,535

397,900,953

106,636,633

18,460,399

Costs of Goods Sold

(657,686,893)

(379,236,044)

(98,680,594)

(16,590,170)

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

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

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

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

Gross Profit

26,077,642

18,664,909

7,956,039

1,870,229

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

5,614,713

2,773,780

1,098,339

72,391

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

5,614,713

2,773,780

1,098,339

72,391

Taxation

(470,011)

(250,000)

(80,000)

-

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

5,144,702

2,523,780

1,018,339

72,391

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

3,614,510

1,090,730

72,391

-

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

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

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

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

As restated

3,614,510

1,090,730

72,391

-

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

8,759,212

3,614,510

1,090,730

72,391

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

8,759,212

3,614,510

1,090,730

72,391

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

7,336,517

1,927,001

961,422

21,733

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

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

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

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

7,336,517

1,927,001

961,422

21,733

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

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

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

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

 

 

BALANCE SHEET

 

 

 

 

ASSETS EMPLOYED:

FIXED ASSETS

120,670

198,315

151,604

129,103

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

10,595,667

-

-

-

Investments

10,000,000

-

-

-

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

20,595,667

-

-

-

Computer software

-

20,237

22,395

-

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

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

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

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

TOTAL INTANGIBLE ASSETS

-

20,237

22,395

-

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

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

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

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

TOTAL LONG TERM ASSETS

20,716,337

218,552

173,999

129,103

Stocks

19,005

283,899

-

515,000

Trade debtors

63,198,780

65,166,287

15,005,568

700,442

Other debtors, deposits & prepayments

30,393,418

16,300,272

5,150,818

1,150,459

Short term deposits

6,504,078

13,500,000

-

-

Amount due from holding company

167,456

155,210

43,446

8,119

Amount due from related companies

116,015,142

47,620,405

50,401,670

1,986,776

Cash & bank balances

5,587,286

6,883,071

105,694

38,687

Others

183,673

124,052

-

-

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

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

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

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

TOTAL CURRENT ASSETS

222,068,838

150,033,196

70,707,196

4,399,483

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

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

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

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

TOTAL ASSET

242,785,175

150,251,748

70,881,195

4,528,586

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

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

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

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

CURRENT LIABILITIES

Trade creditors

15,729,960

17,512,811

15,851,498

3,713,945

Other creditors & accruals

858,632

1,476,713

2,693,313

-

Bank overdraft

100,353

-

-

-

Short term borrowings/Term loans

136,993,880

92,348,065

49,500,000

-

Interest payable

-

-

881,151

-

Amounts owing to holding company

5,215,667

10,000,000

41,628

-

Amounts owing to related companies

33,089,956

5,007,399

625

-

Provision for taxation

495,556

250,000

80,000

-

Other liabilities

1,499,709

-

-

-

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

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

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

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

TOTAL CURRENT LIABILITIES

193,983,713

126,594,988

69,048,215

3,713,945

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

28,085,125

23,438,208

1,658,981

685,538

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

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

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

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

TOTAL NET ASSETS

48,801,462

23,656,760

1,832,980

814,641

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

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

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

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

SHARE CAPITAL

Ordinary share capital

30,042,250

20,042,250

742,250

742,250

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

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

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

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

TOTAL SHARE CAPITAL

30,042,250

20,042,250

742,250

742,250

Retained profit/(loss) carried forward

8,759,212

3,614,510

1,090,730

72,391

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

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

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

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

TOTAL RESERVES

8,759,212

3,614,510

1,090,730

72,391

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

38,801,462

23,656,760

1,832,980

814,641

Others

10,000,000

-

-

-

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

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

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

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

TOTAL LONG TERM LIABILITIES

10,000,000

-

-

-

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

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

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

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

48,801,462

23,656,760

1,832,980

814,641

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

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

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

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

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

12,091,364

20,383,071

105,694

38,687

Net Liquid Funds

11,991,011

20,383,071

105,694

38,687

Net Liquid Assets

28,066,120

23,154,309

1,658,981

170,538

Net Current Assets/(Liabilities)

28,085,125

23,438,208

1,658,981

685,538

Net Tangible Assets

48,801,462

23,636,523

1,810,585

814,641

Net Monetary Assets

18,066,120

23,154,309

1,658,981

170,538

BALANCE SHEET ITEMS

Total Borrowings

137,094,233

92,348,065

49,500,000

0

Total Liabilities

203,983,713

126,594,988

69,048,215

3,713,945

Total Assets

242,785,175

150,251,748

70,881,195

4,528,586

Net Assets

48,801,462

23,656,760

1,832,980

814,641

Net Assets Backing

38,801,462

23,656,760

1,832,980

814,641

Shareholders' Funds

38,801,462

23,656,760

1,832,980

814,641

Total Share Capital

30,042,250

20,042,250

742,250

742,250

Total Reserves

8,759,212

3,614,510

1,090,730

72,391

LIQUIDITY (Times)

Cash Ratio

0.06

0.16

0.00

0.01

Liquid Ratio

1.14

1.18

1.02

1.05

Current Ratio

1.14

1.19

1.02

1.18

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

0

10

Debtors Ratio

34

60

51

14

Creditors Ratio

9

17

59

82

SOLVENCY RATIOS (Times)

Gearing Ratio

3.53

3.90

27.01

0.00

Liabilities Ratio

5.26

5.35

37.67

4.56

Times Interest Earned Ratio

1.77

2.44

2.14

4.33

Assets Backing Ratio

1.62

1.18

2.44

1.10

PERFORMANCE RATIO (%)

Operating Profit Margin

0.82

0.70

1.03

0.40

Net Profit Margin

0.75

0.63

0.95

0.40

Return On Net Assets

26.54

19.87

112.37

11.55

Return On Capital Employed

26.48

19.85

111.02

11.55

Return On Shareholders' Funds/Equity

13.26

10.67

55.56

8.89

Dividend Pay Out Ratio (Times)

0.00

0.00

0.00

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0




 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.64.05

UK Pound

1

Rs.99.04

Euro

1

Rs.71.76

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

VNT

 

               

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.