MIRA INFORM REPORT

 

 

Report No. :

321894

Report Date :

15.05.2015

 

IDENTIFICATION DETAILS

 

Name :

ATLANTA NATURAL RESOURCES PTE. LTD.

 

 

Registered Office :

10, Jalan Besar, 10-12, Sim Lim Tower, 208787

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2012

 

 

Date of Incorporation :

12.08.2008

 

 

Com. Reg. No.:

200816114-N

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of Minerals and Metal Products.

 

 

No. of Employee :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Moderate

 

 

Payment Behaviour :

Unknown

 

 

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.

:

200816114-N

COMPANY NAME

:

ATLANTA NATURAL RESOURCES PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

12/08/2008

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

10, JALAN BESAR, 10-12, SIM LIM TOWER, 208787, SINGAPORE.

BUSINESS ADDRESS

:

10, JALAN BESAR, 10-12, SIM LIM TOWER, 208787, SINGAPORE.

TEL.NO.

:

65-62938089

FAX.NO.

:

65-62935756

CONTACT PERSON

:

PRASHANT BOORUGU ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF MINERALS AND METAL PRODUCTS

ISSUED AND PAID UP CAPITAL

:

9,827,079.00 ORDINARY SHARE, OF A VALUE OF SGD 9,827,079.00

SALES

:

N/A

NET WORTH

:

USD 2,671,627 [2012]

STAFF STRENGTH

:

N/A

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

N/A

PAYMENT

:

N/A

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

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 minerals and metal products.


 

The immediate holding company of the Subject is MYNAH INDUSTRIES LIMITED, a company incorporated in INDIA.


Share Capital History

Date

Issue & Paid Up Capital

13/05/2015

SGD 9,827,079.00

 


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


Name

Address

IC/PP/Loc No

Shareholding

(%)

MYNAH INDUSTRIES LIMITED

S. 66/2, MUGALAPALLI VILLAGE, HOSUR TALUK, DHARMAPURI DIST, TAMILNAD, INDIA.

T09UF1093

9,827,079.00

100.00

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

------

9,827,079.00

100.00

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

=====

+ Also Director

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

CHOO LIANG KOK @ ZHU JINGHUA

Address

:

23, JALAN BANGAU, SELETAR HILLS ESTATE, 809368, SINGAPORE.

IC / PP No

:

S0352153B

Nationality

:

SINGAPOREAN

Date of Appointment

:

10/10/2011

 

DIRECTOR 2

 

Name Of Subject

:

GRANDHI ESWARA RAO

Address

:

PL 18, SAGAR SOCIETY, ROAD 2, BANJARA HILLS, HYDERABAD, AP, 500034, INDIA.

IC / PP No

:

Z2854694

Nationality

:

INDIAN

Date of Appointment

:

29/09/2014

 


MANAGEMENT

 

 

 

1)

Name of Subject

:

PRASHANT BOORUGU

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

MGI N RAJAN ASSOCIATES

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

BEULAH SHANTHINI

IC / PP No

:

S2696645J

Address

:

190, HOLLAND ROAD, TOHO MANSION, 278585, SINGAPORE.

 

 

 

BANKING


No Banker found in our databank.

 

 

ENCUMBRANCE (S)


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

 

 

LITIGATION CHECK AGAINST SUBJECT


* A check has been conducted in our databank 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 staff from the registered office refused to disclose the Subject's suppliers.

 

CLIENTELE

 

Local

:

N/A

Overseas

:

N/A


The staff from the registered office refused to disclose the Subject's clientele.

 

 

OPERATIONS

 

Goods Traded

:

MINERALS AND METAL PRODUCTS

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading of minerals and metal products.

The staff from the registered office refused to disclose the Subject's operation.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62938089

Match

:

N/A

Address Provided by Client

:

10 JALAN BESAR, 10-12, SINGAPORE, 208787

Current Address

:

10, JALAN BESAR, 10-12, SIM LIM TOWER, 208787, SINGAPORE.

Match

:

NO


We have contacted the Subject's Accountant and its Company Secretary for the latest financial accounts. However they have rejected our request in view of the confidentiality of the documents.

 

Other Investigations


On 12th May 2015 we contacted one of the staff from the Subject's registered office and she only provided limited information.

The address provided is incomplete.

She refused to disclose the Subject bankers and number of employees.

She also refused to comment anything on the Subject's nil turnover.


FINANCIAL ANALYSIS

 

 

The Subject's latest financial accounts are up to 2012 which is out dated in our opinion. Therefore, our comment on the Subject financial performance is restricted thereto.

Overall financial condition of the Subject : N/A

 

 

 

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 2008, the Subject is a Private Limited company, focusing on trading of minerals and metal products. Having been in business for more than 5 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment. We noted that the issued and paid up capital of the Subject stands at SGD 9,827,079 and having strong backing from its holding company.

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.

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. 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 zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at USD 2,671,627, the Subject should be able to maintain its business in the near terms.

Without a strong assets backing, the Subject may face difficulties in getting loans for its future expansion and continued growth .

The industry shows an upward trend and this trend is very likely to sustain in the near terms.

In view of the above, we recommend credit be granted to the Subject with close monitoring.

 



PROFIT AND LOSS ACCOUNT

 

 

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

 

Financial Year End

2012-03-31

2011-03-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

PROFIT/(LOSS) FROM OPERATIONS

1,171,164

(199,250)

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

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

PROFIT/(LOSS) BEFORE TAXATION

1,171,164

(199,250)

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

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

PROFIT/(LOSS) AFTER TAXATION

1,171,164

(199,250)

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(1,310,242)

(1,110,992)

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

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

As restated

(1,310,242)

(1,110,992)

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(139,078)

(1,310,242)

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(139,078)

(1,310,242)

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

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

 

 

 

BALANCE SHEET

 

 

 

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

7,524,000

9,297,635

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

7,524,000

9,297,635

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

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

TOTAL LONG TERM ASSETS

7,524,000

9,297,635

Trade debtors

-

10,026

Other debtors, deposits & prepayments

3,818

3,804

Amount due from subsidiary companies

1,485,936

6,428

Cash & bank balances

3,014

14,566

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

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

TOTAL CURRENT ASSETS

1,492,768

34,824

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

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

TOTAL ASSET

9,016,768

9,332,459

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

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

Other creditors & accruals

22,004

18,459

Amounts owing to holding company

6,323,137

7,783,137

Amounts owing to subsidiary companies

-

30,400

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

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

TOTAL CURRENT LIABILITIES

6,345,141

7,831,996

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

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

NET CURRENT ASSETS/(LIABILITIES)

(4,852,373)

(7,797,172)

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

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

TOTAL NET ASSETS

2,671,627

1,500,463

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

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

SHARE CAPITAL

Ordinary share capital

2,810,705

2,810,705

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

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

TOTAL SHARE CAPITAL

2,810,705

2,810,705

Retained profit/(loss) carried forward

(139,078)

(1,310,242)

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

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

TOTAL RESERVES

(139,078)

(1,310,242)

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

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

SHAREHOLDERS' FUNDS/EQUITY

2,671,627

1,500,463

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

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

2,671,627

1,500,463

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

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

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

3,014

14,566

Net Liquid Funds

3,014

14,566

Net Liquid Assets

(4,852,373)

(7,797,172)

Net Current Assets/(Liabilities)

(4,852,373)

(7,797,172)

Net Tangible Assets

2,671,627

1,500,463

Net Monetary Assets

(4,852,373)

(7,797,172)

BALANCE SHEET ITEMS

Total Borrowings

0

0

Total Liabilities

6,345,141

7,831,996

Total Assets

9,016,768

9,332,459

Net Assets

2,671,627

1,500,463

Net Assets Backing

2,671,627

1,500,463

Shareholders' Funds

2,671,627

1,500,463

Total Share Capital

2,810,705

2,810,705

Total Reserves

(139,078)

(1,310,242)

LIQUIDITY (Times)

Cash Ratio

0.00

0.00

Liquid Ratio

0.24

0.00

Current Ratio

0.24

0.00

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

Debtors Ratio

0

0

Creditors Ratio

0

0

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

Liabilities Ratio

2.38

5.22

Times Interest Earned Ratio

0.00

0.00

Assets Backing Ratio

0.95

0.53

PERFORMANCE RATIO (%)

Operating Profit Margin

0.00

0.00

Net Profit Margin

0.00

0.00

Return On Net Assets

43.84

(13.28)

Return On Capital Employed

43.84

(13.28)

Return On Shareholders' Funds/Equity

43.84

(13.28)

Dividend Pay Out Ratio (Times)

0.00

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.84

UK Pound

1

Rs.100.65

Euro

1

Rs.72.88

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

ANK

 


 

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.