MIRA INFORM REPORT

 

 

Report No. :

323032

Report Date :

16.05.2015

 

IDENTIFICATION DETAILS

 

Name :

L-3 COMMUNICATIONS ELAC NAUTIK GMBH

 

 

Registered Office :

Neufeldtstr. 10 D 24118 KielPost Box: 25 20, D 24024 kiel

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2008

 

 

Date of Incorporation :

07.02.1978

 

 

Com. Reg. No.:

HRB 1221 KI

 

 

Legal Form :

Private limited company

 

 

Line of Business :

·         Manufacture of instruments and appliances for measuring, testing and navigation

  • Manufacture of other general-purpose machinery

 

 

No. of Employee :

159

 

 

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)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

GERMANY ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, contributed to strong growth and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 5.3% in 2014. The new German government introduced a minimum wage of about $11.60 (8.50 euros) per hour to take effect in 2015. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011 and in 2012 Germany reached a budget surplus of 0.1%. The budget was essentially in balance in 2014. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela MERKEL announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany plans to replace nuclear power with renewable energy, which accounts for 34% of total energy consumption, up from 9% in 2000. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production.

 

Source : CIA

 

Company nmae and address

 

L-3 COMMUNICATIONS ELAC NAUTIK GMBH

 

 Company Status:      active

                      Neufeldtstr. 10

                      D 24118 Kiel

                      Post Box:

                      25 20, D 24024 kiel

                      Telephone:0431/883-0

                      Telefax:  0431/883-496

                      Homepage: www.elac-nautik.com

                      E-mail:   wilhelm.goerl@l-3com.com

 

 Trade name:          L3 ELAC Nautik

 

 VAT no.:             DE811111236

 Tax ID number:       19 290 11236

 

 

 CONCLUSION

 

 Business relations are permissible.

 

 

Summary

 

 LEGAL FORM              Private limited company

 Date of foundation:      07.02.1978

 Begin of business

 activities:                                 07.02.1978

 Shareholders'

 agreement:                   07.02.1978

 Registered on:             09.02.1978

 Commercial Register:   Local court 24114 Kiel

 under:                          HRB 1221 KI

 

 

 Share capital

 

EUR          7,705,168.65

 

 Shareholder:

                      L-3 Communications Holding GmbH

                      Zum Panrepel 2

                      D 28307 Bremen

                      Legal form: Private limited company

                      Share capital:     EUR             27,689.00

                      Share:             EUR          7,705,168.65

                      Registered on: 09.05.2001

                      Reg. data: 28195 Bremen, HRB 20127 HB

                      Profit transfer agreement

 Manager:

                      Dr. Jörg Brechtefeld

                      D 24796 Bovenau

                      having sole power of representation

                      born: 08.05.1962

 Proxy:

                      Wilhelm Görl

                      D 24857 Fahrdorf

                      authorized to jointly represent the company

                      born: 12.07.1954

                      Marital status: married

 Proxy:

                      Hans-Jörg Maschmann

                      D 24113 Molfsee

                      authorized to jointly represent the company

                      born: 04.10.1958

 Proxy:

                      Bernd Szukay

                      D 24118 Kiel

                      authorized to jointly represent the company

                      born: 01.03.1966

 

 Further functions/participations of Dr. Jörg Brechtefeld

 (Manager)

 

 Manager:

                      ELAC Nautik Unterstützungskasse GmbH

                      Neufeldtstr. 10

                      D 24118 Kiel

                      Legal form: Private limited company

                      Share capital:     EUR             25,564.59

                      Registered

                      on:         21.12.1989

                      Reg. data:  24114 Kiel, HRB 2925 KI

 

 

 COMPANY HISTORY

 

 09.02.1978 - 13.04.1994  Honeywell-Elac-Nautik Gesellschaft mit

                          beschränkter Haftung

                          Westring 429

                          D 24118 Kiel

                          Private limited company

 14.07.1994 - 11.08.1995  AlliedSignal ELAC Nautik GmbH

                          Westring 429

                          D 24118 Kiel

                          Private limited company

 11.08.1995 - 19.05.1998  AlliedSignal ELAC Nautik GmbH

                          Neufeldtstr.

                          D 24118 Kiel

                          Private limited company

 

 

 BUSINESS ACTIVITIES

 

 Main industrial sector

 26511   Manufacture of instruments and appliances for measuring,

 testing and navigation

Secondary industrial sector

 28290   Manufacture of other general-purpose machinery

 

 

 PARTICIPATIONS

 

 Shareholder:

                      ELAC Nautik Unterstützungskasse GmbH

                      Neufeldtstr. 10

                      D 24118 Kiel

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR             25,564.59

                      Share:             EUR             25,564.59

                      Reg. data:  21.12.1989

                                  Local court 24114 Kiel

                                  HRB 2925 KI

 

 

 FINANCIAL INFORMATION

 

 Payment experience:  within agreed terms

 

 Negative information:We have no negative information at hand.

 

Balance sheet year:  2008

 

 

 REAL ESTATE

 

 Type of ownership:   Tenant

 Address              Neufeldtstr. 10

                      D 24118 Kiel

 

 Land register documents were not available.

 

 

 BANKERS

 

 Principal bank

 DEUTSCHE BANK, 24011 KIEL

 Sort. code: 21070020, Account no.: 0343962

 BIC: DEUTDEHH210, IBAN: DE88210700200034396200

 

 

 FINANCIAL FIGURES

 

 Turnover:            2013              *EUR         18,623,000.00

 Equipment:                              EUR            853,535.00

 Ac/ts receivable:                       EUR          7,342,232.00

 Liabilities:                            EUR          5,290,313.00

 Employees:                                                    159

 - thereof permanent staff:                                    151

 - Trainees:                                                     8

 

 Profit transfer agreement to:

                      L-3 Communications Holding GmbH

                      Zum Panrepel 2

                      D 28307 Bremen

 

 The business figures marked with an asterisk are estimates based

  on average values in the line of business.

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.01.2008 - 31.12.2008

 Equity ratio [%]:                 51.84

 Liquidity ratio:                   3.26

 Return on total capital [%]:       9.16

 

 Balance sheet ratios 01.01.2007 - 31.12.2007

 Equity ratio [%]:                 52.37

 Liquidity ratio:                  10.00

 Return on total capital [%]:       4.14

 

 Equity ratio

 The equity ratio indicates the portion of the equity as compared

 to the total capital. The higher the equity ratio, the better the

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 Liquidity ratio

 The liquidity ratio shows the proportion between adjusted

 receivables and net liabilities. The higher the ratio, the lower

 the company's financial dependancy from external creditors.

 

 Return on total capital

 The return on total capital shows the efficiency and return on

 the total capital employed in the company. The higher the return

 on total capital, the more economically does the company work

 with the invested capital.

 

 

 Type of balance

 sheet:               Company balance sheet

 

 Financial year:      01.01.2008 - 31.12.2008

 

 ASSETS                                  EUR         16,972,480.73

  Fixed assets                           EUR          1,229,068.59

   Intangible assets                     EUR            227,770.00

    Concessions, licences, rights        EUR            227,770.00

   Tangible assets                       EUR            975,734.00

    Plant / machinery                    EUR             73,479.00

    Other tangible assets / fixtures and

    fittings                             EUR            853,535.00

    Advance payments made / construction

    in progress                          EUR             48,720.00

   Financial assets                      EUR             25,564.59

    Shares in participations /

    subsidiaries and the like            EUR             25,564.59

     Shares in related companies         EUR             25,564.59

  Current assets                         EUR         15,522,921.18

   Stocks                                EUR          4,854,113.88

   Accounts receivable                   EUR          7,342,232.98

    thereof total due from shareholders  EUR            931,263.65

    Amounts due from related companies   EUR          2,314,241.26

    Other debtors and assets             EUR          5,027,991.72

   Liquid means                          EUR          3,326,574.32

  Remaining other assets                 EUR            220,490.96

   Accruals (assets)                     EUR            220,490.96

 

 LIABILITIES                             EUR         16,972,480.73

  Shareholders' equity                   EUR          9,302,380.04

   Capital                               EUR          7,705,168.65

    Subscribed capital (share capital)   EUR          7,705,168.65

   Balance sheet profit/loss (+/-)       EUR          1,597,211.39

    Profit / loss brought forward        EUR          1,597,211.39

  Provisions                             EUR          2,379,787.00

   Other / unspecified provisions        EUR          2,379,787.00

  Liabilities                            EUR          5,290,313.69

   Other liabilities                     EUR          5,290,313.69

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          1,759,601.47

    Liabililties due to related companiesEUR            131,744.39

    Unspecified other liabilities        EUR          3,398,967.83

     thereof liabilities from tax /

     financial authorities               EUR            169,978.03

     thereof liabilities from social

     security                            EUR             22,915.82

 

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

 Code (HGB)

 

  Gross result (+/-)                     EUR         16,829,110.69

  Staff expenses                         EUR         11,120,640.16

   Wages and salaries                    EUR          9,174,368.56

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          1,946,271.60

  Total depreciation                     EUR            436,695.92

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            436,695.92

  Other operating expenses               EUR          3,946,152.40

  Operating result from continuing

  operations                             EUR          1,325,622.21

  Interest result (+/-)                  EUR            107,001.39

   Interest and similar income           EUR            218,454.97

    thereof from related companies       EUR            169,200.94

   Interest and similar expenses         EUR            111,453.58

  Financial result (+/-)                 EUR            107,001.39

  Result from ordinary operations (+/-)  EUR          1,432,623.60

  Expenses for transfer of profits to a

  parent company                         EUR          1,459,390.94

  Income tax / refund of income tax (+/-)EUR             29,226.98

  Other taxes / refund of taxes          EUR             -2,459.64

  Tax (+/-)                              EUR             26,767.34

  Annual surplus / annual deficit        EUR                  0.00

 

 Type of balance

 sheet:               Company balance sheet

 

 Financial year:      01.01.2007 - 31.12.2007

 

 ASSETS                                  EUR         15,607,815.42

  Fixed assets                           EUR          1,127,144.44

   Intangible assets                     EUR            298,583.00

    Concessions, licences, rights        EUR            298,583.00

   Tangible assets                       EUR            802,996.85

    Plant / machinery                    EUR             99,476.00

    Other tangible assets / fixtures and

    fittings                             EUR            669,448.00

    Advance payments made / construction

    in progress                          EUR             34,072.85

   Financial assets                      EUR             25,564.59

    Shares in participations /

    subsidiaries and the like            EUR             25,564.59

     Shares in related companies         EUR             25,564.59

  Current assets                         EUR         14,334,328.89

   Stocks                                EUR          2,579,886.88

   Accounts receivable                   EUR          7,726,584.09

    thereof total due from shareholders  EUR          2,221,453.65

    Amounts due from related companies   EUR          4,214,196.25

    Other debtors and assets             EUR          3,512,387.84

   Liquid means                          EUR          4,027,857.92

  Remaining other assets                 EUR            146,342.09

   Accruals (assets)                     EUR            146,342.09

 

 LIABILITIES                             EUR         15,607,815.42

  Shareholders' equity                   EUR          9,302,380.04

   Capital                               EUR          7,705,168.65

    Subscribed capital (share capital)   EUR          7,705,168.65

   Balance sheet profit/loss (+/-)       EUR          1,597,211.39

    Profit / loss brought forward        EUR          1,597,211.39

  Provisions                             EUR          2,052,084.00

   Other / unspecified provisions        EUR          2,052,084.00

  Liabilities                            EUR          4,253,351.38

   Other liabilities                     EUR          4,253,351.38

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR            955,931.86

    Liabililties due to related companiesEUR              3,633.49

    Unspecified other liabilities        EUR          3,293,786.03

     thereof liabilities from tax /

     financial authorities               EUR            169,598.72

     thereof liabilities from social

     security                            EUR             21,108.72

 

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

 Code (HGB)

 

  Gross result (+/-)                     EUR         14,351,242.14

  Staff expenses                         EUR         10,183,851.79

   Wages and salaries                    EUR          8,453,244.20

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          1,730,607.59

  Total depreciation                     EUR            430,751.48

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            430,751.48

  Other operating expenses               EUR          3,271,351.63

  Operating result from continuing

  operations                             EUR            465,287.24

  Interest result (+/-)                  EUR             96,049.03

   Interest and similar income           EUR            185,563.78

    thereof from related companies       EUR            169,750.50

   Interest and similar expenses         EUR             89,514.75

    thereof paid to related companies    EUR                  0.00

  Financial result (+/-)                 EUR             96,049.03

  Result from ordinary operations (+/-)  EUR            561,336.27

  Expenses for transfer of profits to a

  parent company                         EUR            547,652.27

  Income tax / refund of income tax (+/-)EUR            -10,878.65

  Other taxes / refund of taxes          EUR             -2,805.35

  Tax (+/-)                              EUR            -13,684.00

  Annual surplus / annual deficit        EUR                  0.00


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.58

UK Pound

1

Rs.100.30

Euro

1

Rs.72.38

 

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

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.