MIRA INFORM REPORT

 

 

Report No. :

322440

Report Date :

19.05.2015

 

IDENTIFICATION DETAILS

 

Name :

CITTERIO S.P.A.

 

 

Registered Office :

Via S.Vittore, 47 20123 – Milano (MI)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

03.07.1989

 

 

Legal Form :

Joint stock company

 

 

Line of Business :

Manufacture of Furniture.

 

 

No. of Employees :

From 71 to 90

 

 

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 :

Slow but correct

 

 

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)

Italy

A2

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 132% of GDP in 2014, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and tax evasion. In 2014 economic growth and labor market conditions continued to deteriorate, with overall unemployment rising to 12.2% and youth unemployment around 40%. Italy's GDP is now nearly 10% below its 2007 pre-crisis level.

 

 

Source : CIA

 

Company name and address

 

Citterio S.p.a.

 

Via

S.vittore,

47

 

20123

- Milano

(MI)

-IT-

 

 

Summary

 

Fiscal Code

:

09754660158

Legal Form

:

Joint stock company

start of Activities

:

03/07/1989

Equity

:

Over 2.582.254

Turnover Range

:

10.000.000/12.750.000

Number of Employees

:

from 71 to 90

 

 

Activity

 

MANUFACTURE OF FURNITURE

 

 

Legal Data

 

Legal Form : Joint stock company

Fiscal Code : 09754660158

 

Foreign Trade Reg. no. : MI152062 since 09/04/1992

 

Foreign Trade Reg. no. : 152062 of Milano since 09/04/1992

 

Chamber of Commerce no. : 221815 of Lecco

 

Chamber of Commerce no. : 1315033 of Milano since 21/08/1989

 

Chamber of Commerce no. : 221815 of Lecco

 

Firms' Register : MI146-295532 of Milano since 19/02/1996

 

V.A.T. Code : 09754660158

 

Tribunal Co. Register : 295532 of

 

Foundation date

: 03/07/1989

Establishment date

: 03/07/1989

Start of Activities

: 03/07/1989

Legal duration

: 31/12/2050

Nominal Capital

: 5.150.000

Subscribed Capital

: 5.150.000

Paid up Capital

: 5.150.000

 

Legal mail :

CITTERIO@PEC.CITTERIOSPA.EU

 


Members

 

Molteni

Maria Angela

 

Born in Milano

(MI)

on 23/09/1957

- Fiscal Code : MLTMNG57P63F205K

 

Residence:

Lecco

, 29

- 20900

Monza

(MB)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

14/05/2013

Board Chairman

14/05/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Molteni

Carlo

 

Born in Giussano

(MB)

on 03/03/1943

- Fiscal Code : MLTCRL43C03E063C

 

Residence:

Del Ronco

, 26

- 22060

Carimate

(CO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

14/05/2013

 

Molteni

Piero

 

Born in Giussano

(MB)

on 12/05/1945

- Fiscal Code : MLTPRI45E12E063R

 

Residence:

Visconti Di Modrone Uberto

, 38

- 20122

Milano

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

14/05/2013

 

Molteni S.p.a.

 

 

:

S.vittore

, 47

- 20123

Milano

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Partner

 

No Prejudicial events are reported

 

No Protests registered

 

Veggetti

Vittorio

 

Born in Bologna

(BO)

on 08/11/1962

- Fiscal Code : VGGVTR62S08A944J

 

Residence:

Foppa

, 4

- 24030

Bergamo

(BG)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

05/11/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Tentorio

Franco

 

Born in Lecco

(CO)

on 22/10/1961

- Fiscal Code : TNTFNC61R22E507D

 

Residence:

Coubertin

, 4/17

- 23848

Oggiono

(LC)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

19/05/2005

Procurator

04/05/2009

 

No Prejudicial events are reported

 

No Protests registered

 

Citterio

Antonio

 

Born in Giussano

(MB)

on 11/09/1934

- Fiscal Code : CTTNTN34P11E063H

 

Residence:

Don Minzoni

, 4

- 20034

Giussano

(MB)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

14/05/2013

Managing Director

14/05/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Molteni

Andrea Angelo Mario

 

Born in Milano

(MI)

on 07/12/1977

- Fiscal Code : MLTNRN77T07F205Z

 

Residence:

Brera

, 9

- 20121

Milano

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

14/05/2013

 

Citterio

Marzio

 

Born in Giussano

(MB)

on 09/06/1960

- Fiscal Code : CTTMRZ60H09E063Y

 

Residence:

Francisco Silvela

, 6

Madrid

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

14/05/2013

 

 

Companies connected to members *

 

*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

Molteni

Maria Angela

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Molteni E C.- S.p.a.

Giussano (MB) - IT -

00809720154

Director

Active

Registered

Unifor S.p.a.

Turate (CO) - IT -

00387130131

Director

Active

Registered

Dada S.p.a.

Mesero (MI) - IT -

00791170152

Director

Active

Registered

Mobilrama S.p.a.

Milano (MI) - IT -

00492510581

Director

Active

Registered

Molteni S.p.a.

Milano (MI) - IT -

05856280150

Director

Active

Registered

Iscon S.a.s. Di Giuseppina Ballabio E C.

Carate Brianza (MB) - IT -

01556520151

Limited Partner

Withdrawn

Ceased

Mobilrama Societa' Per Azioni

Milano (MI) - IT -

Director

Active

Registered

I.m.a. Srl

Milano (MI) - IT -

01551810151

Sole Director

Withdrawn

Ceased

 

The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

For more information, in this case, we advise to request further investigations.

 

Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Molteni Maria Angela

Monza - IT -

MLTMNG57P63F205K

1 .Eur

Molteni S.p.a.

Milano - IT -

05856280150

3.243.236 .Eur

62,97

Veggetti Vittorio

Bergamo - IT -

VGGVTR62S08A944J

150.000 .Eur

2,91

Citterio Antonio

Giussano - IT -

CTTNTN34P11E063H

2 .Eur

MOLTENI CARLO

CARIMATE - IT -

MLTCRL43C03E063C

1 .Eur

Molteni Andrea Angelo Mario

Milano - IT -

MLTNRN77T07F205Z

1 .Eur

CITTERIO DAVIDE

CTTDVD67R07F704C

439.189 .Eur

8,52

CITTERIO GIOVANNA

CTTGNN64H60F704V

439.189 .Eur

8,52

CITTERIO MARIA RITA

CTTMRT64E62E063E

292.795 .Eur

5,68

Citterio Marzio

Madrid - IT -

CTTMRZ60H09E063Y

292.794 .Eur

5,68

MOLTENI PIERO

Monza - IT -

MLTPRI45E12E063R

1 .Eur

Citterio Flavia

CTTFLV57L70E063O

292.795 .Eur

5,68

 

Direct Participations

 

The Company under review has no participations in other Companies.



Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

since 24/09/1992

 

S.vittore

, 47

- 20100

- Milano

(MI)

- IT -

 

PHONE

: 031853545

 

FAX

: 031853729

 

Legal mail

: CITTERIO@PEC.CITTERIOSPA.EU

 

-

Branch

(Factory)

since 28/12/1989

 

Don Giuseppe Brambilla

, 16/18

- 22040

- Sirone

(LC)

- IT -

 

Employees

: 87

 

Fittings and Equipment for a value of 1.660.000

Eur

 

Stocks for a value of 2.900.000

Eur

 

The firm operates abroad as exporter..

Export represents up to 20% of the global turnover.

Products abroad are placed by :

- its own sales net-work

 

Export is mainly towards:

- Italy

 

- France

 

 

Historical Information and/or Firm's Status

 

CHANGES TO THE LEGAL FORM:

 

Former legal form

New legal form

Changement Date

Limited liability company

Joint stock company

24/02/1999

 

COMPANY STYLE MODIFICATIONS:

 

Former Style

New Style

Changement Date

CITTERIO SRL

CITTERIO SPA

24/02/1999

 

EX-MEMBERS / EX-POSITIONS:

 

Molteni

Maria Angela

 

Born in Milano

(MI)

on 23/09/1957

- Fiscal Code : MLTMNG57P63F205K

 

Residence:

Lecco

, 29

- 20900

Monza

(MB)

- IT -

 

Ex-Postions

Chairman

 

Citterio

Camillo

 

Born in GIUSSANO

(MB)

on 13/07/1932

- Fiscal Code : CTTCLL32L13E063Q

 

Residence:

DON MINZONI

, 6

- 20034

Giussano

(MB)

- IT -

 

Ex-Postions

Managing Director

Director

Managing Director

 

Molteni

Carlo

 

Born in GIUSSANO

(MB)

on 03/03/1943

- Fiscal Code : MLTCRL43C03E063C

 

Residence:

PRIVATA DEL RONCO

, 26

- 22060

Carimate

(CO)

- IT -

 

Ex-Postions

Director

 

Maroni

Diego

 

Born in Milano

(MI)

on 20/10/1961

- Fiscal Code : MRNDGI61R20F205B

 

Residence:

Pietro Maroncelli

, 17

- 20154

Milano

(MI)

- IT -

 

Ex-Postions

Temporary Auditor

 

Citterio

Paolo

 

Born in Giussano

(MB)

on 17/01/1966

- Fiscal Code : CTTPLA66A17E063L

 

Residence:

Don Minzoni

, 6

- 20034

Giussano

(MB)

- IT -

 

Ex-Postions

Director

Managing Director

 

Veggetti

Vittorio

 

Born in Bologna

(BO)

on 08/11/1962

- Fiscal Code : VGGVTR62S08A944J

 

Residence:

Foppa

, 4

- 24030

Bergamo

(BG)

- IT -

 

Ex-Postions

General Director

 

Tremolada

Enrico

 

Born in Lesmo

(MB)

on 12/06/1946

- Fiscal Code : TRMNRC46H12E550D

 

Residence:

Roccolo

, 43

- 20052

Arcore

(MB)

- IT -

 

Ex-Postions

Permanent Auditor

 

Citterio

Franco

 

Born in Giussano

(MB)

on 12/04/1928

- Fiscal Code : CTTFNC28D12E063F

 

Residence:

Don Minzoni

, 8

- 20034

Giussano

(MB)

- IT -

 

Ex-Postions

Director

 

CITTERIO

VINCENZO

 

Born in GIUSSANO

(MB)

on 27/03/1939

- Fiscal Code : CTTVCN39C27E063F

 

Residence:

SA. GIUSEPPE

, 7

- 20050

Verano Brianza

(MB)

- IT -

 

Ex-Postions

Director

 

MOLTENI

CARLO

 

Born in GIUSSANO

(MB)

on 03/03/1943

- Fiscal Code : MLTCRL43C03E063C

 

Residence:

DEL RONCO

, 26

- 22060

CARIMATE

(CO)

- IT -

 

Ex-Postions

Director

 

MARCORA

GIUSEPPE

 

Born in CANEGRATE

(MI)

on 18/03/1931

- Fiscal Code : MRCGPP31C18B593X

 

Residence:

MARONCELLI

, 17

- 20100

Milano

(MI)

- IT -

 

Ex-Postions

Chairman of the Board of Aud.

 

Tagliabue

Maria Carla

 

Born in Como

(CO)

on 19/05/1943

- Fiscal Code : TGLMCR43E59C933I

 

Residence:

San Vittore

, 45

- 20123

Milano

(MI)

- IT -

 

Ex-Postions

Permanent Auditor

 

Biraghi

Maurizio

 

Born in Giussano

(MB)

on 10/08/1960

- Fiscal Code : BRGMRZ60M10E063A

 

Residence:

San Filippo Neri

, 12

- 20034

Giussano

(MI)

- IT -

 

Ex-Postions

Permanent Auditor

 

MEREGALLI

GIANPIERO

 

Born in CARATE BRIANZA

(MB)

on 14/04/1930

- Fiscal Code : MRGGPR30D14B729L

 

Residence:

VIGANO'

, 4

- 20048

Carate Brianza

(MB)

- IT -

 

Ex-Postions

Temporary Auditor

 

Marcora

Luisa

 

Born in Milano

(MI)

on 25/04/1961

- Fiscal Code : MRCLSU61D65F205S

 

Residence:

Ressi Adeodato

, 22

- 20125

Milano

(MI)

- IT -

 

Ex-Postions

Temporary Auditor

 

Citterio

Paolo

 

Born in Giussano

(MB)

on 17/01/1966

- Fiscal Code : CTTPLA66A17E063L

 

Residence:

Don Minzoni

, 3

- 20034

Giussano

(MB)

- IT -

 

Ex-Postions

Director

Managing Director

 

Branchi

Lorena

 

Born in Crema

(CR)

on 12/05/1966

- Fiscal Code : BRNLRN66E52D142R

 

Residence:

Le Murie

, 6

- 26013

Crema

(CR)

- IT -

 

Ex-Postions

Temporary Auditor

 

Trolese

Massimo

 

Born in Vimercate

(MB)

on 06/08/1972

- Fiscal Code : TRLMSM72M06M052Q

 

Residence:

Vallicella

, 7/A

- 20871

Vimercate

(MB)

- IT -

 

Ex-Postions

Temporary Auditor

 

Molteni S.p.a.

 

- Fiscal Code : 05856280150

 

Ex-Postions

Partner

 

CEASINGS/INCORPORATIONS/MERGES:

 

The firm absorbed by merging of

 

Citterio S.p.a.

 

S.vittore

, 47

, 20123

, Milano

(MI)

- IT -

 

Date

:

28/12/1989

 

The firm absorved

 

Citterio S.p.a.

 

S.vittore

, 47

, 20123

, Milano

(MI)

- IT -

 

Date

:

28/12/1989



Protests

 

Protests checking on the subject firm has given a negative result.

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.

 

Financial and Economical Analysis

 

Subject is active since 1989

The eonomic-financial analysis is based on the latest 3 b/s.

Unstable economic results mark the company's financial state of affairs. ; in the last financial year a loss was registered (r.o.e. -8,39%)

A loss is registered as to the operating result (-6,37%).

The operating loss amounts to Eur. -1.359.975 .

At the end of the latest financial year, a negative gross operating margin of Eur. -471.345 was registered.

From a financial aspect the company's status covers total short-term debts; the indebtedness volume in 2013 is in fact 0,37 which is yet rising if compared to 2012.

The equity capital is equal to Eur. 14.817.889 on the same levels as the year before.

Total debts (both short and M/L term) equals Eur. 5.670.410, with no important change.

The company does not exceed in bank credits; payments average period is instead slightly high (122,68 gg.) but lined up with the field's average.

It shows a good range of liquidity.

Accounts receivable average term is high (90,69 days). within the average values of the sector.

A negative cash flow marked the year 2013 totalling Eur. -353.927.

Labour cost amounts to Eur. 4.447.604, with a 31,97% incidence on production costs. , whereas the incidence on sales revenues is of 36,32%.

Limited financial charges in relation to sales volume.

 

 

Financial Data

 

Complete balance-sheet for the year

al 31/12/2013

(in Eur

x 1)

 

Item Type

Value

Sales

12.245.306

Profit (Loss) for the period

-1.242.557

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

13.002.438

Profit (Loss) for the period

105.214

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

18.929.201

Profit (Loss) for the period

361.691

 

Complete balance-sheet for the year

al 31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

19.007.122

Profit (Loss) for the period

76.190

 

Complete balance-sheet for the year

al 31/12/2009

(in Eur

x 1)

 

Item Type

Value

Sales

20.088.462

Profit (Loss) for the period

831.083



Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2013 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

Years

2013

2012

2011

BALANCE SHEET ACCOUNTS

 

ASSETS

CREDITS VS PARTNERS

. Deposits not yet withdrawn

. Deposits already withdrawn

Total credits vs partners

FIXED ASSETS

. INTANGIBLE FIXED ASSETS

. . Start-up and expansion expenses

. . Research,develop. and advert.expens.

590.845

511.014

. . Industrial patent rights

. . Concessions,licenses,trademarks,etc.

. . Goodwill

. . Assets in formation and advance paymen.

. . Other intangible fixed assets

123.503

142.760

75.929

. Total Intangible Fixed Assets

714.348

653.774

75.929

. TANGIBLE FIXED ASSETS

. . Real estate

11.667.953

11.801.446

11.947.938

. . Plant and machinery

1.558.842

1.681.057

1.839.142

. . Industrial and commercial equipment

97.372

134.419

162.573

. . Other assets

173.513

219.441

79.597

. . Assets under construction and advances

100.314

118.114

99.739

. Total Tangible fixed assets

13.597.994

13.954.477

14.128.989

. FINANCIAL FIXED ASSETS

. . Equity investments

23

23

23

. . . Equity invest. in subsidiary companies

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

23

23

23

. . Financial receivables

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivab due from subsidiaries

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from assoc.comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from third parties

. . . . Within 12 months

. . . . Beyond 12 months

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

23

23

23

Total fixed assets

14.312.365

14.608.274

14.204.941

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

2.257.242

1.969.273

2.095.644

. . Work in progress and semimanufactured

77.762

72.266

200.208

. . Work in progress on order

. . Finished goods

564.238

558.100

273.827

. . Advance payments

. Total Inventories

2.899.242

2.599.639

2.569.679

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

3.847.360

5.057.565

7.274.172

. . Beyond 12 months

12.833

12.279

11.825

. . Trade receivables

3.084.682

4.701.686

6.885.543

. . . . Within 12 months

3.084.682

4.701.686

6.885.543

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Fiscal Receivables

287.094

293.105

316.504

. . . . Within 12 months

287.094

293.105

316.504

. . . . Beyond 12 months

. . Receivables for anticipated taxes

441.904

22.790

20.568

. . . . Within 12 months

441.904

22.790

20.568

. . . . Beyond 12 months

. . Receivables due from third parties

46.513

52.263

63.382

. . . . Within 12 months

33.680

39.984

51.557

. . . . Beyond 12 months

12.833

12.279

11.825

. Total Credits not held as fixed assets

3.860.193

5.069.844

7.285.997

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

. . Own shares

. . . Total nominale value

. . Other securities

. Total Financial Assets

. LIQUID FUNDS

. . Bank and post office deposits

221.227

660.567

287.037

. . Checks

. . Banknotes and coins

4.254

3.395

6.864

. Total Liquid funds

225.481

663.962

293.901

Total current assets

6.984.916

8.333.445

10.149.577

ADJUSTMENT ACCOUNTS

. Discount on loans

51.270

56.161

. Other adjustment accounts

27.961

Total adjustments accounts

51.270

27.961

56.161

TOTAL ASSETS

21.348.551

22.969.680

24.410.679

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

4.120.000

4.120.000

4.120.000

. Additional paid-in capital

222.562

. Revaluation reserves

9.700.000

9.700.000

9.700.000

. Legal reserve

824.000

824.000

824.000

. Reserve for Own shares

. Statute reserves

. Other reserves

1.416.446

2.311.232

2.147.302

. Accumulated Profits (Losses)

. Profit( loss) of the year

-1.242.557

105.214

361.691

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

14.817.889

17.060.446

17.375.555

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

86.456

91.034

83.958

. . Taxation fund, also differed

. . Other funds

222.562

Total Reserves for Risks and Charges

86.456

313.596

83.958

Employee termination indemnities

767.801

840.789

960.170

ACCOUNTS PAYABLE

. . . . Within 12 months

5.670.410

4.749.881

5.986.467

. . . . Beyond 12 months

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to banks

1.718.269

1.000.000

. . . . Within 12 months

1.718.269

1.000.000

. . . . Beyond 12 months

. . Due to other providers of finance

. . . . Within 12 months

. . . . Beyond 12 months

. . Advances from customers

91.895

122.410

119.243

. . . . Within 12 months

91.895

122.410

119.243

. . . . Beyond 12 months

. . Trade payables

2.969.126

2.640.991

4.879.271

. . . . Within 12 months

2.969.126

2.640.991

4.879.271

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to the tax authorities

181.350

156.885

305.858

. . . . Within 12 months

181.350

156.885

305.858

. . . . Beyond 12 months

. . Due to social security and welfare inst.

243.324

219.186

241.647

. . . . Within 12 months

243.324

219.186

241.647

. . . . Beyond 12 months

. . Other payables

466.446

610.409

440.448

. . . . Within 12 months

466.446

610.409

440.448

. . . . Beyond 12 months

Total accounts payable

5.670.410

4.749.881

5.986.467

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

5.995

4.968

4.529

Total adjustment accounts

5.995

4.968

4.529

TOTAL LIABILITIES

21.348.551

22.969.680

24.410.679

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

Risk accounts

2.131.480

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

12.245.306

13.002.438

18.929.201

. Changes in work in progress

11.635

156.331

63.373

. Changes in semi-manufact. products

. Capitalization of internal work

. Other income and revenues

294.555

537.592

98.549

. . Contributions for operating expenses

. . Different income and revenues

294.555

537.592

98.549

Total value of production

12.551.496

13.696.361

19.091.123

PRODUCTION COSTS

. Raw material,other materials and consum.

5.159.397

4.430.982

7.505.470

. Services received

3.736.763

4.690.831

. Leases and rentals

3.553.095

113.595

109.140

. Payroll and related costs

4.447.604

4.345.731

4.898.844

. . Wages and salaries

3.144.385

3.042.648

3.435.971

. . Social security contributions

1.062.900

1.007.627

1.157.211

. . Employee termination indemnities

240.319

265.512

305.662

. . Pension and similar

. . Other costs

29.944

. Amortization and depreciation

888.630

811.565

796.033

. . Amortization of intangible fixed assets

212.170

107.270

47.844

. . Amortization of tangible fixed assets

661.386

680.495

713.589

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

15.074

23.800

34.600

. Changes in raw materials

-287.969

126.371

183.096

. Provisions to risk reserves

. Other provisions

. Other operating costs

150.714

124.098

127.689

Total production costs

13.911.471

13.689.105

18.311.103

Diff. between value and cost of product.

-1.359.975

7.256

780.020

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

539

29.750

8.063

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

. . Financ.income from secur. t.f.assets

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

539

8.063

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

539

8.063

. Interest and other financial expense

-50.314

-29.611

-26.113

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

50.314

26.113

Total financial income and expense

-49.775

139

-18.050

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

. . Of financ.fixed assets not repres.E.I.

. . Of securities incl.among current assets

. Devaluation

. . Of equity investments

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

209.202

. . Gains on disposals

. . Other extraordinary income

209.202

. Extraordinary expense

-190.365

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-190.365

Total extraordinary income and expense

-190.365

209.202

Results before income taxes

-1.600.115

216.597

761.970

. Taxes on current income

-357.558

111.383

400.279

. . current taxes

61.556

113.605

390.586

. . differed taxes(anticip.)

-419.114

-2.222

9.693

. Net income for the period

-1.242.557

105.214

361.691

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

-1.242.557

105.214

361.691

 

RATIOS

Value Type

as at 31/12/2013

as at 31/12/2012

as at 31/12/2011

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,67

0,64

0,58

0,25

Elasticity Ratio

Units

0,33

0,36

0,42

0,72

Availability of stock

Units

0,14

0,11

0,11

0,20

Total Liquidity Ratio

Units

0,19

0,25

0,31

0,45

Quick Ratio

Units

0,01

0,03

0,01

0,02

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

0,37

0,24

0,33

2,92

Self Financing Ratio

Units

0,69

0,74

0,71

0,19

Capital protection Ratio

Units

0,81

0,75

0,74

0,71

Liabilities consolidation quotient

Units

0,14

0,18

0,16

0,22

Financing

Units

0,38

0,28

0,34

3,80

Permanent Indebtedness Ratio

Units

0,73

0,78

0,75

0,38

M/L term Debts Ratio

Units

0,04

0,04

0,04

0,12

Net Financial Indebtedness Ratio

Units

0,10

0,02

0,00

0,97

CORRELATION

Fixed assets ratio

Units

1,09

1,23

1,29

1,26

Current ratio

Units

1,23

1,75

1,70

1,13

Acid Test Ratio-Liquidity Ratio

Units

0,72

1,21

1,27

0,75

Structure's primary quotient

Units

1,04

1,17

1,22

0,76

Treasury's primary quotient

Units

0,04

0,14

0,05

0,04

Rate of indebtedness ( Leverage )

%

144,07

134,64

140,49

515,14

Current Capital ( net )

Value

1.314.506

3.583.564

4.163.110

177.926

RETURN

Return on Sales

%

-2,89

7,05

6,12

2,74

Return on Equity - Net- ( R.O.E. )

%

-8,39

0,62

2,08

1,67

Return on Equity - Gross - ( R.O.E. )

%

-10,80

1,27

4,39

8,36

Return on Investment ( R.O.I. )

%

-6,37

0,03

3,20

3,41

Return/ Sales

%

-11,11

0,06

4,12

3,12

Extra Management revenues/charges incid.

%

n.c.

1450,03

46,37

15,78

Cash Flow

Value

-353.927

916.779

1.157.724

76.501

Operating Profit

Value

-1.359.975

7.256

780.020

88.970

Gross Operating Margin

Value

-471.345

818.821

1.576.053

173.361

MANAGEMENT

Credits to clients average term

Days

90,69

130,18

130,95

100,31

Debts to suppliers average term

Days

122,68

114,81

142,74

115,26

Average stock waiting period

Days

85,23

71,98

48,87

67,16

Rate of capital employed return ( Turnover )

Units

0,57

0,57

0,78

1,08

Rate of stock return

Units

4,22

5,00

7,37

5,32

Labour cost incidence

%

36,32

33,42

25,88

17,27

Net financial revenues/ charges incidence

%

-0,41

0,00

-0,10

-1,88

Labour cost on purchasing expenses

%

31,97

31,75

26,75

16,89

Short-term financing charges

%

0,89

0,62

0,44

3,16

Capital on hand

%

174,34

176,66

128,96

92,21

Sales pro employee

Value

88.734

147.754

123.720

183.224

Labour cost pro employee

Value

32.229

49.383

32.018

32.179

 

 

Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

Market / Territory Data

 

Population living in the province

:

3.839.216

Population living in the region

:

9.393.092

Number of families in the region

:

3.858.736

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

460

- per non food products

:

2.090

- per energy consume

:

114

 

Statistical Detrimental Data

 

Statistically the trade activity passes through serious crises.

The area is statistically considered lowly risky.

In the region 50.886 protested subjects are found; in the province they count to 24.765.

The insolvency index for the region is 0,55, , while for the province it is 0,66.

Total Bankrupt companies in the province : 22.523.

Total Bankrupt companies in the region : 39.612.


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.55

UK Pound

1

Rs.99.86

Euro

1

Rs.72.67

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.