MIRA INFORM REPORT

 

 

Report No. :

323553

Report Date :

28.05.2015

           

IDENTIFICATION DETAILS

 

Name :

TOP TEN FASHION ACCESSORIES LTD.

 

 

Registered Office :

P.O. Box 11389, 24 Haamal Street , Afek Park, Rosh Haayin, 4809267

 

 

Country :

Israel

 

 

Date of Incorporation :

15.08.2004

 

 

Com. Reg. No.:

51-357913-6

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Subject is Importers and marketers of fashion accessories (jewelry, hand bags, scarves, hair accessories, belts

 

 

No. of Employee :

600 - 700

 

 

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)

Israel

B1

B1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

ISRAEL - ECONOMIC OVERVIEW

 

Israel has a technologically advanced market economy. Cut diamonds, high-technology equipment, and pharmaceuticals are among the leading exports. Its major imports include crude oil, grains, raw materials, and military equipment. Israel usually posts sizable trade deficits, which are covered by tourism and other service exports, as well as significant foreign investment inflows. Between 2004 and 2013, growth averaged nearly 5% per year, led by exports. The global financial crisis of 2008-09 spurred a brief recession in Israel, but the country entered the crisis with solid fundamentals, following years of prudent fiscal policy and a resilient banking sector. Israel's economy also has weathered the Arab Spring because strong trade ties outside the Middle East have insulated the economy from spillover effects. Slowing demand domestically and internationally and reduced investment due to uncertainties caused by the Gaza conflict in summer 2014 have reduced GDP growth to about 2% during 2014. Natural gas fields discovered off Israel's coast since 2009 have brightened Israel's energy security outlook. The Tamar and Leviathan fields were some of the world's largest offshore natural gas finds this past decade. The massive Leviathan field is expected to come online no sooner than 2017, but production from Tamar provided a one percentage point boost to Israel's GDP in 2013 and a 0.5% boost in 2014. In mid-2011, public protests arose around income inequality and rising housing and commodity prices. Israel's income inequality and poverty rates are among the highest of OECD countries and there is a broad perception among the public that a small number of "tycoons" have a cartel-like grip over the major parts of the economy. The government formed committees and has started splitting up the oligopolies to address some of the grievances but has maintained that it will not engage in deficit spending to satisfy populist demands. Over the long term, Israel faces structural issues, including low labor participation rates for its fastest growing social segments - the ultra-orthodox and Arab-Israeli communities. Also, Israel's progressive, globally competitive, knowledge-based technology sector employs only 9% of the workforce, with the rest employed in manufacturing and services - sectors which face downward wage pressures from global competition.

 

Source : CIA

 

Company name and address  

 

TOP TEN FASHION ACCESSORIES LTD.

             

(Also known as TOPTEN)

Telephone                         972 3 941 27 88

Fax                                   972 3 941 95 57

 

P.O. Box 11389

24 Haamal Street

Afek Park

ROSH HAAYIN, 4809267           ISRAEL

 

 

HISTORY & LEGAL FORMATION

 

A private limited company, incorporated as per file No. 51-357913-6 on the 15.08.2004.

 

 

SHARE CAPITAL

 

Authorized share capital NIS 39,100.00, divided into -

39,100 ordinary shares of NIS 1.00 each,

of which 20,000 shares amounting to NIS 0.10 were issued.

 

 

SHAREHOLDERS

 

1.    Yosef (Yossi) Gabizon Shasha, 32.5%,

2.    Nisim Gabi, 25%,

3.    Yuval Shani, 12.5%,

4.    Amit Shok, 10%,

5.    Oren Bar-Gil, 10%,

6.    Mariano Karp, 10%.

 

 

SOLE DIRECTOR & GENERAL MANAGER

 

Mariano Karp.

 

 

BUSINESS

 

Importers and marketers of fashion accessories (jewelry, hand bags, scarves, hair accessories, belts, etc.), operating a retail chain store under the name "TopTen' of some 70 branches, in which goods are sold.

 

Subject is part of CAROLINA LEMKE Group, which includes besides subject another 2 retail chains: HOODIES (apparel) and CAROLINA LEMKE (eye glasses), both controlled by Yossi Gabizon, Nisim Gabi and subject's other shareholders (as well as few others). Having some 180 branches in the whole CAROLINA LEMKE Group. In May 2015 Group launched its 4th retail chain, for discounted apparel (for all the family), as well as accessories and cosmetics, under the name "Urbanika".

 

Operating from rented premises, which serve the Group, on an area of 2,000 sq. meters, in 24 Haamal Street, Afek Park, Rosh Haayin, and from some 70 retail stores countrywide, located mainly in main shopping malls and outlets.

 

Having 600 - 700 employees.

Having some 1,800 employees serving the Group.

 

 

MEANS

 

Financial data not forthcoming.

 

In early 2013 there were negotiations for the sale of 50.01% of CAROLINA LEMKE Group to local leading fashion player CASTRO, reportedly for NIS 100 million (giving the Group a total value of NIS 200 million). Eventually the sale did not pull through.

According to the report some NIS 80 million-NIS 100 million are to be invested in the establishing of the "Urbanica" chain.

 

There are 4 charges for unlimited amounts registered on the company's assets (financial assets and fixed assets), in favor of Israel Discount Bank Ltd. (last charge placed November 2012).

 

 

REVENUES

 

2014 sales claimed to be NIS 120,000,000.

 

Group's consolidated 2014 sales claimed to be NIS 395,000,000.

 

According to previous media reports, subject, as well as HOODIES and CAROLINA LEMKE chains said to be profitable.

 

 

OTHER COMPANIES

 

Sister companies, owned by similar shareholders as subject:

HOODIES LTD., established 2007, manufacturers, importers and marketers of urban fashion apparel catering for teenagers and up (64 braches).

CAROLINA LEMKE LTD., designers, manufacturers, importers and marketers of sunglasses and frames, operating a retail chain store (47 braches).

URBANIKA DESIGN LTD., operating the newly established discounted apparel and fashion accessories chain (1 store).

 

 

BANKERS

 

Israel Discount Bank Ltd., Belfour Branch (No. 148), Bat Yam, account

No. 718718.

A check with the Central Banks' database did not reveal any negative information regarding subject's a/m account.

 

 

CHARACTER AND REPUTATION

 

Nothing unfavorable learned.

 

Subject's Group is well-known popular fashion and accessories retail chain by teenagers.

Besides his retail activities, Yossi Gabizon is known to be manufacturing of fashion accessories in China.

 

In March 2014 it was reported on advanced negotiations between subject's shareholders and OSNAT JEWELRIES, a chain of 28 jewelries counters in shopping malls, to buy control in the chain in value of NIS 5 million. We did not find later indication on that matter, and do not know if has been materialized.

 

In May 2014 it was reported that subject opened 3 branches with an investment of NIS 1 million.

 

In July 2014 it was reported that CAROLINA LEMKE intends to open branches in Spain (Barcelona), Canada Australia, Mexico, South Africa and UK, as well as booths in malls in the USA. According to a report from January 2015, US$ 900,000 invested in the first branch in Barcelona.

 

In May 2015 the Group opened its first "Urbanika" retail branch, on an area of 2,500 sq. meters in G-Mall Rishon Le-Zion. Reportedly, NIS 14 million was invested. Further 2 more shops planned for 2015, with NIS 30 million investment.

 

Reportedly, total revenues of the local fashion market in 2013 reached NIS 12 billion per annum. In 2012 sales reached NIS 11 billion. 40% of sales are in the large fashion chains, 34% in other smaller chains, and the rest in private shops.

 

Based on surveys, around 50% and more is women's fashion. Moreover, 40% of fashion stores in Israel belong to fashion chains, the rest being private shops.

Children's fashion market is valued at NIS 2 billion per annum, sold in 1,600 shops (900 of which belong to branded chains, rest are private shops).

 

According to the Central Bureau of Statistics (CBS), import of Clothing and Footwear in 2014 increased by 8.3% (in NIS terms, rose by 9.5% in $ terms), summing up to NIS 7,421.6 million. This comes after in 2013 import rose by mere 0.9% from 2012, but rose by 13% in 2012.

Most import comes from China. Main other countries of origin for textile goods are France, Italy, Hong Kong and Turkey, Spain and the U.S.A.

 

The local fashion market has been significantly influenced by the entrance of new international fashion players to the already highly competitive local market.

To many players in the branch, the fierce competition, coupled with the slow-down in local economy resulted in stagnation in sales and drop in revenues. There have been also few collapses of veteran and big retailers in some niches, including in the ladies fashion and children's apparel.

Moreover, in particular for the recent period, local businesses in general, and the fashion market in particular, sufferred a blow from the fighting situation in Israel during July-August in the south of Israel, causing freeze in sales.

From RIS data, a firm that measures revenues from sales of 2,600 shops in Israel, in 2014 local consumers reduced their purchasing in the apparel branches, witnessed in 1.5% reduction in revenues per meter in commercial centers (after 2013 ended in freeze compared to 2012).

 

From the CBS National Accounts for 2014, it turns that private consumption expenditure, in fixed prices, grew by 4% from 2013 (rose 3.3% in 2013 and 3.1% in 2012). Per-capita expenditure in 2014 rose by 2% (after rise of 1.4% in 2013 and 1.2% in 2012).

Consumption expenditure by households on semi-durable goods rose in 2014 by 7.6% from 2013 (after 1.8% rise in 2013, and 7.4% in 2012), of which expenditure on Clothing and Footwear in 2014 rose by 10.7% from 2013 (after 2.2% rise in 2013 and by 8.5% in 2012).

 

 

SUMMARY

 

Good for trade engagements.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.95

UK Pound

1

Rs.98.64

Euro

1

Rs.69.86

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

Report Prepared by :

ASH

 

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%)

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This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.