MIRA INFORM REPORT

 

 

Report No. :

348194

Report Date :

09.11.2015

 

IDENTIFICATION DETAILS

 

Name :

HITACHI METALS SINGAPORE PTE. LTD.

 

 

Formerly Known As :

HITACHI METALS SINGAPORE PTE L TD

 

 

Registered Office :

12, Gul Avenue, 629656

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2015

 

 

Date of Incorporation :

17.01.1979

 

 

Com. Reg. No.:

197900145-E

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of general hardware, metal (Eg Locks, Hinges)

 

 

No. of Employee :

100 [2015]

           

 

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 – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

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 of consumer electronics, information technology products, medical and optical devices, pharmaceuticals, and on its vibrant transportation, business, and financial services sectors. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but has continued to grow since 2010 on the strength of renewed exports. Growth in 2014 was slower at 2.9%, largely a result of soft demand for exports amid a sluggish global economy and weak growth in Singapore’s manufacturing sector. The government is attempting to restructure Singapore’s economy by weaning its dependence on foreign labor, addressing weak productivity, and increasing Singaporean wages. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to strengthen its position as Southeast Asia's leading financial and high-tech hub. Singapore is a member of the 12-nation Trans-Pacific Partnership free trade negotiations, the Regional Comprehensive Economic Partnership negotiations with the nine other ASEAN members plus Australia, China, India, Japan, South Korea and New Zealand, and in 2015, Singapore will form, with the other ASEAN members, the ASEAN Economic Community.

 

Source : CIA

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

197900145-E

COMPANY NAME

:

HITACHI METALS SINGAPORE PTE. LTD.

FORMER NAME

:

HITACHI METALS SINGAPORE PTE L TD (18/01/1979)

INCORPORATION DATE

:

17/01/1979

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

12, GUL AVENUE, 629656, SINGAPORE.

BUSINESS ADDRESS

:

12 GUL AVENUE,, 629656, SINGAPORE.

TEL.NO.

:

65-68617711

FAX.NO.

:

65-68611519

CONTACT PERSON

:

HIROO KAWABATA ( MANAGING DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF GENERAL HARDWARE, METAL (EG LOCKS, HINGES)

ISSUED AND PAID UP CAPITAL

:

8,300,001.00 ORDINARY SHARE, OF A VALUE OF SGD 25,500,000.00 

SALES

:

USD 286,031,476 [2015]

NET WORTH

:

USD 52,709,007 [2015]

STAFF STRENGTH

:

100 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STRONG

PAYMENT

:

NO COMPLAINTS

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

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) wholesale of general hardware, metal (eg locks, hinges).

 

The immediate holding company of the Subject is HITACHI METALS LTD, a company incorporated in JAPAN.

The ultimate holding company of the Subject is HITACHI METALS GROUP, a company incorporated in JAPAN.

 

Share Capital History

Date

Issue & Paid Up Capital

05/11/2015

SGD 25,500,000.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

HITACHI METALS LTD

SEAVANS NORTH BUILDING, 4F 2-1, SHIBAURA 1-CHROME, MINATO-KU, TOKYO, 105-8614, JAPAN.

T07UF0019

8,300,001.00

100.00

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

------

8,300,001.00

100.00

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

=====

+ Also Director

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

HIDEKI MORI

Address

:

7-12-21, SHINKAI YONAGO, TOTTORI, JIP CODE 683-0801, JAPAN.

IC / PP No

:

TG7733635

Nationality

:

JAPANESE

Date of Appointment

:

12/06/2013

 

DIRECTOR 2

 

Name Of Subject

:

MASASHI AISA

Address

:

5-15, TORO 1-CHOME, KITA-KU, SAITAMA CITY, SAITAMA PREFECTURE, 331-0804, JAPAN.

IC / PP No

:

TG8542756

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2014

 

DIRECTOR 3

 

Name Of Subject

:

HIROO KAWABATA

Address

:

23, NEWTON ROAD, 07-05, L'VIV, 307955, SINGAPORE.

IC / PP No

:

G3034777W

Nationality

:

JAPANESE

Date of Appointment

:

01/06/2014

 

DIRECTOR 4

 

Name Of Subject

:

YASUHIRO KUMATANI

Address

:

6, KENG CHIN ROAD, 05-06, CYAN, 258709, SINGAPORE.

IC / PP No

:

G5514130X

Nationality

:

JAPANESE

Date of Appointment

:

01/04/2015

 

DIRECTOR 5

 

Name Of Subject

:

NORIO KUWAMURA

Address

:

304, ROOM 0712, SOI SUKHUMVIT 55, (THONG LO 8-10), NORTH KLONGTON WATTANA, 10110, BANGKOK, THAILAND.

IC / PP No

:

TA0617411

Nationality

:

JAPANESE

Date of Appointment

:

01/01/2015



MANAGEMENT

 

 

 

1)

Name of Subject

:

HIROO KAWABATA

Position

:

MANAGING DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

DOROTHY HO LAI YONG

IC / PP No

:

S1105012C

Address

:

60, LAKESIDE DRIVE, 08-41, CASPIAN, 648320, 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

:

YES

Overseas

:

YES



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

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

OPERATIONS

 

Goods Traded

:

GENERAL HARDWARE, METAL (EG LOCKS, HINGES)

 

Total Number of Employees:

YEAR

2015

2014

GROUP

N/A

N/A

COMPANY

100

100

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of general hardware, metal (eg locks, hinges). 

The Subject is engaged in the trading of metal, hardwares construction materials and others. 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6568617711

Current Telephone Number

:

65-68617711

Match

:

YES

Address Provided by Client

:

12 GUL AVENUE,,629656,SINGAPORE

Current Address

:

12 GUL AVENUE,, 629656, SINGAPORE.

Match

:

YES

 

Other Investigations


We contacted one of the staff from the Subject and she provided some information.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

2011 - 2015

]

Profit/(Loss) Before Tax

:

Increased

[

2011 - 2015

]

Return on Shareholder Funds

:

Acceptable

[

10.03%

]

Return on Net Assets

:

Acceptable

[

10.56%

]

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

[

11 Days

]

Debtor Ratio

:

Favourable

[

53 Days

]

Creditors Ratio

:

Favourable

[

2 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

[

1.89 Times

]

Current Ratio

:

Favourable

[

2.09 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

:

Favourable

[

5,626.63 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

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. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

Overall financial condition of the Subject : STRONG

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2010

2011

2012

2013

2014

 

Population (Million)

5.08

5.18

5.31

5.40

5.47

Gross Domestic Products ( % )

14.5

4.9

1.3

3.7

(3.5)

Consumer Price Index

2.8

5.2

4.6

2.4

2.4

Total Imports (Million)

423,221.8

459,655.1

474,554.0

466,762.0

463,779.1

Total Exports (Million)

478,840.7

514,741.2

510,329.0

513,391.0

518,922.7

 

Unemployment Rate (%)

2.2

2.1

2.0

1.9

1.9

Tourist Arrival (Million)

11.64

13.17

14.49

15.46

15.01

Hotel Occupancy Rate (%)

85.6

86.5

86.4

86.3

85.5

Cellular Phone Subscriber (Million)

1.43

1.50

1.52

1.97

1.98

 

Registration of New Companies (No.)

29,798

32,317

31,892

37,288

41,589

Registration of New Companies (%)

12.8

8.5

(1.3)

9.8

11.5

Liquidation of Companies (No.)

15,126

19,005

17,218

17,369

18,767

Liquidation of Companies (%)

(32.5)

25.6

9.4

(5.3)

8.0

 

Registration of New Businesses (No.)

23,978

23,494

24,788

22,893

35,773

Registration of New Businesses (%)

(10.78)

2.02

5.51

1.70

56.30

Liquidation of Businesses (No.)

24,211

23,005

22,489

22,598

22,098

Liquidation of Businesses (%)

2.8

(5)

(2.2)

0.5

(2.2)

 

Bankruptcy Orders (No.)

1,537

1,527

1,748

1,992

1,757

Bankruptcy Orders (%)

(25.3)

(0.7)

14.5

14.0

(11.8)

Bankruptcy Discharges (No.)

2,252

1,391

1,881

2,584

3,546

Bankruptcy Discharges (%)

(26.3)

(38.2)

35.2

37.4

37.2

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(10.5)

12.10

(0.5)

-

2.80

 

Manufacturing *

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

96.4

100.0

103.5

103.5

105.0

Textiles

122.1

100.0

104.0

87.1

74.9

Wearing Apparel

123.3

100.0

92.1

77.8

49.5

Leather Products & Footwear

81.8

100.0

98.6

109.8

95.9

Wood & Wood Products

104.0

100.0

95.5

107.4

112.0

Paper & Paper Products

106.1

100.0

97.4

103.2

103.4

Printing & Media

103.5

100.0

93.0

86.1

80.3

Crude Oil Refineries

95.6

100.0

99.4

93.5

85.6

Chemical & Chemical Products

97.6

100.0

100.5

104.1

114.0

Pharmaceutical Products

75.3

100.0

109.7

107.2

115.7

Rubber & Plastic Products

112.3

100.0

96.5

92.9

92.8

Non-metallic Mineral

92.5

100.0

98.2

97.6

82.2

Basic Metals

102.2

100.0

90.6

76.5

98.3

Fabricated Metal Products

103.6

100.0

104.3

105.1

105.1

Machinery & Equipment

78.5

100.0

112.9

114.5

124.0

Electrical Machinery

124.1

100.0

99.3

108.5

121.3

Electronic Components

113.6

100.0

90.6

94.3

95.0

Transport Equipment

94.0

100.0

106.3

107.5

103.2

 

Construction

14.20

20.50

28.70

-

22.00

Real Estate

21.3

25.4

31.9

-

145.1

 

Services

Electricity, Gas & Water

4.00

7.00

6.30

-

Transport, Storage & Communication

12.80

7.40

5.30

-

14.20

Finance & Insurance

(0.4)

8.90

0.50

-

6.00

Government Services

9.70

6.90

6.00

-

Education Services

(0.9)

(1.4)

0.30

-

5.98

 

* 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 1979, the Subject is a Private Limited company, focusing on wholesale of general hardware, metal (eg locks, hinges). The Subject has been in business for over two decades. It has built up a strong clientele base and good reputation will enable the Subject to further enhance its business in the near term. The Subject is expected to enjoy a stable market shares. The Subject is a large entity with strong capital position of SGD 25,500,000. 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 moderate size company, the Subject has a total workforce of 100 employees in its business operations. 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. 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 52,709,007, the Subject should be able to maintain its business in the near terms. 


The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources. 


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 promptly.

 



PROFIT AND LOSS ACCOUNT

 

 

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

HITACHI METALS SINGAPORE PTE. LTD.

 

Financial Year End

2015-03-31

2014-03-31

2013-03-31

2012-03-31

2011-03-31

Months

12

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

SUMMARY

Currency

USD

USD

USD

USD

SGD

TURNOVER

286,031,476

201,453,855

130,565,204

167,736,185

257,996,176

Other Income

-

-

244,139

271,892

-

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

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

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

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

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

Total Turnover

286,031,476

201,453,855

130,809,343

168,008,077

257,996,176

Costs of Goods Sold

(275,005,024)

(191,760,955)

(122,859,598)

(158,227,547)

-

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

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

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

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

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

Gross Profit

11,026,452

9,692,900

7,949,745

9,780,530

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

5,563,752

1,625,476

1,694,047

5,238,291

11,120,653

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

5,563,752

1,625,476

1,694,047

5,238,291

11,120,653

Taxation

(277,940)

(261,253)

(440,638)

(593,362)

(1,531,628)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

5,285,812

1,364,223

1,253,409

4,644,929

9,589,025

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

23,532,392

22,794,858

23,863,913

33,013,726

14,204,531

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

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

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

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

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

As restated

23,532,392

22,794,858

23,863,913

33,013,726

14,204,531

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

28,818,204

24,159,081

25,117,322

37,658,655

23,793,556

DIVIDENDS - Ordinary (paid & proposed)

(545,689)

(626,689)

(2,322,464)

(13,794,742)

-

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

28,272,515

23,532,392

22,794,858

23,863,913

23,793,556

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Loan from holding company

-

255

1,483

2,891

-

Others

989

-

-

-

-

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

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

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

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

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

989

255

1,483

2,891

-

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

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

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

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

-

DEPRECIATION (as per notes to P&L)

189,439

210,849

199,735

200,413

-

AMORTIZATION

3,493

4,736

3,917

3,971

-

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

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

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

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

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

192,932

215,585

203,652

204,384

-

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

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

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

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

 

 

 

BALANCE SHEET

 

 

HITACHI METALS SINGAPORE PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

341,217

381,973

359,387

423,730

909,838

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

-

84,465

-

-

-

Associated companies

4,148,909

-

-

-

-

Investments

1,000,487

1,000,487

-

-

-

Deferred assets

-

-

-

38,347

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

5,149,396

1,084,952

-

38,347

-

Others

55,680

59,173

64,945

69,806

-

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

55,680

59,173

64,945

69,806

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

5,546,293

1,526,098

424,332

531,883

909,838

Stocks

8,538,888

10,357,600

7,229,098

6,988,231

-

Trade debtors

41,887,184

42,549,375

24,280,029

16,151,441

-

Other debtors, deposits & prepayments

256,890

253,283

121,074

31,710

-

Short term deposits

16,819,647

24,303,390

8,607,140

45,093

-

Short term loans & advances

7,496,000

-

-

82,727

-

Amount due from holding company

1,017,130

630,463

268,602

338,922

-

Amount due from related companies

11,857,451

11,613,176

7,877,047

7,295,127

-

Cash & bank balances

2,674,969

3,980,413

3,935,487

17,710,784

-

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

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

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

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

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

TOTAL CURRENT ASSETS

90,548,159

93,687,700

52,318,477

48,644,035

92,479,102

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

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

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

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

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

TOTAL ASSET

96,094,452

95,213,798

52,742,809

49,175,918

93,388,939

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

1,651,568

2,390,974

266,633

865,852

-

Other creditors & accruals

2,769,709

2,842,960

2,009,301

848,186

-

Short term borrowings/Term loans

-

-

27,560

-

-

Amounts owing to holding company

14,179,938

12,619,570

14,273,336

14,383,496

-

Amounts owing to related companies

24,576,911

28,997,892

7,034,292

2,534,000

-

Provision for taxation

207,319

387,754

356,348

710,713

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

43,385,445

47,239,150

23,967,470

19,342,247

43,975,014

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

47,162,714

46,448,550

28,351,007

29,301,788

48,504,088

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

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

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

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

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

TOTAL NET ASSETS

52,709,007

47,974,648

28,775,339

29,833,671

49,413,925

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

16,008,765

16,008,765

5,938,116

5,938,116

25,500,000

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

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

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

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

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

TOTAL SHARE CAPITAL

16,008,765

16,008,765

5,938,116

5,938,116

25,500,000

General reserve

8,427,727

8,427,727

-

-

-

Retained profit/(loss) carried forward

28,272,515

23,532,392

22,794,858

23,863,913

23,793,556

Others

-

-

-

-

0

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

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

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

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

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

TOTAL RESERVES

36,700,242

31,960,119

22,794,858

23,863,913

23,793,556

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

52,709,007

47,968,884

28,732,974

29,802,029

49,293,556

Deferred taxation

-

5,764

42,365

-

-

Others

-

-

-

31,642

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

-

5,764

42,365

31,642

120,369

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

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

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

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

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

52,709,007

47,974,648

28,775,339

29,833,671

49,413,925

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

 

HITACHI METALS SINGAPORE PTE. LTD.

 

TYPES OF FUNDS

Cash

19,494,616

28,283,803

12,542,627

17,755,877

-

Net Liquid Funds

19,494,616

28,283,803

12,542,627

17,755,877

-

Net Liquid Assets

38,623,826

36,090,950

21,121,909

22,313,557

48,504,088

Net Current Assets/(Liabilities)

47,162,714

46,448,550

28,351,007

29,301,788

48,504,088

Net Tangible Assets

52,653,327

47,915,475

28,710,394

29,763,865

49,413,925

Net Monetary Assets

38,623,826

36,085,186

21,079,544

22,281,915

48,383,719

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

0

0

0

5,241,182

-

Earnings Before Interest, Taxes, Depreciation And Amortization (EBITDA)

0

0

0

5,445,566

-

BALANCE SHEET ITEMS

Total Borrowings

0

0

27,560

0

-

Total Liabilities

43,385,445

47,244,914

24,009,835

19,373,889

44,095,383

Total Assets

96,094,452

95,213,798

52,742,809

49,175,918

93,388,940

Net Assets

52,709,007

47,974,648

28,775,339

29,833,671

49,413,926

Net Assets Backing

52,709,007

47,968,884

28,732,974

29,802,029

49,293,557

Shareholders' Funds

52,709,007

47,968,884

28,732,974

29,802,029

49,293,556

Total Share Capital

16,008,765

16,008,765

5,938,116

5,938,116

25,500,000

Total Reserves

36,700,242

31,960,119

22,794,858

23,863,913

23,793,556

LIQUIDITY (Times)

Cash Ratio

0.45

0.60

0.52

0.92

-

Liquid Ratio

1.89

1.76

1.88

2.15

-

Current Ratio

2.09

1.98

2.18

2.51

2.10

WORKING CAPITAL CONTROL (Days)

Stock Ratio

11

19

20

15

-

Debtors Ratio

53

77

68

35

-

Creditors Ratio

2

5

1

2

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

0

0

-

Liabilities Ratio

0.82

0.98

0.84

0.65

0.89

Times Interest Earned Ratio

5,626.63

6,375.42

1,143.31

1,812.93

-

Assets Backing Ratio

3.29

2.99

4.83

5.01

1.94

PERFORMANCE RATIO (%)

Operating Profit Margin

1.95

0.81

1.30

3.12

4.31

Net Profit Margin

1.85

0.68

0.96

2.77

3.72

Return On Net Assets

10.56

3.39

5.89

17.57

22.51

Return On Capital Employed

10.55

3.38

5.88

17.53

22.51

Return On Shareholders' Funds/Equity

10.03

2.84

4.36

15.59

19.45

Dividend Pay Out Ratio (Times)

0.10

0.46

1.85

2.97

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.79

UK Pound

1

Rs.99.95

Euro

1

Rs.71.55

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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%)

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.