MIRA INFORM REPORT

 

 

Report No. :

349651

Report Date :

10.11.2015

 

IDENTIFICATION DETAILS

 

Name :

PREMARK INTERNATIONAL PTE. LTD.

 

 

Registered Office :

100, Beach Road, 30-00, Shaw Towers, 189702

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

29.06.2010

 

 

Com. Reg. No.:

201013663-G

 

 

Legal Form :

Exempt Private

 

 

Line of Business :

Trading of Timber Products and Logs.

 

 

No. of Employees :

5 [2015]

 

 

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 :

Small Company

 

 

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.

:

201013663-G

COMPANY NAME

:

PREMARK INTERNATIONAL PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

29/06/2010

COMPANY STATUS

:

EXIST

LEGAL FORM

:

EXEMPT PRIVATE

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

100, BEACH ROAD, 30-00, SHAW TOWERS, 189702, SINGAPORE.

BUSINESS ADDRESS

:

3, SHENTON WAY, 12-12, SHENTON HOUSE, 068805, SINGAPORE.

TEL.NO.

:

65-62242524

FAX.NO.

:

65-62247724

CONTACT PERSON

:

RAVI KUMAR JAIN ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF TIMBER PRODUCTS AND LOGS

ISSUED AND PAID UP CAPITAL

:

2,100,000.00 ORDINARY SHARE, OF A VALUE OF SGD 2,100,000.00

SALES

:

USD 46,232,429 [2014]

NET WORTH

:

USD 2,695,246 [2014]

STAFF STRENGTH

:

5 [2015]

BANKER (S)

:

INDIAN BANK
CITIBANK N.A.

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STRONG

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY/ BACKGROUND

 

The Subject is an exempt private company whose shares are not held by any corporate body and has no more than 20 shareholders who are all natural persons. An exempt company is a type of private limited company. 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, suing or be sued by other companies. An exempt private company with an annual turnover of less than SGD5 million are exempted from statutory auditing requirements. Instead of filing audited annual accounts, the Subject has to file in a document duly signed by its director in charge of its finance and the company secretary stating that the Subject is able to meet all its obligations as and when they fall due. The Subject is not required to have their accounts audited. However, the Subject will prepare unaudited accounts for purposes of AGMs and filing with Registry Office if it is unable to meet all its obligations as and when they fall due .

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

 

Former Address(es)

Address

As At Date

100 BEACH ROAD #30-00 SHAW TOWERS, 189702

05/11/2015

 

Share Capital History

Date

Issue & Paid Up Capital

05/11/2015

SGD 2,100,000.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

CHETAN KHANNA +

1B, JALAN APOLLO, DESHON ROAD, 96000 SIBU, SARAWAK, MALAYSIA.

Z1800289

1,400,000.00

66.67

KANCHKA SAYAL

107, GREENS VIEW 3, BUILDING T COM BARSHA, DUBAI UAE, P. O. BOX, 500832, UNITED ARAB EMIRATES.

Z2056886

700,000.00

33.33

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

------

2,100,000.00

100.00

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

AGRAWAL SOHAM GHANSHYAM

Address

:

1, SIGLAP ROAD, 02-16, MANDARIN GARDENS, 448906, SINGAPORE.

IC / PP No

:

S7084664J

Nationality

:

SINGAPOREAN

Date of Appointment

:

29/06/2010

 

DIRECTOR 2

 

Name Of Subject

:

RAVI KUMAR JAIN

Address

:

PLOT-418, WARD-12/C, LILASHAH NAGAR, GANDHIDHAM, KUTCH-370201, INDIA.

IC / PP No

:

H9905131

Nationality

:

INDIAN

Date of Appointment

:

29/06/2010

 

DIRECTOR 3

 

Name Of Subject

:

CHETAN KHANNA

Address

:

1B, JALAN APOLLO, DESHON ROAD, 96000 SIBU, SARAWAK, MALAYSIA.

IC / PP No

:

Z1800289

Nationality

:

INDIAN

Date of Appointment

:

29/06/2010



MANAGEMENT

 

 

1)

Name of Subject

:

RAVI KUMAR JAIN

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

NEXIA TS PUBLIC ACCOUNTING CORPORATION

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

LIM HORNG LING

IC / PP No

:

S6925973A

Address

:

205, BALESTIER ROAD, 02-06, THE MEZZO, 329682, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

INDIAN BANK

 

2)

Name

:

CITIBANK N.A.

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201110759

26/08/2011

N/A

INDIAN BANK

-

Unsatisfied

C201211053

27/09/2012

N/A

CITIBANK N.A.

-

Unsatisfied

C201403194

27/03/2014

N/A

AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED

-

Unsatisfied

C201403199

27/03/2014

N/A

AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED

-

Unsatisfied

C201412293

05/11/2014

N/A

CITIBANK N.A.

-

Unsatisfied

 

 

LITIGATION CHECK AGAINST SUBJECT


* A check has been conducted in our databank againt the Subject whether the subject has been involved in any litigation.

No legal action was found in our databank.

No winding up petition was found in our databank.

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its suppliers.

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

:

WORLDWIDE

Credit Term

:

N/A

Payment Mode

:

N/A

 

 

OPERATIONS

 

Goods Traded

:

TIMBER LOGS AND TIMBER PRODUCTS

 

Total Number of Employees:

YEAR

2015

2014


GROUP

N/A

N/A

COMPANY

5

5

 

Branch

:

NO

 

Other Information:


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

The Subject refused to disclose its operation.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62242524

Match

:

N/A

Address Provided by Client

:

3 SHENTON WAY, #12-02 SHENTON HOUSE, SINGAPORE 068805

Current Address

:

3, SHENTON WAY, 12-12, SHENTON HOUSE, 068805, SINGAPORE.

Match

:

NO

 

Other Investigations


We contacted one of the staff from the Subject and he only provided limited information on the Subject.

The Subject had shifted from the address provided.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

2011 - 2014

]

Profit/(Loss) Before Tax

:

Increased

[

2011 - 2014

]

Return on Shareholder Funds

:

Acceptable

[

10.38%

]

Return on Net Assets

:

Acceptable

[

11.28%

]

The Subject's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years.The Subject's management have been efficient in controlling its operating costs. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Nil

[

0 Days

]

Debtor Ratio

:

Acceptable

[

57 Days

]

Creditors Ratio

:

Favourable

[

27 Days

]

As the Subject is a service oriented company, the Subject does not need to keep stocks. The Subject's management was quite efficient in handling its debtors. The Subject's debtors days were at an acceptable range, thus the risk of its debts turning bad was minimised. 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

[

1.37 Times

]

Current Ratio

:

Unfavourable

[

1.37 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

[

21.42 Times

]

Gearing Ratio

:

Favourable

[

0.19 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 was lowly geared thus it had a low financial risk. The Subject was mainly financed by its shareholders' funds and internally generated funds. In times of economic slowdown / downturn, the Subject being a lowly geared company, will be able to compete better than those companies 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 as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

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 2010, the Subject is an Exempt Private company, focusing on trading of timber products and logs. The Subject has been in business for less than 5 years and it has slowly been building up contact with its clients while competing in the industry. However, it has yet to enjoy a stable market shares as it need to compete many well established players in the same field. With SGD 2,100,000 in issued and paid up capital, the Subject has the potential of capturing a higher market shares as it is competing aggressively in the market.

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 small company, the Subject's business operation is supported by 5 employees. 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 lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at USD 2,695,246, the Subject should be able to maintain its business in the near terms.

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 normally.

 



PROFIT AND LOSS ACCOUNT

 

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

PREMARK INTERNATIONAL PTE. LTD.

 

Financial Year End

2014-03-31

2013-03-31

2012-03-31

2011-03-31

Months

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

SUMMARY

Currency

USD

USD

USD

SGD

TURNOVER

46,232,429

28,405,676

16,540,296

14,368,584

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

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

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

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

Total Turnover

46,232,429

28,405,676

16,540,296

14,368,584

Costs of Goods Sold

(45,009,541)

(27,395,986)

(15,892,092)

-

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

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

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

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

Gross Profit

1,222,888

1,009,690

648,204

-

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

289,730

272,384

288,820

381,059

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

289,730

272,384

288,820

381,059

Taxation

(9,964)

(16,314)

(43,541)

(10,861)

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

279,766

256,070

245,279

370,198

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

793,880

537,810

292,531

(77,667)

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

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

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

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

As restated

793,880

537,810

292,531

(77,667)

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

1,073,646

793,880

537,810

292,531

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

1,073,646

793,880

537,810

292,531

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

14,187

29,680

19,851

-

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

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

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

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

14,187

29,680

19,851

-

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

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

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

-

DEPRECIATION (as per notes to P&L)

576

805

-

-

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

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

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

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

576

805

-

-

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

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

 

 

 

 

 

 

 

 

 

 

 

BALANCE SHEET

 

PREMARK INTERNATIONAL PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

1,233

1,344

687

1,581

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

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

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

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

TOTAL LONG TERM ASSETS

1,233

1,344

687

1,581

Trade debtors

7,181,687

4,338,024

3,283,934

-

Other debtors, deposits & prepayments

553,689

274,907

194,976

-

Short term deposits

1,419,976

1,408,387

1,305,110

-

Interest receivable

4,875

6,923

-

-

Cash & bank balances

767,480

712,200

202,976

-

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

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

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

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

TOTAL CURRENT ASSETS

9,927,707

6,740,441

4,986,996

3,723,293

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

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

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

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

TOTAL ASSET

9,928,940

6,741,785

4,987,683

3,724,874

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

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

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

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

CURRENT LIABILITIES

Trade creditors

3,284,016

1,070,555

1,047,744

-

Other creditors & accruals

290,388

101,509

49,882

-

Other borrowings

524,782

758,538

1,212,236

-

Amounts owing to director

3,117,395

3,226,030

1,365,569

-

Provision for taxation

17,113

38,973

22,142

-

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

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

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

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

TOTAL CURRENT LIABILITIES

7,233,694

5,195,605

3,697,573

2,402,640

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

2,694,013

1,544,836

1,289,423

1,320,653

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

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

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

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

TOTAL NET ASSETS

2,695,246

1,546,180

1,290,110

1,322,234

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

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

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

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

SHARE CAPITAL

Ordinary share capital

1,621,600

752,300

752,300

2,100,000

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

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

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

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

TOTAL SHARE CAPITAL

1,621,600

752,300

752,300

2,100,000

Retained profit/(loss) carried forward

1,073,646

793,880

537,810

292,531

Others

-

-

-

(777,766)

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

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

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

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

TOTAL RESERVES

1,073,646

793,880

537,810

(777,766)

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

2,695,246

1,546,180

1,290,110

1,322,234

TOTAL LONG TERM LIABILITIES

-

-

-

0

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

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

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

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

2,695,246

1,546,180

1,290,110

1,322,234

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

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

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

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

 

 

 

 

 

 

 

 

 

 

 

FINANCIAL RATIO

 

PREMARK INTERNATIONAL PTE. LTD.

 

TYPES OF FUNDS

Cash

2,187,456

2,120,587

1,508,086

-

Net Liquid Funds

2,187,456

2,120,587

1,508,086

-

Net Liquid Assets

2,694,013

1,544,836

1,289,423

1,320,653

Net Current Assets/(Liabilities)

2,694,013

1,544,836

1,289,423

1,320,653

Net Tangible Assets

2,695,246

1,546,180

1,290,110

1,322,234

Net Monetary Assets

2,694,013

1,544,836

1,289,423

1,320,653

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

303,917

302,064

308,671

-

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

304,493

302,869

308,671

-

BALANCE SHEET ITEMS

Total Borrowings

524,782

758,538

1,212,236

-

Total Liabilities

7,233,694

5,195,605

3,697,573

2,402,640

Total Assets

9,928,940

6,741,785

4,987,683

3,724,874

Net Assets

2,695,246

1,546,180

1,290,110

1,322,234

Net Assets Backing

2,695,246

1,546,180

1,290,110

1,322,234

Shareholders' Funds

2,695,246

1,546,180

1,290,110

1,322,234

Total Share Capital

1,621,600

752,300

752,300

2,100,000

Total Reserves

1,073,646

793,880

537,810

(777,766)

LIQUIDITY (Times)

Cash Ratio

0.30

0.41

0.41

-

Liquid Ratio

1.37

1.30

1.35

-

Current Ratio

1.37

1.30

1.35

1.55

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

0

-

Debtors Ratio

57

56

72

-

Creditors Ratio

27

14

24

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.19

0.49

0.94

-

Liabilities Ratio

2.68

3.36

2.87

1.82

Times Interest Earned Ratio

21.42

10.18

15.55

-

Assets Backing Ratio

1.66

2.06

1.71

0.63

PERFORMANCE RATIO (%)

Operating Profit Margin

0.63

0.96

1.75

2.65

Net Profit Margin

0.61

0.90

1.48

2.58

Return On Net Assets

11.28

19.54

23.93

28.82

Return On Capital Employed

11.28

19.54

23.93

28.82

Return On Shareholders' Funds/Equity

10.38

16.56

19.01

28.00

Dividend Pay Out Ratio (Times)

0

0

0

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.34

UK Pound

1

Rs.100.03

Euro

1

Rs.71.45

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

TRU

 

               

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.