MIRA INFORM REPORT

 

 

Report No. :

348492

Report Date :

16.11.2015

 

IDENTIFICATION DETAILS

 

Name :

ACETO PHARMA GMBH

 

 

Registered Office :

Winterhuder Weg 27 D 22085 Hamburg Post Box: 76 21 80, D 22069 Hamburg

 

 

Country :

Germany

 

 

Financials (as on) :

30.06.2014

 

 

Date of Incorporation :

1976

 

 

Com. Reg. No.:

HRB 19515

 

 

Legal Form :

Private limited company

 

 

Line of Business :

  • Wholesale of pharmaceutical goods
  • Other business support service activities

 

 

No. of Employee :

24

 

 

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)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

GERMANY ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, contributed to strong growth and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 5.2% in 2014. The new German government introduced a minimum wage of about $11.60 (8.50 euros) per hour to take effect in 2015. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011 and in 2012 Germany reached a budget surplus of 0.1%. The budget was essentially in balance in 2014. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. The German economy suffers from low levels of investment, and a government plan to invest 15 billion euros 2016-18, largely in infrastructure, is intended to spur needed private investment. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela MERKEL announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany plans to replace nuclear power with renewable energy, which accounted for 27.8% of gross electricity consumption in 2014, up from 9% in 2000. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production. Extremely low inflation, caused largely by low global energy prices and a weak euro, are expected to boost German GDP growth in 2015.

 

Source : CIA

 

Company name and address

 

ACETO PHARMA GMBH

 

 Company Status:      active

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Post Box:

                      76 21 80, D 22069 Hamburg

                      Telephone:040/227-0260

                      Telefax:  040/227-3220

                      Homepage: www.aceto-europe.com

                      E-mail:   contact@de.aceto.com

 

 VAT no.:             DE118678027

 Tax ID number:       71/831/01158

 

 

 CONCLUSION

 

 Business relations are permissible.

 

 

Summary

 

 LEGAL FORM               Private limited company

 Date of foundation:      1976

 Shareholders'

 agreement:                   10.01.1977

 Registered on:             08.03.1977

 Commercial Register:   Local court 20355 Hamburg

 under:                          HRB 19515

 

 

 Share capital

 

EUR          1,280,000.00

 

 Shareholder:

                      ACETO Holding GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR          4,100,000.00

                      Share:             EUR          1,280,000.00

                      Registered on: 15.06.2012

                      Reg. data: 20355 Hamburg, HRB 123396

                      Control and profit transfer agreement

 Manager:

                      Günter Schenkel

                      Pinguinweg 17

                      D 22527 Hamburg

                      authorized to jointly represent the company

                      born: 02.06.1963

 Manager:

                      Salvatore John Guccione

                      USA  Fairfield, New Jersey

                      having sole power of representation

                      born: 11.10.1962

                      Nationality: USA

 Proxy:

                      Thomas Koch

                      D 22085 Hamburg

                      authorized to jointly represent the company

                      born: 24.06.1957

 

 Further functions/participations of Günter Schenkel (Manager)

 Manager:

                      Aceto Fine Chem GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Post Box:

                      76 21 80, D 22069 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR          1,790,000.00

                      Registered

                      on:         19.09.1985

                      Reg. data:  20355 Hamburg, HRB 34879

 Manager:

                      ACETO Holding GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR          4,100,000.00

                      Registered

                      on:         15.06.2012

                      Reg. data:  20355 Hamburg, HRB 123396

 Proxy:

                      Aceto Health Ingredients GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         07.03.2008

                      Reg. data:  20355 Hamburg, HRB 104476

 Proxy:

                      Pharma Waldhof GmbH

                      Hansaallee 159

                      D 40549 Düsseldorf

                      Legal form: Private limited company

                      Share capital:     EUR            300,000.00

                      Registered

                      on:         03.06.2004

                      Reg. data:  40227 Düsseldorf, HRB 49945

 

 Further functions/participations of Salvatore John Guccione

 (Manager)

 

 Manager:

                      Aceto Fine Chem GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Post Box:

                      76 21 80, D 22069 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR          1,790,000.00

                      Registered

                      on:         19.09.1985

                      Reg. data:  20355 Hamburg, HRB 34879

 Manager:

                      Aceto Health Ingredients GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered

                      on:         07.03.2008

                      Reg. data:  20355 Hamburg, HRB 104476

 Manager:

                      Pharma Waldhof GmbH

                      Hansaallee 159

                      D 40549 Düsseldorf

                      Legal form: Private limited company

                      Share capital:     EUR            300,000.00

                      Registered

                      on:         03.06.2004

                      Reg. data:  40227 Düsseldorf, HRB 49945

 Manager:

                      ACETO Holding GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

                      Legal form: Private limited company

                      Share capital:     EUR          4,100,000.00

                      Registered

                      on:         15.06.2012

                      Reg. data:  20355 Hamburg, HRB 123396

 

 

 COMPANY HISTORY

 

 10.01.1977 - 06.11.1995  SPH Pharma Service GmbH

                          Winterhuder Weg 27

                          D 22085 Hamburg

                          Private limited company

 07.11.1995 - 05.06.2001  Schweizerhall Pharma GmbH

                          Winterhuder Weg 27

                          D 22085 Hamburg

                          Private limited company

 

 

 BUSINESS ACTIVITIES

 

 Main industrial sector

 8299    Other business support service activities n. e. c.

 

 Secondary industrial sector

 46461   Wholesale of pharmaceutical goods

 

 

 FINANCIAL INFORMATION

 

Payment experience:  within agreed terms

 

 Negative information:We have no negative information at hand.

 

Balance sheet year:  2013/2014

 

 

 PMI:                 No significant / relevant payment experience

                      information pertaining to the company

                      inquired upon is shown in the Deutscher

                      Debitoren Monitor (DDMonitor).

 

 

 REAL ESTATE

 

 Type of ownership:   Tenant

 Address              Winterhuder Weg 27

                      D 22085 Hamburg

 

 Land register documents were not available.

 

 

 BANKERS

 

 Principal bank

 DEUTSCHE BANK, 20079 HAMBURG

 Sort. code: 20070000, Account no.: 129270

 BIC: DEUTDEHHXXX, IBAN: DE81200700000012927000

 

 

 FINANCIAL FIGURES

 

 Turnover:            2012/2013          EUR         37,914,445.00

                      2013/2014          EUR         27,484,987.00

                      2014/2015         *EUR         28,000,000.00

 Profit:              2012/2013          EUR            974,210.00

                      2013/2014          EUR            539,795.00

 further business figures:

 Equipment:                              EUR             70,070.00

 Ac/ts receivable:                       EUR          5,131,816.00

 Liabilities:                            EUR          6,636,788.00

 Employees:                                                     24

 

 Control and profit transfer agreement to:

                      ACETO Holding GmbH

                      Winterhuder Weg 27

                      D 22085 Hamburg

 

 The business figures marked with an asterisk are estimates based

  on average values in the line of business.

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.07.2013 - 30.06.2014

 Equity ratio [%]:                 64.36

 Liquidity ratio:                   1.85

 Return on total capital [%]:       4.63

 

 Balance sheet ratios 01.07.2012 - 30.06.2013

 Equity ratio [%]:                 62.44

 Liquidity ratio:                   1.48

 Return on total capital [%]:       6.29

 

 Balance sheet ratios 01.07.2011 - 30.06.2012

 Equity ratio [%]:                 37.17

 Liquidity ratio:                   0.91

 Return on total capital [%]:       5.76

 

 Balance sheet ratios 01.07.2010 - 30.06.2011

 Equity ratio [%]:                 60.44

 Liquidity ratio:                   1.71

 Return on total capital [%]:      10.67

 

 Equity ratio

 The equity ratio indicates the portion of the equity as compared

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

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 Liquidity ratio

 The liquidity ratio shows the proportion between adjusted

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

 the company's financial dependancy from external creditors.

 

 Return on total capital

 The return on total capital shows the efficiency and return on

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

 on total capital, the more economically does the company work

 with the invested capital.

 

 Type of balance

 sheet:               Company balance sheet

 Origin of the present

 balance sheet:       electronic German Federal Gazette

 

 Financial year:      01.07.2013 - 30.06.2014

 

 ASSETS                                  EUR         11,655,245.55

  Fixed assets                           EUR            221,144.99

   Intangible assets                     EUR            151,074.83

    Concessions, licences, rights        EUR            151,074.83

   Tangible assets                       EUR             70,070.16

    Other tangible assets / fixtures and

    fittings                             EUR             70,070.16

  Current assets                         EUR         11,371,820.62

   Stocks                                EUR          5,277,804.96

    Finished goods / work in progress    EUR          5,277,804.96

   Accounts receivable                   EUR          5,131,816.48

    Trade debtors                        EUR          5,000,959.18

    Amounts due from related companies   EUR             61,454.50

    Other debtors and assets             EUR             69,402.80

   Liquid means                          EUR            962,199.18

  Remaining other assets                 EUR             62,279.94

   Accruals (assets)                     EUR             62,279.94

 

 LIABILITIES                             EUR         11,655,245.55

  Shareholders' equity                   EUR          4,599,866.80

   Capital                               EUR          1,280,000.00

    Subscribed capital (share capital)   EUR          1,280,000.00

   Reserves                              EUR          3,319,866.80

    Capital reserves                     EUR          3,319,866.80

  Provisions                             EUR            418,590.67

   Other / unspecified provisions        EUR            418,590.67

  Liabilities                            EUR          6,636,788.08

   Other liabilities                     EUR          6,636,788.08

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          3,437,167.71

    Liabilities due to shareholders      EUR          2,901,522.26

    Liabililties due to related companiesEUR            177,800.18

    Unspecified other liabilities        EUR            120,297.93

 

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

 Code (HGB)

  Sales                                  EUR         27,484,986.62

  Other operating income                 EUR            367,957.23

  Cost of materials                      EUR         23,667,716.81

   Raw materials and supplies, purchased

   goods                                 EUR         23,124,514.03

   Purchased services                    EUR            543,202.78

  Gross result (+/-)                     EUR          4,185,227.04

  Staff expenses                         EUR          1,666,314.74

   Wages and salaries                    EUR          1,382,659.39

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            283,655.35

  Total depreciation                     EUR             90,472.95

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR             90,472.95

  Other operating expenses               EUR          1,886,246.99

  Operating result from continuing

  operations                             EUR            542,192.36

  Interest result (+/-)                  EUR             -2,397.01

   Interest and similar income           EUR              3,253.17

   Interest and similar expenses         EUR              5,650.18

  Financial result (+/-)                 EUR             -2,397.01

  Result from ordinary operations (+/-)  EUR            539,795.35

  Expenses for transfer of profits to a

  parent company                         EUR            539,795.35

  Annual surplus / annual deficit        EUR                  0.00

 

 Type of balance

 sheet:               Company balance sheet

 Origin of the present

 balance sheet:       electronic German Federal Gazette

 

 Financial year:      01.07.2012 - 30.06.2013

 

 ASSETS                                  EUR         15,493,413.81

  Fixed assets                           EUR            298,964.72

   Intangible assets                     EUR            202,325.64

    Concessions, licences, rights        EUR            202,325.64

   Tangible assets                       EUR             96,639.08

    Other tangible assets / fixtures and

    fittings                             EUR             96,639.08

  Current assets                         EUR         15,029,057.92

   Stocks                                EUR          7,586,632.11

    Finished goods / work in progress    EUR          7,586,632.11

   Accounts receivable                   EUR          7,055,737.79

    Amounts due from shareholders        EUR                  0.00

    Trade debtors                        EUR          6,419,137.09

    Amounts due from related companies   EUR            327,163.39

    Other debtors and assets             EUR            309,437.31

   Liquid means                          EUR            386,688.02

  Remaining other assets                 EUR            165,391.17

   Accruals (assets)                     EUR            165,391.17

 

 LIABILITIES                             EUR         15,493,413.81

  Shareholders' equity                   EUR          4,599,866.80

   Capital                               EUR          1,280,000.00

    Subscribed capital (share capital)   EUR          1,280,000.00

   Reserves                              EUR          3,319,866.80

    Capital reserves                     EUR          3,319,866.80

  Provisions                             EUR            653,612.58

   Other / unspecified provisions        EUR            653,612.58

  Liabilities                            EUR         10,239,934.43

   Other liabilities                     EUR         10,239,934.43

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          4,844,612.59

    Liabilities from received advance

    payments                             EUR             29,575.00

    Liabilities due to shareholders      EUR          5,073,769.96

    Liabililties due to related companiesEUR            197,495.78

    Unspecified other liabilities        EUR             94,481.10

     thereof liabilities from tax /

     financial authorities               EUR             67,913.78

 

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

 Code (HGB)

 

  Sales                                  EUR         37,914,445.39

  Other operating income                 EUR            957,183.96

  Cost of materials                      EUR         33,661,267.24

   Raw materials and supplies, purchased

   goods                                 EUR         33,467,493.61

   Purchased services                    EUR            193,773.63

  Gross result (+/-)                     EUR          5,210,362.11

  Staff expenses                         EUR          1,758,106.56

   Wages and salaries                    EUR          1,507,247.48

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            250,859.08

  Total depreciation                     EUR            133,707.86

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            133,707.86

  Other operating expenses               EUR          2,342,902.40

  Operating result from continuing

  operations                             EUR            975,645.29

  Interest result (+/-)                  EUR             -1,435.35

   Interest and similar income           EUR                  0.00

    thereof from related companies       EUR                  0.00

   Interest and similar expenses         EUR              1,435.35

  Financial result (+/-)                 EUR             -1,435.35

  Result from ordinary operations (+/-)  EUR            974,209.94

  Expenses for transfer of profits to a

  parent company                         EUR            974,209.94

  Annual surplus / annual deficit        EUR                  0.00


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.14

UK Pound

1

Rs.100.55

Euro

1

Rs.71.26

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

ANK

 


 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

--

NB

                                       New Business

 

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                  Payment record (10%)

Credit history (10%)                   Market trend (10%)                                Operational size (10%)

 

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

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