MIRA INFORM REPORT

 

 

Report No. :

349371

Report Date :

16.11.2015

 

IDENTIFICATION DETAILS

 

Name :

HASHIMA (S) PTE LTD

 

 

Registered Office :

12, Tannery Road, 04-05, HB Centre, 347722

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

20.07.1991

 

 

Com. Reg. No.:

199103580-K

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of machine, fusing press, sewing industrial machines

 

 

No. of Employee :

6 [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.

:

199103580-K

COMPANY NAME

:

HASHIMA (S) PTE LTD

FORMER NAME

:

N/A

INCORPORATION DATE

:

20/07/1991

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

12, TANNERY ROAD, 04-05, HB CENTRE, 347722, SINGAPORE.

BUSINESS ADDRESS

:

12 TANNERY ROAD #04-05 HB CENTRE, 347722, SINGAPORE.

TEL.NO.

:

65-62858131

FAX.NO.

:

65-62858132

CONTACT PERSON

:

OSUMI MASAYA ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF MACHINE, FUSING PRESS, SEWING INDUSTRIAL MACHINES

ISSUED AND PAID UP CAPITAL

:

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

SALES

:

USD 15,641,266 [2014]

NET WORTH

:

USD 2,933,992 [2014]

STAFF STRENGTH

:

6 [2015]

BANKER (S)

:

UNITED OVERSEAS BANK LIMITED

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

NO COMPLAINTS

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

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) trading of machine, fusing press, sewing industrial machines.

 

The immediate holding company of the Subject is HASHIMA CO., LTD., a company incorporated in JAPAN.

 

Share Capital History

Date

Issue & Paid Up Capital

11/11/2015

SGD 100,000.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

HASHIMA CO., LTD.

18, 3, CHOME, HIGASHI KINPOCHO, GIFUCITY, JAPAN.

T13UF3337J

100,000.00

100.00

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

------

100,000.00

100.00

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

=====

+ Also Director

 

The Subject's interest in other companies (Subsidiaries/Associates) are shown as follow :


Local No

Country

Company

Status

(%)

As At

CHINA

HASHIMA (KUNSHAN) INDUSTRIAL EQUIPMENT CO., LTD

-

33.00

31/12/2014

 

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

OTSUKA MASAYUKI

Address

:

25-78, GOTSUBO-CHO COOPE, TAGAMI, C-107, GIFU-CITY, JAPAN.

IC / PP No

:

TE2999205

Nationality

:

JAPANESE

Date of Appointment

:

01/04/1997

 

DIRECTOR 2

 

Name Of Subject

:

OSUMI MASAYA

Address

:

30, BAYSHORE ROAD, 14-02, THE BAYSHORE, 469974, SINGAPORE.

IC / PP No

:

G3209751R

Nationality

:

JAPANESE

Date of Appointment

:

14/09/2015

MANAGEMENT

 

 

1)

Name of Subject

:

OSUMI MASAYA

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

FOONG PAK LEONG & COMPANY

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

FOONG PAK THIN

IC / PP No

:

S0002267E

Address

:

230, PASIR RIS STREET 21, 11-44, 510230, SINGAPORE.

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

UNITED OVERSEAS BANK LIMITED

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201315684

22/11/2013

N/A

UNITED OVERSEAS BANK LIMITED

-

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

:

ASIA

Credit Term

:

AS AGREED

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

MACHINE, FUSING PRESS, SEWING INDUSTRIAL MACHINES

 

Total Number of Employees:

YEAR

2015

2013

GROUP

N/A

N/A

COMPANY

6

6

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading of machine, fusing press, sewing industrial machines. 

The Subject supplies an array of innovation machineries like Needle Detectors, Fusing Presses, Heat Transfer Presses, Automatic Placket Machines, Quilting machine etc. 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62858131

Match

:

N/A

Address Provided by Client

:

12 TANNERY ROAD 04-05 HB CENTRE,347722,SINGAPORE

Current Address

:

12 TANNERY ROAD #04-05 HB CENTRE, 347722, SINGAPORE.

Match

:

YES

 

Other Investigations


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


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

2012 - 2014

]

Profit/(Loss) Before Tax

:

Increased

[

2012 - 2014

]

Return on Shareholder Funds

:

Acceptable

[

25.98%

]

Return on Net Assets

:

Acceptable

[

29.56%

]

The Subject's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years.The 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

:

Favourable

[

24 Days

]

Debtor Ratio

:

Unfavourable

[

68 Days

]

Creditors Ratio

:

Favourable

[

10 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The high debtors' ratio could indicate that the Subject was weak in its credit control. However, the Subject could also giving longer credit periods to its customers in order to boost its sales or to capture / retain its market share. 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

:

Acceptable

[

0.92 Times

]

Current Ratio

:

Unfavourable

[

1.12 Times

]

The Subject's liquid ratio was slightly low. This could indicate that the Subject's working capital was slightly deficient. The Subject will have to improve its liquidity position either by obtaining short term financing or increase its paid up capital so that it can meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Favourable

[

20.82 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's liquidity was at an acceptable range. If the Subject is able to obtain further short term financing, it should be able to meet all 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 : STABLE

 

 

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 1991, the Subject is a Private Limited company, focusing on trading of machine, fusing press, sewing industrial machines. The Subject has been in business for over two decades. It has built up a strong clientele base and satisfactory reputation will enable the Subject to further enhance its business in the near term. The Subject is expected to enjoy a stable market shares. Presently, the issued and paid up capital of the Subject stands at SGD 100,000. However, with a strong backing from its holding company, the Subject enjoys timely financial assistance should the needs arise. 


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 6 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 a favourable range which indicated that the management was efficient in utilising its funds to generate income. The Subject managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its 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 2,933,992, 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 promptly.

 



PROFIT AND LOSS ACCOUNT

 

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

HASHIMA (S) PTE LTD

 

Financial Year End

2014-12-31

2013-12-31

2012-12-31

Months

12

12

12

Consolidated Account

GROUP

GROUP

GROUP

Audited Account

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

Financial Type

FULL

FULL

FULL

Currency

USD

USD

USD

TURNOVER

15,641,266

13,219,952

10,057,468

Other Income

11,101

-

7,963

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

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

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

Total Turnover

15,652,367

13,219,952

10,065,431

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

597,791

458,136

263,045

SHARE OF PROFITS/(LOSSES) OF ASSOCIATED COMPANIES

227,959

294,725

-

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

825,750

752,861

263,045

Taxation

(63,639)

(28,000)

5,628

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

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

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

PROFIT/(LOSS) AFTER TAXATION

762,111

724,861

268,673

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

1,711,457

986,596

717,923

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

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

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

As restated

1,711,457

986,596

717,923

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

2,473,568

1,711,457

986,596

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

2,473,568

1,711,457

986,596

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Term loan / Borrowing

41,655

42,000

33,044

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

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

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

41,655

42,000

33,044

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

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

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

DEPRECIATION (as per notes to P&L)

4,953

7,045

6,913

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

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

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

4,953

7,045

6,913

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

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

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

 

 

 

BALANCE SHEET

 

HASHIMA (S) PTE LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

6,243

11,196

12,768

Associated companies

2,310,694

2,158,068

1,637,759

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

2,310,694

2,158,068

1,637,759

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

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

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

TOTAL LONG TERM ASSETS

2,316,937

2,169,264

1,650,527

Stocks

1,027,521

482,561

511,398

Trade debtors

2,923,385

2,404,915

2,368,102

Other debtors, deposits & prepayments

43,416

28,739

37,074

Short term deposits

7,969

7,969

-

Amount due from holding company

-

666

-

Amount due from related companies

2,460

2,154

-

Cash & bank balances

1,700,585

1,705,056

583,533

Others

-

-

4,937

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

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

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

TOTAL CURRENT ASSETS

5,705,336

4,632,060

3,505,044

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

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

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

TOTAL ASSET

8,022,273

6,801,324

5,155,571

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

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

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

CURRENT LIABILITIES

Trade creditors

431,736

305,469

180,411

Other creditors & accruals

114,069

186,133

53,102

Short term borrowings/Term loans

-

2,100,000

2,100,000

Amounts owing to holding company

1,796,944

1,956,633

1,570,422

Amounts owing to related companies

2,000,000

-

-

Amounts owing to associated companies

692,532

-

-

Provision for taxation

53,000

28,000

-

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

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

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

TOTAL CURRENT LIABILITIES

5,088,281

4,576,235

3,903,935

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

617,055

55,825

(398,891)

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

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

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

TOTAL NET ASSETS

2,933,992

2,225,089

1,251,636

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

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

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

SHARE CAPITAL

Ordinary share capital

65,317

65,317

65,317

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

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

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

TOTAL SHARE CAPITAL

65,317

65,317

65,317

Exchange equalisation/fluctuation reserve

395,107

448,315

199,723

Retained profit/(loss) carried forward

2,473,568

1,711,457

986,596

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

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

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

TOTAL RESERVES

2,868,675

2,159,772

1,186,319

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

2,933,992

2,225,089

1,251,636

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

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

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

2,933,992

2,225,089

1,251,636

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

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

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FINANCIAL RATIO

 

 

HASHIMA (S) PTE LTD

 

TYPES OF FUNDS

Cash

1,708,554

1,713,025

583,533

Net Liquid Funds

1,708,554

1,713,025

583,533

Net Liquid Assets

(410,466)

(426,736)

(910,289)

Net Current Assets/(Liabilities)

617,055

55,825

(398,891)

Net Tangible Assets

2,933,992

2,225,089

1,251,636

Net Monetary Assets

(410,466)

(426,736)

(910,289)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

867,405

794,861

296,089

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

872,358

801,906

303,002

BALANCE SHEET ITEMS

Total Borrowings

0

2,100,000

2,100,000

Total Liabilities

5,088,281

4,576,235

3,903,935

Total Assets

8,022,273

6,801,324

5,155,571

Net Assets

2,933,992

2,225,089

1,251,636

Net Assets Backing

2,933,992

2,225,089

1,251,636

Shareholders' Funds

2,933,992

2,225,089

1,251,636

Total Share Capital

65,317

65,317

65,317

Total Reserves

2,868,675

2,159,772

1,186,319

LIQUIDITY (Times)

Cash Ratio

0.34

0.37

0.15

Liquid Ratio

0.92

0.91

0.77

Current Ratio

1.12

1.01

0.90

WORKING CAPITAL CONTROL (Days)

Stock Ratio

24

13

19

Debtors Ratio

68

66

86

Creditors Ratio

10

8

7

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0.94

1.68

Liabilities Ratio

1.73

2.06

3.12

Times Interest Earned Ratio

20.82

18.93

8.96

Assets Backing Ratio

44.92

34.07

19.16

PERFORMANCE RATIO (%)

Operating Profit Margin

5.28

5.69

2.62

Net Profit Margin

4.87

5.48

2.67

Return On Net Assets

29.56

35.72

23.66

Return On Capital Employed

29.56

35.72

23.66

Return On Shareholders' Funds/Equity

25.98

32.58

21.47

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.66.14

UK Pound

1

Rs.100.55

Euro

1

Rs.71.27

 

INFORMATION DETAILS

 

Analysis Done by :

KIN

 

 

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.