MIRA INFORM REPORT

 

 

Report No. :

349715

Report Date :

20.11.2015

 

IDENTIFICATION DETAILS

 

Name :

ROMACO S.R.L.

 

 

Registered Office :

Via  Marzabotto,  5 Rastignano,

40065 - Pianoro (BO)

 

 

Country :

Italy

 

 

Financials (as on) :

31.10.2014

 

 

Date of Incorporation :

10.08.1972

 

 

Legal Form :

Sole-Member Limited Liability Company

 

 

Line of Business :

  • Manufacture of light metal packaging
  • Manufacture of automatic machines for dosing, wrapping and packaging (including seperate parts and accessories)

 

 

No. of Employee :

From 91 to 110

 

 

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 :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

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)

Italy

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 132% of GDP in 2014, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and tax evasion. In 2014 economic growth and labor market conditions continued to deteriorate, with overall unemployment rising to 12.2% and youth unemployment around 40%. Italy's GDP is now nearly 10% below its 2007 pre-crisis level.

 

Source : CIA


Company name

 

ROMACO S.R.L.

 

 

Via  Marzabotto,  5 RASTIGNANO,

40065 - Pianoro (BO) -IT-

 

 

Summary

 

Fiscal Code

:

01681340152

Legal Form

:

Sole-Member Limited Liability Company

start of Activities

:

13/02/1991

Equity

:

Over 2.582.254

Turnover Range

:

25.000.000/35.000.000

Number of Employees

:

from 91 to 110

Group

:

Romaco

 

 

Activity

 

Manufacture of light metal packaging

Manufacture of automatic machines for dosing, wrapping and packaging (including seperate parts and accessories)



Legal Data

 

Legal Form : Sole-Member Limited Liability Company

Fiscal Code : 01681340152

 

Foreign Trade Reg. no. : BO018706 since 10/01/1992

 

Foreign Trade Reg. no. : 018706 of Bologna since 10/01/1992

 

Chamber of Commerce no. : 335220 of Bologna since 07/06/1991

 

Chamber of Commerce no. : 178102 of Lucca

 

Chamber of Commerce no. : 1525045 of Milano

 

Firms' Register : BO006-56964 of Bologna since 19/02/1996

 

V.A.T. Code : 00493931208

 

Foundation date

: 10/08/1972

Establishment date

: 10/08/1972

Start of Activities

: 13/02/1991

Legal duration

: 31/12/2100

Nominal Capital

: 2.580.000

Subscribed Capital

: 2.580.000

Paid up Capital

: 2.580.000

 

Legal mail :

AMMINISTRAZIONE@PEC.ROMACO.IT

 

 

Members

 

Naldi

Giuseppino

 

Born in Monghidoro

(BO)

on 12/07/1955

- Fiscal Code : NLDGPP55L12F363L

 

Residence:

Dei Pini

, 22

- 40065

Pianoro

(BO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

28/12/2005

Attorney with special power

26/10/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Romaco Pharmatechnik Gmbh

 

 

Position

Since

Shares Amount

% Ownership

Partner

 

No Prejudicial events are reported

 

No Protests registered

 

Alexandre

Paulo Jorge Gregorio

 

Born in Aljubarrota Alcobaca

( )

on 18/12/1966

 

Residence:

Hirschstr

, 80

Karlsruhe

- DE -

 

Position

Since

Shares Amount

% Ownership

Director

05/09/2012

Board Chairman

05/09/2012

Managing Director

05/09/2012

 

No Protests registered

 

Magriotis

Nicola

 

Born in Bologna

(BO)

on 23/06/1976

- Fiscal Code : MGRNCL76H23A944O

 

Residence:

Michele Amari

, 2

- 40141

Bologna

(BO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

02/07/2015

Director

14/10/2015

 

No Prejudicial events are reported

 

No Protests registered

 

Romaco Pharmatechnik Gmbh

 

 

Position

Since

Shares Amount

% Ownership

Sole partner

 

No Protests registered



Companies connected to members *

 

*checkings have been performed on a national scale.

In this module the companies in which members hold/held positions are listed.

 

The Members of the subject firm are not reported to be Members in other companies.



Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Romaco Pharmatechnik Gmbh

100,00



Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

MACINA SOCIETA' A RESPONSABILITA' LIMITA TA

02212241208

10.000 .Eur

100,00

Active




Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

 

Marzabotto

, 5

- 40065

- Pianoro

(BO)

- IT -

 

PHONE

: 0516202511

 

Legal mail

: AMMINISTRAZIONE@PEC.ROMACO.IT

 

-

Branch

(Warehouse)

since 01/09/2009

 

Marzabotto

, 5

- 40065

- Pianoro

(BO)

- IT -

 

Employees

: 109

 

Fittings and Equipment for a value of 180.000

Eur

 

Stocks for a value of 12.680.000

Eur

 

Trade organization: direct or by agents.

Sales area on a national scale.

The products distribution is carried out by distributors.

Transports are mainly done using own vehicles and third parties ones

The company sells mainly to wholesalers.

To purchase foreign products the firm uses the following channels :

- direct orders to foreign companies

Export represents more than 50% of the global turnover.

Products abroad are placed by :

- its own sales net-work

 

- its own agents

Subject generally proposes terms of sale between 30 and 60 days.

Subject usually collects by cash order and drafts.

Purchase terms: 60-90-120 days.

Main used payment modalities are by cash orders and bank transfers.

 

Export is mainly towards:

- Italy

 

- France

 

- Belgium

 

 

Historical Information and/or Firm's Status

 

CHANGES TO THE LEGAL FORM:

 

Former legal form

New legal form

Changement Date

Joint stock company

Limited liability company

01/10/2002

 

COMPANY STYLE MODIFICATIONS:

 

Former Style

New Style

Changement Date

Costruzioni Elettromeccaniche MontariosoSpA

Romaco SpA

03/12/1991

Romaco SpA

Romaco Srl

01/10/2002

 

CEASINGS/INCORPORATIONS/MERGES:

 

The firm absorved

 

PROMATIC-ITALIA S.R.L.

 

NAZIONALE

, 55/9

, 40065

, Pianoro

(BO)

- IT -

 

Fiscal Code: 03560100376

 

Date

:

10/12/1996

 

The firm absorved

 

UNIPAC SISTEMI SRL

 

, 20017

, Rho

(MI)

- IT -

 

Fiscal Code: 11509350150

 

Date

:

10/12/1996

 

The firm absorved

 

MACOFAR S.R.L.

 

Nazionale

, 55

, 40065

, Pianoro

(BO)

- IT -

 

Fiscal Code: 00708650379

 

 

Date

:

10/12/1997

 

The firm absorved

 

LAETUS SISTEMI SRL

 

BUZZI

, 4

, 20017

, Rho

(MI)

- IT -

 

Fiscal Code: 10297540154

 

Date

:

21/12/2000

 

The firm absorved

 

MACOFAR S.R.L.

 

Nazionale

, 55

, 40065

, Pianoro

(BO)

- IT -

 

Date

:

10/12/1997

 

The firm absorved

 

MACINA SOCIETA' A RESPONSABILITA' LIMITATA

 

Fiscal Code: 02212241208

 

Date

:

25/07/2002

 

The firm absorved

 

Zanchetta E C. - S.r.l.

 

Della Contea

, 24

, 55015

, Montecarlo

(LU)

- IT -

 

Fiscal Code: 00431310465

 

Date

:

25/07/2002

 

Project of merging by taking over of

 

UNIPAC SISTEMI SRL

 

, 20017

, Rho

(MI)

- IT -

 

Fiscal Code: 11509350150

 

Date

Merging/splitting-up project:

15/05/1996

 

The firm absorbed by merging of

 

UNIPAC SISTEMI SRL

 

, 20017

, Rho

(MI)

- IT -

 

Fiscal Code: 11509350150

 

Date

:

10/12/1996

 

Project of merging by taking over of

 

MACOFAR S.R.L.

 

Nazionale

, 55

, 40065

, Pianoro

(BO)

- IT -

 

Fiscal Code: 00708650379

 

Date

Merging/splitting-up project:

21/03/1997

 

The firm absorbed by merging of

 

MACOFAR S.R.L.

 

Nazionale

, 55

, 40065

, Pianoro

(BO)

- IT -

 

Fiscal Code: 00708650379

 

Date

:

10/12/1997

 

Project of merging by taking over of

 

LAETUS SISTEMI SRL

 

BUZZI

, 4

, 20017

, Rho

(MI)

- IT -

 

Fiscal Code: 10297540154

 

Date

Merging/splitting-up project:

30/05/2000

 

The firm absorbed by merging of

 

LAETUS SISTEMI SRL

 

BUZZI

, 4

, 20017

, Rho

(MI)

- IT -

 

Fiscal Code: 10297540154

 

Date

:

21/12/2000

 

Project of merging by taking over of

 

Zanchetta E C. - S.r.l.

 

Della Contea

, 24

, 55015

, Montecarlo

(LU)

- IT -

 

Fiscal Code: 00431310465

 

Date

Merging/splitting-up project:

03/05/2002

 

The firm absorbed by merging of

 

Zanchetta E C. - S.r.l.

 

Della Contea

, 24

, 55015

, Montecarlo

(LU)

- IT -

 

Fiscal Code: 00431310465

 

Date

:

25/07/2002

 

Project of merging by taking over of

 

MAPLE HOLDING S.R.L.

 

, Bologna

- IT -

 

Fiscal Code: 03110811209

 

Date

Merging/splitting-up project:

22/07/2011

 

The firm absorbed by merging of

 

EFFICACIA GIURIDICA DAL 31/08/2011

 

Date

:

29/08/2011

Protests

 

Protests checking on the subject firm has given a negative result.



Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.



Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.



Financial and Economical Analysis

 

Subject is active since 1991

The eonomic-financial analysis is based on the latest 3 b/s.

During the last years, net losses were registered; in 2014 r.o.e. is -41,85%. The last financial year was marked by a decrease in the turnover.

The operating result is negative.

The operating loss amounts to Eur. -79.562 .

During the latest financial year the gross operating margin amounted to Eur. 2.566.259 , stable if compared to the year before.

The financial position is not well balanced as the volume of debts is fairly remarkable if compared to shareholder's equity, in fact total debts are 5,4 increasing as against 2013.

With regard to equity capital, an amount of Eur. 3.600.136 is registered. , falling in comparison with the year before.

In the year 2014 total debts amounted to Eur. 27.622.060 showing a stable trend as opposed to 2013 (Eur. 28.728.470).

Both financial indebtedness and suppliers exposure are rather high even if it still falls within the sector's average.

Liquidity is not completely adequate.

As to due from customers, the average terms are 54,25 days. , a value lower than the sector's average.

As far as the cash flow is concerned during the latest financial year it amounted to Eur. 437.498

Labour cost amounts to Eur. 7.894.937, with a 23,94% incidence on production costs. and a 25,77% incidence on sales volumes.

The incidence percentage of financial charges on sales volume is equal to -2,26%.

 

 

Financial Data

 

Complete balance-sheet for the year

al 31/10/2014

(in Eur

x 1)

 

Item Type

Value

Sales

30.637.175

Profit (Loss) for the period

-1.506.826

 

Complete balance-sheet for the year

al 31/10/2013

(in Eur

x 1)

 

Item Type

Value

Sales

34.137.564

Profit (Loss) for the period

-1.034.492

 

Complete balance-sheet for the year

al 31/10/2012

(in Eur

x 1)

 

Item Type

Value

Sales

33.466.170

Profit (Loss) for the period

-1.868.218

 

Complete balance-sheet for the year

al 31/10/2011

(in Eur

x 1)

 

Item Type

Value

Sales

3.027.467

Profit (Loss) for the period

-715.020



Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/10/2014 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/10/2013 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/10/2012 - 12 Mesi - Currency: - Amounts x 1

 

Years

2014

2013

2012

BALANCE SHEET ACCOUNTS

 

ASSETS

CREDITS VS PARTNERS

. Deposits not yet withdrawn

. Deposits already withdrawn

Total credits vs partners

FIXED ASSETS

. INTANGIBLE FIXED ASSETS

. . Start-up and expansion expenses

72.487

117.143

161.800

. . Research,develop. and advert.expens.

59.643

131.214

202.785

. . Industrial patent rights

. . Concessions,licenses,trademarks,etc.

. . Goodwill

10.510.863

12.049.038

13.587.213

. . Assets in formation and advance paymen.

208.076

. . Other intangible fixed assets

324.588

262.048

201.983

. Total Intangible Fixed Assets

11.175.657

12.559.443

14.153.781

. TANGIBLE FIXED ASSETS

. . Real estate

2.926.887

2.908.204

2.913.054

. . Plant and machinery

150.141

164.436

230.443

. . Industrial and commercial equipment

31.290

49.604

32.987

. . Other assets

78.858

97.117

79.484

. . Assets under construction and advances

21.000

21.000

. Total Tangible fixed assets

3.187.176

3.240.361

3.276.968

. FINANCIAL FIXED ASSETS

. . Equity investments

44

46.524

244.740

. . . Equity invest. in subsidiary companies

46.524

244.740

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

44

. . Financial receivables

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivab due from subsidiaries

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from assoc.comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from third parties

. . . . Within 12 months

. . . . Beyond 12 months

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

44

46.524

244.740

Total fixed assets

14.362.877

15.846.328

17.675.489

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

2.031.991

783.407

711.301

. . Work in progress and semimanufactured

10.650.868

11.058.858

10.952.372

. . Work in progress on order

. . Finished goods

. . Advance payments

. Total Inventories

12.682.859

11.842.265

11.663.673

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

6.070.902

8.087.557

6.909.106

. . Beyond 12 months

60.415

79.091

78.900

. . Trade receivables

4.616.831

6.839.358

5.676.719

. . . . Within 12 months

4.616.831

6.839.358

5.676.719

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

539.183

. . . . Within 12 months

539.183

. . . . Beyond 12 months

. . Fiscal Receivables

349.060

308.726

523.177

. . . . Within 12 months

349.060

308.726

523.177

. . . . Beyond 12 months

. . Receivables for anticipated taxes

346.161

369.688

435.122

. . . . Within 12 months

346.161

369.688

435.122

. . . . Beyond 12 months

. . Receivables due from third parties

280.082

648.876

352.988

. . . . Within 12 months

219.667

569.785

274.088

. . . . Beyond 12 months

60.415

79.091

78.900

. Total Credits not held as fixed assets

6.131.317

8.166.648

6.988.006

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

. . Own shares

. . . Total nominale value

. . Other securities

. Total Financial Assets

. LIQUID FUNDS

. . Bank and post office deposits

32.601

18.049

11.705

. . Checks

. . Banknotes and coins

3.849

2.539

3.278

. Total Liquid funds

36.450

20.588

14.983

Total current assets

18.850.626

20.029.501

18.666.662

ADJUSTMENT ACCOUNTS

. Discount on loans

15.161

20.369

22.056

. Other adjustment accounts

Total adjustments accounts

15.161

20.369

22.056

TOTAL ASSETS

33.228.664

35.896.198

36.364.207

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

2.580.000

2.580.000

2.580.000

. Additional paid-in capital

. Revaluation reserves

. Legal reserve

340.816

340.816

340.816

. Reserve for Own shares

. Statute reserves

. Other reserves

3.220.639

3.220.637

5.803.880

. Accumulated Profits (Losses)

-1.034.493

-715.020

. Profit( loss) of the year

-1.506.826

-1.034.492

-1.868.218

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

3.600.136

5.106.961

6.141.458

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

. . Taxation fund, also differed

. . Other funds

872.788

861.687

554.675

Total Reserves for Risks and Charges

872.788

861.687

554.675

Employee termination indemnities

1.113.338

1.177.983

1.245.044

ACCOUNTS PAYABLE

. . . . Within 12 months

19.490.326

20.708.613

20.327.482

. . . . Beyond 12 months

8.131.734

8.019.857

8.077.891

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

8.000.000

9.304.136

9.614.579

. . . . Within 12 months

1.284.279

1.536.688

. . . . Beyond 12 months

8.000.000

8.019.857

8.077.891

. . Due to banks

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to other providers of finance

175.208

. . . . Within 12 months

43.474

. . . . Beyond 12 months

131.734

. . Advances from customers

8.066.258

9.769.949

6.430.631

. . . . Within 12 months

8.066.258

9.769.949

6.430.631

. . . . Beyond 12 months

. . Trade payables

8.211.603

6.745.231

9.498.140

. . . . Within 12 months

8.211.603

6.745.231

9.498.140

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to the tax authorities

275.255

359.957

411.025

. . . . Within 12 months

275.255

359.957

411.025

. . . . Beyond 12 months

. . Due to social security and welfare inst.

391.069

497.656

461.170

. . . . Within 12 months

391.069

497.656

461.170

. . . . Beyond 12 months

. . Other payables

2.502.667

2.051.541

1.989.828

. . . . Within 12 months

2.502.667

2.051.541

1.989.828

. . . . Beyond 12 months

Total accounts payable

27.622.060

28.728.470

28.405.373

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

20.342

21.097

17.657

Total adjustment accounts

20.342

21.097

17.657

TOTAL LIABILITIES

33.228.664

35.896.198

36.364.207

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

3.631.113

Risk accounts

3.265.768

2.279.859

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

30.637.175

34.137.564

33.466.170

. Changes in work in progress

852.857

106.486

2.642.630

. Changes in semi-manufact. products

. Capitalization of internal work

99.833

. Other income and revenues

1.313.557

633.384

857.453

. . Contributions for operating expenses

. . Different income and revenues

1.313.557

633.384

857.453

Total value of production

32.903.422

34.877.434

36.966.253

PRODUCTION COSTS

. Raw material,other materials and consum.

14.078.899

15.145.945

18.677.541

. Services received

. Leases and rentals

8.082.780

9.174.742

9.843.925

. Payroll and related costs

7.894.937

7.748.122

7.480.862

. . Wages and salaries

5.743.860

5.589.310

5.377.758

. . Social security contributions

1.752.429

1.753.591

1.696.311

. . Employee termination indemnities

398.648

405.221

406.793

. . Pension and similar

. . Other costs

. Amortization and depreciation

1.944.324

1.933.808

1.899.700

. . Amortization of intangible fixed assets

1.798.527

1.765.988

1.733.674

. . Amortization of tangible fixed assets

145.797

137.394

132.807

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

30.426

33.219

. Changes in raw materials

12.262

-72.106

-183.941

. Provisions to risk reserves

118.770

. Other provisions

582.727

409.101

29.212

. Other operating costs

268.285

315.438

475.500

Total production costs

32.982.984

34.655.050

38.222.799

Diff. between value and cost of product.

-79.562

222.384

-1.256.546

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

5.381

20

1

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

. . Financ.income from secur. t.f.assets

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

5.381

20

1

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

5.381

20

1

. Interest and other financial expense

-698.063

-652.063

-570.208

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

-698.063

-651.170

-583.617

. . Towards other companies

652.063

570.208

Total financial income and expense

-692.682

-652.043

-570.207

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

216.376

. . Of equity investments

216.376

. . Of financ.fixed assets not repres.E.I.

. . Of securities incl.among current assets

. Devaluation

-46.481

-198.216

-76.000

. . Of equity investments

-46.481

-198.216

-76.000

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

-46.481

-198.216

140.376

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

228.725

222.560

291.920

. . Gains on disposals

690

75

. . Other extraordinary income

228.035

222.485

291.920

. Extraordinary expense

-464.834

-50.429

-112.067

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-464.834

-50.429

-112.067

Total extraordinary income and expense

-236.109

172.131

179.853

Results before income taxes

-1.054.834

-455.744

-1.506.524

. Taxes on current income

451.992

578.748

361.694

. . current taxes

428.465

513.314

396.621

. . differed taxes(anticip.)

23.527

65.434

-34.927

. Net income for the period

-1.506.826

-1.034.492

-1.868.218

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

-1.506.826

-1.034.492

-1.868.218

 

RATIOS

Value Type

as at 31/10/2014

as at 31/10/2013

as at 31/10/2012

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,43

0,44

0,49

0,18

Elasticity Ratio

Units

0,57

0,56

0,51

0,79

Availability of stock

Units

0,38

0,33

0,32

0,21

Total Liquidity Ratio

Units

0,19

0,23

0,19

0,52

Quick Ratio

Units

0,00

0,00

0,00

0,03

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

5,40

4,05

3,31

3,01

Self Financing Ratio

Units

0,11

0,14

0,17

0,19

Capital protection Ratio

Units

0,70

0,70

0,88

0,66

Liabilities consolidation quotient

Units

0,47

0,44

0,46

0,16

Financing

Units

7,67

5,63

4,63

3,56

Permanent Indebtedness Ratio

Units

0,39

0,40

0,43

0,34

M/L term Debts Ratio

Units

0,28

0,26

0,26

0,10

Net Financial Indebtedness Ratio

Units

2,26

1,82

1,56

0,69

CORRELATION

Fixed assets ratio

Units

0,89

0,90

0,87

1,65

Current ratio

Units

0,97

0,97

0,92

1,18

Acid Test Ratio-Liquidity Ratio

Units

0,32

0,40

0,34

0,86

Structure's primary quotient

Units

0,25

0,32

0,35

1,02

Treasury's primary quotient

Units

0,00

0,00

0,00

0,06

Rate of indebtedness ( Leverage )

%

922,98

702,89

592,11

509,92

Current Capital ( net )

Value

-639.700

-679.112

-1.660.820

330.495

RETURN

Return on Sales

%

1,43

2,63

0,09

3,79

Return on Equity - Net- ( R.O.E. )

%

-41,85

-20,26

-30,42

6,70

Return on Equity - Gross - ( R.O.E. )

%

-29,30

-8,92

-24,53

18,82

Return on Investment ( R.O.I. )

%

-0,24

0,62

-3,46

4,89

Return/ Sales

%

-0,26

0,65

-3,75

4,78

Extra Management revenues/charges incid.

%

n.c.

-465,18

n.c.

29,96

Cash Flow

Value

437.498

899.316

31.482

165.166

Operating Profit

Value

-79.562

222.384

-1.256.546

225.594

Gross Operating Margin

Value

2.566.259

2.565.293

672.366

376.080

MANAGEMENT

Credits to clients average term

Days

54,25

72,12

61,07

111,07

Debts to suppliers average term

Days

133,39

99,84

119,89

127,44

Average stock waiting period

Days

149,03

124,88

125,47

62,88

Rate of capital employed return ( Turnover )

Units

0,92

0,95

0,92

1,10

Rate of stock return

Units

2,42

2,88

2,87

5,58

Labour cost incidence

%

25,77

22,70

22,35

18,94

Net financial revenues/ charges incidence

%

-2,26

-1,91

-1,70

-1,15

Labour cost on purchasing expenses

%

23,94

22,36

19,57

18,99

Short-term financing charges

%

2,53

2,27

2,01

2,55

Capital on hand

%

108,46

105,15

108,66

90,89

Sales pro employee

Value

124.541

141.064

143.631

199.007

Labour cost pro employee

Value

32.093

32.017

32.106

34.820

 

 

Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

Market / Territory Data

 

Population living in the province

:

944.297

Population living in the region

:

4.151.369

Number of families in the region

:

1.748.359

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

425

- per non food products

:

2.063

- per energy consume

:

143



Sector Data

 

The values are calculated on a base of 1.964 significant companies.

The companies cash their credits on an average of 111 dd.

The average duration of suppliers debts is about 127 dd.

The sector's profitability is on an average of 3,79%.

The labour cost affects the turnover in the measure of 18,94%.

Goods are held in stock in a range of 63 dd.

The difference between the sales volume and the resources used to realize it is about 1,10.

The employees costs represent the 18,99% of the production costs.



Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered lowly risky.

In the region 18.860 protested subjects are found; in the province they count to 3.720.

The insolvency index for the region is 0,46, , while for the province it is 0,40.

Total Bankrupt companies in the province : 4.335.

Total Bankrupt companies in the region : 14.698.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.11

UK Pound

1

Rs.101.03

Euro

1

Rs.70.78

 

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.