MIRA INFORM REPORT

 

 

Report No. :

349979

Report Date :

24.11.2015

 

IDENTIFICATION DETAILS

 

Name :

AVL EMISSION TEST SYSTEMS GMBH

 

 

Registered Office :

Graf-Landsberg-Str. 1c D 41460 Neuss

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

02.11.1991

 

 

Legal Form :

Private limited company

 

 

Line of Business :

·         Manufacture of instruments and appliances for measuring, testing and navigation

·         Manufacture of electric and electronic equipment for motor vehicles

·         Wholesale trade in motor vehicle parts and accessories

  • Wholesale of other machinery, equipment and supplies

 

 

No. of Employee :

274

 

 

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 :

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)

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

 

AVL Emission Test Systems GmbH

 

Company Status:      active

Graf-Landsberg-Str. 1c

D 41460 Neuss

Telephone:02131/5124-0

Telefax:  02131/5124-111

Homepage: www.avl.com/ets

E-mail:   sales.emission@avl.com

 

 

CONCLUSION

 

 Business relations are permissible.

 

 

Company summery

 

 LEGAL FORM              Private limited company

 Date of foundation:      02.11.1990

 Shareholders'

 agreement:                   30.09.1991

 Registered on:             21.12.1999

 Commercial Register:   Local court 41460 Neuss

 under:                          HRB 9897

 

 Share capital:                          EUR          2,457,200.00

 

 Shareholder:

                      AVL List GmbH

                      Hans Listplatz 1

                      A 8020 Graz

                      Legal form: Other legal form

                      Share:             EUR          2,303,600.00

 Shareholder:

                      Konrad Hinterhofer

                      D 76437 Rastatt

                      born: 31.05.1961

                      Share:             EUR            153,600.00

 Manager:

                      Konrad Hinterhofer

                      D 76437 Rastatt

                      authorized to jointly represent the company

                      born: 31.05.1961

                      Profession: Businessman

                      Marital status: single

 Proxy:

                      Andreas Lothar Neff

                      D 51688 Wipperfürth

                      authorized to jointly represent the company

                      born: 16.08.1960

                      Profession: Businessman

 

 Further functions/participations of Konrad Hinterhofer (Manager)

 Shareholder:

                      PEUS-Testing GmbH

                      Max-Roth-Str. 1

                      D 76571 Gaggenau

                      Legal form: Private limited company

                      Share capital:     EUR             26,000.00

                      Share:             EUR              6,250.00

                      Registered

                      on:         29.06.2000

                      Reg. data:  68159 Mannheim, HRB 521998

 

 

COMPANY HISTORY

 

 02.11.1990 - 29.09.1991            hermann electronic Inh. Horst Hermann

                                                Siemensstr. 6

                                                D 90766 Fürth

                                                Sole proprietorship

 30.09.1991 - 20.09.1994            hermann electronic GmbH

                                                D 90556 Cadolzburg

                                                Private limited company

 21.09.1994 - 21.12.1999            Hermann Electronic GmbH

                                                Siemensstr. 6

                                                            D 90766 Fürth

                                                Private limited company

 21.12.1999 - 06.07.2004            Pierburg Instruments GmbH

                                                Alfred-Pierburg-Str. 1

                                                D 41460 Neuss

                                                Private limited company

 06.07.2004 - 30.12.2005            Pierburg Instruments GmbH

                                                Graf-Landsberg-Str. 1c

                                                D 41460 Neuss

                                                Private limited company

 

 

RESIGNED ACTING PERSONS AND SHAREHOLDERS

 

 10.08.2010 - 12.05.2015            President of the Board of Management

                                                Uwe Krummenöhler

                                                D 77833 Ottersweier

 

 

BUSINESS ACTIVITIES

 

 Main industrial sector

 2651    Manufacture of instruments and appliances for measuring,

 testing and navigation

29310   Manufacture of electric and electronic equipment for

 motor vehicles

45310   Wholesale trade in motor vehicle parts and accessories

4669    Wholesale of other machinery, equipment and supplies

 

 

BRANCHES AND FACTORIES

 

 Branch:

                      AVL Emission Test Systems GmbH

                      Max-Roth-Str. 1

                      D 76571 Gaggenau

                      TEL.: 07225/96360

                      Reg. entry: 17.08.2006

 

 

 FINANCIAL INFORMATION

 

 Payment experience:    Slow but correct

 

 Negative information:   We have no negative information at hand.

 

 Balance sheet year:      2014

 

REAL ESTATE

 Type of ownership:       Tenant

 Address                       Graf-Landsberg-Str. 1c

                                    D 41460 Neuss

 

 Type of ownership:       Tenant

 Address                       Max-Roth-Str. 1

                                    D 76571 Gaggenau

 

 Land register documents were not available.

 

 

BANKERS

 

 COMMERZBANK, 41403 NEUSS

 Sort. code: 30040000

 BIC: COBADEDDXXX

 HSBC TRINKAUS & BURKHARDT, 40002 DÜSSELDORF

 Sort. code: 30030880

 BIC: TUBDDEDDXXX

 

 

FINANCIAL FIGURES

 

 Turnover:            2013               EUR         79,605,890.00

                      2014               EUR         65,260,075.00

 Profit:              2013               EUR          2,988,677.00

                      2014               EUR         -2,710,912.00

 further business figures:

 Equipment:                              EUR          1,337,449.00

 Ac/ts receivable:                       EUR         16,012,067.00

 Liabilities:                            EUR         19,298,207.00

 Employees:                                                    274

 - thereof permanent staff:                                    273

 - Trainees:                                                     1

 

 

 BALANCE SHEETS

 

 Balance sheet ratios     01.01.2014 - 31.12.2014

 Equity ratio [%]:                                   56.30

 Liquidity ratio:                                      1.98

 Return on total capital [%]:                    -6.73

 

 Balance sheet ratios     01.01.2013 - 31.12.2013

 Equity ratio [%]:                                   59.69

 Liquidity ratio:                                      1.90

 Return on total capital [%]:                    7.56

 

 Balance sheet ratios     01.01.2012 - 31.12.2012

 Equity ratio [%]:                                   62.09

 Liquidity ratio:                                      2.65

 Return on total capital [%]:                    5.69

 

 Balance sheet ratios     01.01.2011 - 31.12.2011

 Equity ratio [%]:                                   23.15

 Liquidity ratio:                                      0.53

 Return on total capital [%]:                    3.27

 

 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:      01.01.2014 - 31.12.2014

 

 ASSETS                                  EUR         40,448,970.27

  Fixed assets                           EUR         13,063,766.90

   Intangible assets                     EUR         10,192,083.92

    Internally generated industrial

    property rights and similar rights

    and assets                           EUR            313,478.16

    Concessions, licences, rights        EUR          6,072,999.84

    Goodwill                             EUR            689,204.00

    Capitalised development costs        EUR          3,116,401.92

   Tangible assets                       EUR          2,867,923.00

    Land / similar rights                EUR          1,480,757.00

    Plant / machinery                    EUR             49,717.00

    Other tangible assets / fixtures and

    fittings                             EUR          1,337,449.00

   Financial assets                      EUR              3,759.98

    Shares in participations /

    subsidiaries and the like            EUR              3,759.98

     Shares in investee companies        EUR              3,759.98

  Current assets                         EUR         27,333,736.73

   Stocks                                EUR         10,966,635.97

    Raw materials, consumables and

    supplies                             EUR          2,873,464.75

    Finished goods / work in progress    EUR         20,363,699.12

    Minus received advance payments for

    orders / installments for stocks     EUR        -12,270,527.90

   Accounts receivable                   EUR         16,012,066.64

    Trade debtors                        EUR          4,173,676.95

    Amounts due from related companies   EUR         11,401,036.77

    Other debtors and assets             EUR            437,352.92

   Liquid means                          EUR            355,034.12

  Remaining other assets                 EUR             51,466.64

   Accruals (assets)                     EUR             51,466.64

 

 LIABILITIES                             EUR         40,448,970.27

  Shareholders' equity                   EUR         12,235,069.69

   Capital                               EUR          2,457,200.00

    Subscribed capital (share capital)   EUR          2,457,200.00

   Reserves                              EUR         46,901,989.22

    Capital reserves                     EUR         46,901,989.22

   Balance sheet profit/loss (+/-)       EUR        -37,124,119.53

    Profit / loss brought forward        EUR        -34,413,207.65

    Annual surplus / annual deficit      EUR         -2,710,911.88

  Provisions                             EUR          8,915,693.82

   Pension provisions and comparable

   provisions                            EUR          3,556,683.00

   Other / unspecified provisions        EUR          5,359,010.82

  Liabilities                            EUR         19,298,206.76

   Other liabilities                     EUR         19,298,206.76

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          6,502,688.55

    Liabilities due to shareholders      EUR         10,840,566.68

    Liabililties due to related companiesEUR          1,946,063.72

    Unspecified other liabilities        EUR              8,887.81

     thereof liabilities from tax /

     financial authorities               EUR                  0.00

     thereof liabilities from social

     security                            EUR              7,353.24

 

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

 Code (HGB)

  Sales                                  EUR         65,260,074.56

  Inventory change + own costs (+/-)     EUR          1,951,114.75

   Inventory change (+/-)                EUR            658,767.27

   Capitalised own costs                 EUR          1,292,347.48

  Other operating income                 EUR          2,195,123.28

  Cost of materials                      EUR         31,483,213.23

   Raw materials and supplies, purchased

   goods                                 EUR         29,299,486.93

   Purchased services                    EUR          2,183,726.30

  Gross result (+/-)                     EUR         37,923,099.36

  Staff expenses                         EUR         20,847,048.72

   Wages and salaries                    EUR         17,500,078.53

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          3,346,970.19

  Total depreciation                     EUR          4,607,009.82

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR          4,607,009.82

  Other operating expenses               EUR         14,533,284.08

  Operating result from continuing

  operations                             EUR         -2,064,243.26

  Interest result (+/-)                  EUR           -527,817.02

   Interest and similar income           EUR              2,943.15

   Interest and similar expenses         EUR            530,760.17

    thereof paid to related companies    EUR            336,554.80

  Other financial result                 EUR             -3,888.00

   Depreciation on financial assets and

   marketable securities                 EUR              3,888.00

  Financial result (+/-)                 EUR           -531,705.02

  Result from ordinary operations (+/-)  EUR         -2,595,948.28

  Extraordinary expenses                 EUR             34,540.00

  Extraordinary result (+/-)             EUR            -34,540.00

  Income tax / refund of income tax (+/-)EUR            -10,745.91

  Other taxes / refund of taxes          EUR            -69,677.69

  Tax (+/-)                              EUR            -80,423.60

  Annual surplus / annual deficit        EUR         -2,710,911.88

 

 Type of balance

 sheet:               Company balance sheet

 Origin of the present

 balance sheet:       electronic German Federal Gazette

 

 Financial year:      01.01.2013 - 31.12.2013

 

 ASSETS                                  EUR         41,070,499.16

  Fixed assets                           EUR         13,721,320.98

   Intangible assets                     EUR         10,817,392.00

    Concessions, licences, rights        EUR          9,743,475.00

    Goodwill                             EUR          1,073,917.00

   Tangible assets                       EUR          2,900,169.00

    Land / similar rights                EUR          1,623,412.00

    Plant / machinery                    EUR             47,507.00

    Other tangible assets / fixtures and

    fittings                             EUR          1,229,250.00

   Financial assets                      EUR              3,759.98

    Shares in participations /

    subsidiaries and the like            EUR              3,759.98

     Shares in investee companies        EUR              3,759.98

  Current assets                         EUR         27,297,711.54

   Stocks                                EUR         12,643,205.03

    Raw materials, consumables and

    supplies                             EUR          2,824,745.42

    Finished goods / work in progress    EUR         19,704,931.85

    Minus received advance payments for

    orders / installments for stocks     EUR         -9,886,472.24

   Accounts receivable                   EUR         14,065,629.25

    Trade debtors                        EUR          3,927,235.72

    Amounts due from related companies   EUR         10,066,812.40

    Other debtors and assets             EUR             71,581.13

   Liquid means                          EUR            588,877.26

  Remaining other assets                 EUR             51,466.64

   Accruals (assets)                     EUR             51,466.64

 

 LIABILITIES                             EUR         41,070,499.16

  Shareholders' equity                   EUR         14,945,981.57

   Capital                               EUR          2,457,200.00

    Subscribed capital (share capital)   EUR          2,457,200.00

   Reserves                              EUR         46,901,989.22

    Capital reserves                     EUR         46,901,989.22

   Balance sheet profit/loss (+/-)       EUR        -34,413,207.65

    Profit / loss brought forward        EUR        -37,401,884.75

    Annual surplus / annual deficit      EUR          2,988,677.10

  Provisions                             EUR          8,136,006.51

   Pension provisions and comparable

   provisions                            EUR          3,358,853.00

   Other / unspecified provisions        EUR          4,777,153.51

  Liabilities                            EUR         17,988,511.08

   Other liabilities                     EUR         17,988,511.08

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          6,242,136.09

    Liabilities due to shareholders      EUR         10,000,000.00

    Liabililties due to related companiesEUR            867,119.87

    Unspecified other liabilities        EUR            879,255.12

     thereof liabilities from tax /

     financial authorities               EUR            867,567.27

     thereof liabilities from social

     security                            EUR              8,591.71

 

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

 Code (HGB)

  Sales                                  EUR         79,605,889.85

  Inventory change + own costs (+/-)     EUR         -3,258,468.51

   Inventory change (+/-)                EUR         -3,292,823.01

   Capitalised own costs                 EUR             34,354.50

  Other operating income                 EUR          1,799,121.52

  Cost of materials                      EUR         34,379,666.06

   Raw materials and supplies, purchased

   goods                                 EUR         31,738,368.24

   Purchased services                    EUR          2,641,297.82

  Gross result (+/-)                     EUR         43,766,876.80

  Staff expenses                         EUR         20,415,312.56

   Wages and salaries                    EUR         16,935,748.59

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR          3,479,563.97

  Total depreciation                     EUR          4,651,910.02

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR          4,651,910.02

  Other operating expenses               EUR         14,673,990.38

  Operating result from continuing

  operations                             EUR          4,025,663.84

  Interest result (+/-)                  EUR           -577,985.12

   Interest and similar income           EUR              3,463.03

   Interest and similar expenses         EUR            581,448.15

    thereof paid to related companies    EUR            404,290.48

  Other financial result                 EUR             -7,107.75

   Depreciation on financial assets and

   marketable securities                 EUR              7,107.75

  Financial result (+/-)                 EUR           -585,092.87

  Result from ordinary operations (+/-)  EUR          3,440,570.97

  Extraordinary expenses                 EUR             34,540.00

  Extraordinary result (+/-)             EUR            -34,540.00

  Income tax / refund of income tax (+/-)EUR           -292,826.31

  Other taxes / refund of taxes          EUR           -124,527.56

  Tax (+/-)                              EUR           -417,353.87

  Annual surplus / annual deficit        EUR          2,988,677.10

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.35

UK Pound

1

Rs.100.66

Euro

1

Rs.70.47

 

INFORMATION DETAILS

 

Analysis Done by :

HEE

 

 

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.