MIRA INFORM REPORT

 

 

Report No. :

349823

Report Date :

25.11.2015

 

IDENTIFICATION DETAILS

 

Name :

G&J GOLDSMITHS & JEWELLERY PTE LTD

 

 

Registered Office :

2, Buffalo Road, 219780

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

04.04.1991

 

 

Com. Reg. No.:

199101510-H

 

 

Legal Form :

Exempt Private

 

 

Line of Business :

Subject is engaged in the trading in jewellery.

 

 

No. of Employees :

Not Available

 

 

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)

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.

:

199101510-H

COMPANY NAME

:

G&J GOLDSMITHS & JEWELLERY PTE LTD

FORMER NAME

:

N/A

INCORPORATION DATE

:

04/04/1991

 

 

 

 

 

 

COMPANY STATUS

:

EXIST

LEGAL FORM

:

EXEMPT PRIVATE

LISTED STATUS

:

NO

 

 

 

 

 

 

REGISTERED ADDRESS

:

2, BUFFALO ROAD, 219780, SINGAPORE.

BUSINESS ADDRESS

:

4A, BUFFALO ROAD, 219781, SINGAPORE.

TEL.NO.

:

65-62923909

FAX.NO.

:

N/A

EMAIL

:

GJGOLDSMITH@SINGNET.COM.SG

WEB SITE

:

GJGOLDSMITHS.COM/

CONTACT PERSON

:

CHIA SIAN KHEAN ( MANAGING DIRECTOR )

 

 

 

 

 

 

PRINCIPAL ACTIVITY

:

TRADING IN JEWELLERY

 

 

 

ISSUED AND PAID UP CAPITAL

:

2,000,000.00 ORDINARY SHARE, OF A VALUE OF SGD 2,000,000.00 

 

 

 

SALES

:

SGD 145,309,693 [2014]

NET WORTH

:

SGD 5,353,012 [2014]

 

 

 

STAFF STRENGTH

:

N/A

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STRONG

PAYMENT

:

SLOW BUT CORRECT

MANAGEMENT CAPABILITY

:

AVERAGE

 

 

 

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MATURE

 

HISTORY / BACKGROUND

 

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

 

The Subject is principally engaged in the (as a / as an) trading in jewellery.

 

Share Capital History

Date

Issue & Paid Up Capital

13/11/2015

SGD 2,000,000.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

CHIA SIAN KHEAN +

27, HUME AVENUE, 08-04, 598731, SINGAPORE.

S1442277C

600,000.00

30.00

THAM PHEK SANG

24, BALAM ROAD , 05-118, 370024, MALAYSIA.

S7161658D

510,000.00

25.50

LAM LOY CHONG +

95, SERANGOON ROAD, 218000, SINGAPORE.

S0190293H

370,000.00

18.50

LAM KHOON YOU @ LAU KHOON YOU +

112, BEDOK RESERVOIR ROAD, 04-268, 470112, SINGAPORE.

S0728050E

160,000.00

8.00

CHONG MEI SANG +

1, HUME AVENUE, 02-08, 598718, SINGAPORE.

S2636024B

140,000.00

7.00

TEO POH CHU

186, PUNGGOL CENTRAL, 15-255, 820186, SINGAPORE.

S0203828E

40,000.00

2.00

VONG SIEW LEE

232A, SERANGOON AVENUE 2, 14-127, 551232, SINGAPORE.

S1520897Z

40,000.00

2.00

LOO BEE KOON

421, CHOA CHU KANG AVENUE 4, 07-222, 680421, MALAYSIA.

S7867671Z

30,000.00

1.50

LAM FOOK CHONG

34, CHAI CHEE AVENUE, 19-250, 461034, SINGAPORE.

S1557584J

25,000.00

1.25

ALAN LAM SEN CHONG

44, SPRINGLEAF GARDEN, 788204, SINGAPORE.

S1411692C

25,000.00

1.25

LEE TIEW NGIN MDM

10, TAI KENG GARDENS, 535292, SINGAPORE.

S0780337J

20,000.00

1.00

CHONG KWEK WU

115, BEDOK NORTH ROAD, 10-319, 460115, SINGAPORE.

S0056753A

20,000.00

1.00

CHERYL LAM JING WEN

10, TAI KENG GARDENS, 535292, SINGAPORE.

S7115863B

10,000.00

0.50

MS. LAM SIEW LIN

6, BISHAN STREET 25, 13-12, CLOVER BY THE PARK, 573975, SINGAPORE.

S1710236B

10,000.00

0.50

 

 

 

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

------

 

 

 

2,000,000.00

100.00

 

 

 

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

=====

 

+ Also Director

 





DIRECTORS



DIRECTOR 1

 

Name Of Subject

:

CHONG MEI SANG

Address

:

1, HUME AVENUE, 02-08, 598718, SINGAPORE.

IC / PP No

:

S2636024B

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

07/05/1991

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 2

 

Name Of Subject

:

LAM KHOON YOU @ LAU KHOON YOU

Address

:

112, BEDOK RESERVOIR ROAD, 04-268, 470112, SINGAPORE.

IC / PP No

:

S0728050E

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

14/10/1993

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 3

 

Name Of Subject

:

LAM LOY CHONG

Address

:

95, SERANGOON ROAD, 218000, SINGAPORE.

IC / PP No

:

S0190293H

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

07/05/1991

 

 

 

 

 

 

 

 

 

 

 

 

 

DIRECTOR 4

 

Name Of Subject

:

CHIA SIAN KHEAN

Address

:

27, HUME AVENUE, 08-04, 598731, SINGAPORE.

IC / PP No

:

S1442277C

 

 

 

 

 

 

 

 

 

Nationality

:

SINGAPOREAN

Date of Appointment

:

04/04/1991

 

 

 

 

 

 

 

 

 

 

 

 

 

MANAGEMENT

 

 

 

1)

Name of Subject

:

CHIA SIAN KHEAN

 

Position

:

MANAGING DIRECTOR

 

 

 

 

 

AUDITOR

 

Auditor

:

MHC PARTNERSHIP LLP

Auditor' Address

:

N/A

 

 

 

 

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

CHIA SIAN KHEAN

 

IC / PP No

:

S1442277C

 

 

 

 

 

Address

:

27, HUME AVENUE, 08-04, 598731, SINGAPORE.

 

 

 

 

 

 

 

 

 

 

 

 

 

BANKING


No Banker found in our databank. 

ENCUMBRANCE (S)


No encumbrance was found in our databank at the time of investigation. 

 

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 supplier. 

 

CLIENTELE

 

Local

:

YES

 

 

 

Overseas

:

YES

 

 

 

Credit Term

:

N/A

 

 

 

 

 

 

Payment Mode

:

N/A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATIONS

 

Goods Traded

:

JEWELLERY

 

 

 

 

 

Branch

:

NO

 

 

Other Information:


The Subject is principally engaged in the (as a / as an) trading in jewellery. 

The Subject is wholesaling of gold jewellery.

The Subject main products are gold chains and gold bracelets. 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6562923909

Current Telephone Number

:

65-62923909

Match

:

YES

 

 

 

Address Provided by Client

:

4A, BUFFALO ROAD, BUFFALO RD, SINGAPORE 219781

Current Address

:

4A, BUFFALO ROAD, 219781, SINGAPORE.

Match

:

NO

 

 

 

 

Other Investigations


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

She refused to disclose its fax number, number of employees and banker.

The correct address is as per the report.

FINANCIAL ANALYSIS

 

Profitability

 

 

 

 

 

 

Turnover

:

Erratic

[

2010 - 2014

]

 

Profit/(Loss) Before Tax

:

Decreased

[

2010 - 2014

]

 

Return on Shareholder Funds

:

Acceptable

[

15.77%

]

 

Return on Net Assets

:

Acceptable

[

17.56%

]

 

 

 

 

 

 

 

 

The fluctuating turnover reflects the fierce competition among the existing and new market players.The Subject's profit fell sharply because of the high operating costs incurred. The Subject's management had generated acceptable return for its shareholders using its assets.

 

 

 

 

 

 

 

Liquidity

 

 

 

 

 

 

Current Ratio

:

Favourable

[

1.68 Times

]

 

 

 

 

 

 

 

 

The Subject was in good liquidity position with its current  liabilities  well covered by its current assets. With its net current assets, the Subject should be able to repay its short term obligations.

 

 

 

 

 

 

 

Solvency

 

 

 

 

 

 

Liability Ratio

:

Unfavourable

[

1.47 Times

]

 

 

 

 

 

 

 

 

The Subject has high liabilities ratio and it may face financial difficulties if no additional capital is injected.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall Assessment :

 

 

 

 

 

 

The Subject recorded lower profits as its turnover showed a erratic trend. The Subject's management was unable to control its costs efficiently as its profit showed a downward trend. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. The Subject's liabilities level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

 

 

 

 

 

 

 

Overall financial condition of the Subject : STRONG

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

Major Economic Indicators :

2010

2011

2012

2013

2014

 

 

 

 

 

 

Population (Million)

5.08

5.18

5.31

5.40

5.47

Gross Domestic Products ( % )

14.5

4.9

1.3

3.7

(3.5)

Consumer Price Index

2.8

5.2

4.6

2.4

2.4

Total Imports (Million)

423,221.8

459,655.1

474,554.0

466,762.0

463,779.1

Total Exports (Million)

478,840.7

514,741.2

510,329.0

513,391.0

518,922.7

 

 

 

 

 

 

Unemployment Rate (%)

2.2

2.1

2.0

1.9

1.9

Tourist Arrival (Million)

11.64

13.17

14.49

15.46

15.01

Hotel Occupancy Rate (%)

85.6

86.5

86.4

86.3

85.5

Cellular Phone Subscriber (Million)

1.43

1.50

1.52

1.97

1.98

 

 

 

 

 

 

Registration of New Companies (No.)

29,798

32,317

31,892

37,288

41,589

Registration of New Companies (%)

12.8

8.5

(1.3)

9.8

11.5

Liquidation of Companies (No.)

15,126

19,005

17,218

17,369

18,767

Liquidation of Companies (%)

(32.5)

25.6

9.4

(5.3)

8.0

 

 

 

 

 

 

Registration of New Businesses (No.)

23,978

23,494

24,788

22,893

35,773

Registration of New Businesses (%)

(10.78)

2.02

5.51

1.70

56.30

Liquidation of Businesses (No.)

24,211

23,005

22,489

22,598

22,098

Liquidation of Businesses (%)

2.8

(5)

(2.2)

0.5

(2.2)

 

 

 

 

 

 

Bankruptcy Orders (No.)

1,537

1,527

1,748

1,992

1,757

Bankruptcy Orders (%)

(25.3)

(0.7)

14.5

14.0

(11.8)

Bankruptcy Discharges (No.)

2,252

1,391

1,881

2,584

3,546

Bankruptcy Discharges (%)

(26.3)

(38.2)

35.2

37.4

37.2

 

 

 

 

 

 

INDUSTRIES ( % of Growth ) :

 

 

 

 

 

Agriculture

 

 

 

 

 

Production of Principal Crops

(0.48)

4.25

3.64

-

 

Fish Supply & Wholesale

(10.5)

12.10

(0.5)

-

2.80

 

 

 

 

 

 

Manufacturing *

92.8

100.0

100.3

102.0

 

Food, Beverages & Tobacco

96.4

100.0

103.5

103.5

105.0

Textiles

122.1

100.0

104.0

87.1

74.9

Wearing Apparel

123.3

100.0

92.1

77.8

49.5

Leather Products & Footwear

81.8

100.0

98.6

109.8

95.9

Wood & Wood Products

104.0

100.0

95.5

107.4

112.0

Paper & Paper Products

106.1

100.0

97.4

103.2

103.4

Printing & Media

103.5

100.0

93.0

86.1

80.3

Crude Oil Refineries

95.6

100.0

99.4

93.5

85.6

Chemical & Chemical Products

97.6

100.0

100.5

104.1

114.0

Pharmaceutical Products

75.3

100.0

109.7

107.2

115.7

Rubber & Plastic Products

112.3

100.0

96.5

92.9

92.8

Non-metallic Mineral

92.5

100.0

98.2

97.6

82.2

Basic Metals

102.2

100.0

90.6

76.5

98.3

Fabricated Metal Products

103.6

100.0

104.3

105.1

105.1

Machinery & Equipment

78.5

100.0

112.9

114.5

124.0

Electrical Machinery

124.1

100.0

99.3

108.5

121.3

Electronic Components

113.6

100.0

90.6

94.3

95.0

Transport Equipment

94.0

100.0

106.3

107.5

103.2

 

 

 

 

 

 

Construction

14.20

20.50

28.70

-

22.00

Real Estate

21.3

25.4

31.9

-

145.1

 

 

 

 

 

 

Services

 

 

 

 

 

Electricity, Gas & Water

4.00

7.00

6.30

-

 

Transport, Storage & Communication

12.80

7.40

5.30

-

14.20

Finance & Insurance

(0.4)

8.90

0.50

-

6.00

Government Services

9.70

6.90

6.00

-

 

Education Services

(0.9)

(1.4)

0.30

-

5.98

 

 

 

 

 

 

* Based on Index of Industrial Production (2011 = 100)

 

 

 

 

 



INDUSTRY ANALYSIS

 

INDUSTRY :

MANUFACTURING

 

 

 

In the third quarter of 2014, manufacturing output has increased by 1.9%, extending the 1.5% growth in the previous quarter. Growth was largely driven by the biomedical manufacturing and chemicals clusters. Besides, for the whole 2013, the manufacturing sector grew by 1.7%, an uptick from the 0.3% growth recorded in the previous year. All clusters recorded an expansion in 2013, except the biomedical manufacturing cluster.

 

The chemicals cluster grew by 5.2% in the third quarter of 2014. Growth was led by the petrochemicals and specialty chemicals segments, which expanded by 8.9% and 7.1% respectively. By contrast, the petroleum segment contracted by 4.2% in the third quarter of 2014 due to plant maintenance shutdowns. For the year of 2013, the chemicals cluster grew only by 0.7%.

 

Besides, output of the biomedical manufacturing cluster expanded by 9.0% in the third quarter of 2014. The medical technology segment posted robust growth of 23% due to higher production of medical instruments and supplies, while the output of the pharmaceuticals segment rose by 6.2%. However, in the whole of 2013, the biomedical manufacturing cluster recorded only a flat growth.

 

In the third quarter of 2014, the transport engineering cluster contracted by 2.0%, dragged down by the aerospace segment. Output in the aerospace segment plunged by 18% on the back of fewer repair jobs from commercial airlines. This was mitigated by the 4.1% growth in the marine & offshore engineering segment, which was supported by higher contributions from rig building projects. Nonetheless, for the whole of 2013, the transport engineering cluster grew by 5.2%.

 

Moreover, output of the precision engineering cluster increased by 1.3% in the third quarter of 2014. The machinery & systems segment grew by 6.2%, supported by higher demand for semiconductor-related equipment and mechanical engineering work. This was partly offset by the decline in the output of the precision modules & components segment. Conversely, in the full year of 2013, the precision engineering cluster's output declined by 5.6%.

 

Furthermore, in the third quarter of 2014, output of the general manufacturing industries declined by 3.0%. The 2.1% growth in the food, beverages & tobacco segment was more than offset by declines in the other two segments. In particular, the miscellaneous industries segment contracted by 4.7% on the back of lower output in construction-related products, such as concrete & cement products and steel structural components. For the full year of 2013, the general manufacturing cluster grew by 2.8%.

 

Besides, in the third quarter of 2014, the electronics cluster expanded by 0.9%, reversing the 5.0% contraction in the previous quarter. Growth was supported by an expansion in the computer peripherals (6.3%) and data storage (2.6%) segments. Moreover, for the year 2013, the electronics cluster expanded by 3.5%.

 

 

OVERALL INDUSTRY OUTLOOK : MATURE



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 1991, the Subject is an Exempt Private company, focusing on trading in jewellery. 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. A paid up capital of SGD 2,000,000 allows the Subject to expand its business more comfortably. We considered that the Subject's business position in the market is much dependent on the efforts of its directors. 

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. 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. 

The Subject's business performance showed a reverse trend as both its turnover and pre-tax profit have decreased compared to the previous year. Return on shareholders' funds of the Subject was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. The Subject has high liabilities ratio and it may face financial difficulties if no additional capital is injected. Given a positive net worth standing at SGD 5,353,012, the Subject should be able to maintain its business in the near terms. 

The industry has reached its optimum level and is generally stable. It is saturated and very competitive. Thus, the Subject's growth prospect is very much depends on its capacity in sustaining its performance in the market. 

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.

G&J GOLDSMITHS & JEWELLERY PTE LTD

 

Financial Year End

2014-12-31

2013-12-31

2012-12-31

2011-12-31

2010-12-31

Months

12

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

SUMMARY

SUMMARY

SUMMARY

SUMMARY

SUMMARY

Currency

SGD

SGD

SGD

SGD

SGD

 

 

 

 

 

 

TURNOVER

145,309,693

168,921,008

99,612,031

101,673,418

79,334,067

 

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

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

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

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

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

Total Turnover

145,309,693

168,921,008

99,612,031

101,673,418

79,334,067

 

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

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

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

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

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

 

 

 

 

 

 

PROFIT/(LOSS) FROM OPERATIONS

954,068

1,453,045

757,664

793,974

1,109,563

 

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

954,068

1,453,045

757,664

793,974

1,109,563

Taxation

(110,000)

(150,000)

(77,000)

(117,000)

(170,000)

 

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

844,068

1,303,045

680,664

676,974

939,563

 

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

 

 

 

 

 

As previously reported

5,508,944

4,405,899

3,925,235

3,448,261

2,508,698

 

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

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

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

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

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

As restated

5,508,944

4,405,899

3,925,235

3,448,261

2,508,698

 

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

6,353,012

5,708,944

4,605,899

4,125,235

3,448,261

DIVIDENDS - Ordinary (paid & proposed)

(3,000,000)

(200,000)

(200,000)

(200,000)

-

 

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

3,353,012

5,508,944

4,405,899

3,925,235

3,448,261

 

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

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

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

BALANCE SHEET

 

G&J GOLDSMITHS & JEWELLERY PTE LTD

 

ASSETS EMPLOYED:

 

 

 

 

 

FIXED ASSETS

140,586

167,819

30,625

340,592

361,538

 

 

 

 

 

 

 

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

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

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

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

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

TOTAL LONG TERM ASSETS

140,586

167,819

30,625

340,592

361,538

 

 

 

 

 

 

TOTAL CURRENT ASSETS

13,065,072

13,201,302

10,296,487

9,804,212

9,674,906

 

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

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

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

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

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

TOTAL ASSET

13,205,658

13,369,121

10,327,112

10,144,804

10,036,444

 

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

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

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

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

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

 

 

 

 

 

 

TOTAL CURRENT LIABILITIES

7,773,819

5,763,832

3,921,213

4,219,569

4,575,946

 

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

5,291,253

7,437,470

6,375,274

5,584,643

5,098,960

 

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

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

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

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

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

TOTAL NET ASSETS

5,431,839

7,605,289

6,405,899

5,925,235

5,460,498

 

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

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

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

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

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

 

 

 

 

 

 

SHARE CAPITAL

 

 

 

 

 

Ordinary share capital

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

 

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

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

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

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

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

TOTAL SHARE CAPITAL

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

 

 

 

 

 

 

Retained profit/(loss) carried forward

3,353,012

5,508,944

4,405,899

3,925,235

3,448,261

 

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

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

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

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

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

TOTAL RESERVES

3,353,012

5,508,944

4,405,899

3,925,235

3,448,261

 

 

 

 

 

 

 

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

5,353,012

7,508,944

6,405,899

5,925,235

5,448,261

 

 

 

 

 

 

TOTAL LONG TERM LIABILITIES

78,827

96,345

-

-

12,237

 

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

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

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

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

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

 

5,431,839

7,605,289

6,405,899

5,925,235

5,460,498

 

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

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

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

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

FINANCIAL RATIO

 

G&J GOLDSMITHS & JEWELLERY PTE LTD

 

TYPES OF FUNDS

 

 

 

 

 

Net Liquid Assets

5,291,253

7,437,470

6,375,274

5,584,643

5,098,960

Net Current Assets/(Liabilities)

5,291,253

7,437,470

6,375,274

5,584,643

5,098,960

Net Tangible Assets

5,431,839

7,605,289

6,405,899

5,925,235

5,460,498

Net Monetary Assets

5,212,426

7,341,125

6,375,274

5,584,643

5,086,723

 

 

 

 

 

 

BALANCE SHEET ITEMS

 

 

 

 

 

Total Liabilities

7,852,646

5,860,177

3,921,213

4,219,569

4,588,183

Total Assets

13,205,658

13,369,121

10,327,112

10,144,804

10,036,444

Net Assets

5,431,839

7,605,289

6,405,899

5,925,235

5,460,498

Net Assets Backing

5,353,012

7,508,944

6,405,899

5,925,235

5,448,261

Shareholders' Funds

5,353,012

7,508,944

6,405,899

5,925,235

5,448,261

Total Share Capital

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

Total Reserves

3,353,012

5,508,944

4,405,899

3,925,235

3,448,261

 

 

 

 

 

 

LIQUIDITY (Times)

 

 

 

 

 

Current Ratio

1.68

2.29

2.63

2.32

2.11

 

 

 

 

 

 

SOLVENCY RATIOS (Times)

 

 

 

 

 

Liabilities Ratio

1.47

0.78

0.61

0.71

0.84

Assets Backing Ratio

2.72

3.80

3.20

2.96

2.73

 

 

 

 

 

 

PERFORMANCE RATIO (%)

 

 

 

 

 

Operating Profit Margin

0.66

0.86

0.76

0.78

1.40

Net Profit Margin

0.58

0.77

0.68

0.67

1.18

Return On Net Assets

17.56

19.11

11.83

13.40

20.32

Return On Capital Employed

17.56

19.11

11.83

13.40

20.32

Return On Shareholders' Funds/Equity

15.77

17.35

10.63

11.43

17.25

Dividend Pay Out Ratio (Times)

3.55

0.15

0.29

0.30

-

 

 

 

 

 

 




 

 

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.38

UK Pound

1

Rs.100.45

Euro

1

Rs.70.55

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

TPT

 

               

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.