MIRA INFORM REPORT

 

 

Report No. :

351143

Report Date :

26.11.2015

 

IDENTIFICATION DETAILS

 

Name :

RUCHI AGRITRADING PTE. LTD.

 

 

Registered Office :

22, North Canal Road, 01-00, 048834

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2015

 

 

Date of Incorporation :

30.12.2011

 

 

Com. Reg. No.:

201136570-C

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is engaged in agro commodity trading and investment holding.

 

 

No. of Employee :

15

 

 

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.

:

201136570-C

COMPANY NAME

:

RUCHI AGRITRADING PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

30/12/2011

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

22, NORTH CANAL ROAD, 01-00, 048834, SINGAPORE.

BUSINESS ADDRESS

:

22, NORTH CANAL ROAD, 01-00, 048834, SINGAPORE.

TEL.NO.

:

65-63366166

FAX.NO.

:

N/A

CONTACT PERSON

:

PANAGIOTIS PETROS CHRISTOS BAFITIS ( DIRECTOR )

PRINCIPAL ACTIVITY

:

AGRO COMMODITY TRADING AND INVESTMENT HOLDING

ISSUED AND PAID UP CAPITAL

:

2,000,100.00 ORDINARY SHARE, OF A VALUE OF USD 2,000,100.00 

SALES

:

USD 631,400,564 [2015]

NET WORTH

:

USD 6,899,632 [2015]

STAFF STRENGTH

:

15 [2015]

BANKER (S)

:

STANDARD CHARTERED BANK

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

AVERAGE

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) agro commodity trading and investment holding.

Share Capital History

\

Issue & Paid Up Capital

23/11/2015

USD 2,000,100.00

 

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

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

RUCHI INDUSTRIES PTE. LTD.

22, NORTH CANAL ROAD, 01-00

200923577N

2,000,100.00

100.00

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

------

2,000,100.00

100.00

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

=====

+ Also Director

 

 





DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

PANAGIOTIS PETROS CHRISTOS BAFITIS

Address

:

AVENIDA SETE DE SETEMBRO, 1682/2202, CAMPO GRANDE SALVADOR, BAHIA, 40080.004, BRAZIL.

IC / PP No

:

AI2809343

Nationality

:

GREEK

Date of Appointment

:

07/05/2012

 

DIRECTOR 2

 

Name Of Subject

:

ANKESH SHAHRA

Address

:

238, ORCHARD BOULEVARD, 24 - 08, ORCHARD RESIDENCES, 237973, SINGAPORE.

IC / PP No

:

G0753689K

Nationality

:

INDIAN

Date of Appointment

:

17/10/2012

 

DIRECTOR 3

 

Name Of Subject

:

RM MUTHAIAH

Address

:

207, CHOA CHU KANG CENTRAL, 02 - 08, 680207, SINGAPORE.

IC / PP No

:

S1835265F

Nationality

:

SINGAPOREAN

Date of Appointment

:

20/05/2014

 

MANAGEMENT

 

 

1)

Name of Subject

:

PANAGIOTIS PETROS CHRISTOS BAFITIS

Position

:

DIRECTOR

 

 

 

 

 

 

 

 

 

AUDITOR

 

Auditor

:

RAMA & CO

Auditor' Address

:

N/A

 

 

 

 

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

LEE LAI NAH

IC / PP No

:

S1607980D

Address

:

73, CAVENAGH ROAD, 02-376, CAVENAGH GARDENS, 229624, SINGAPORE.

 

 

 

 

 

 

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

STANDARD CHARTERED BANK

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201309464

11/07/2013

N/A

STANDARD CHARTERED BANK

-

Unsatisfied

C201309469

11/07/2013

N/A

STANDARD CHARTERED BANK

-

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 staff from the registered office refused to disclose the Subject's 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

[

]

Average 61-90 Days

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

AGRO COMMODITY

Services

:

INVESTMENT HOLDING

 

Total Number of Employees:

YEAR

2015


GROUP

N/A

COMPANY

15

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) agro commodity trading and investment holding. 

The Subject's line of business includes buying and/or marketing grain, dry beans, soybeans, and inedible beans. 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-63366166

Match

:

N/A

Address Provided by Client

:

22 NORTH CANOL ROAD SINGAPORE 048834

Current Address

:

22, NORTH CANAL ROAD, 01-00, 048834, SINGAPORE.

Match

:

NO

 

Other Investigations


We contacted one of the staff from the Subject's registered office and she only provided limited information.

She refused to disclose the fax number.

The address provided is incorrect.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

44.51%

]

Profit/(Loss) Before Tax

:

Increased

[

21.32%

]

Return on Shareholder Funds

:

Favourable

[

46.91%

]

Return on Net Assets

:

Favourable

[

87.75%

]

The increase in turnover could be due to the Subject adopting an aggressive marketing strategy.The Subject's management have been efficient in controlling its operating costs. Generally the Subject was profitable. The favourable return on shareholders' funds and return on net assets indicate that the Subject's management was efficient in utilising the assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

1 Days

]

Debtor Ratio

:

Favourable

[

2 Days

]

Creditors Ratio

:

Favourable

[

3 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. 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

:

Favourable

[

1.06 Times

]

Current Ratio

:

Unfavourable

[

1.07 Times

]

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Unfavourable

[

2.50 Times

]

Gearing Ratio

:

Unfavourable

[

10.88 Times

]

The Subject's interest cover was low. If its profits fall or when interest rate rises, it  may not be able to meet all its interest payment. The Subject was highly geared, thus it had a high financial risk. The Subject was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the Subject will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the Subject has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the Subject's turnover and the interest it needs to pay.

Overall Assessment :

Generally, the Subject's performance has improved with higher turnover and profit. 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. If there is a fall in the Subject's profit or any increase in interest rate, the Subject may not be able to generate sufficient cash-flow to service its interest. The Subject's gearing 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 : LIMITED

 

 

 

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 2011, the Subject is a Private Limited company, focusing on agro commodity trading and investment holding. The Subject has been in business for less than 5 years and it has slowly been building up contact with its clients while competing in the industry. However, it has yet to enjoy a stable market shares as it need to compete many well established players in the same field. A paid up capital of USD 2,000,100 allows the Subject to expand its business more comfortably. With a strong backing from its holding company, the Subject enjoys timely financial assistance should the needs arise.

Investigation revealed, 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 15 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. Based on the higher profitability, the Subject has generated a favourable return based on its existing shareholders' funds 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 high gearing ratio clearly implied that the Subject was supported by more debt than equity. Thus, the Subject is exposed to high financial risk. Given a positive net worth standing at USD 6,899,632, the Subject should be able to maintain its business in the near terms. 

The Subject's payment habit is average. With its adequate working capital, the Subject should be able to pay its short term debts. 

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.

RUCHI AGRITRADING PTE. LTD.

 

Financial Year End

2015-03-31

2014-03-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

TURNOVER

631,400,564

436,939,564

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

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

Total Turnover

631,400,564

436,939,564

Costs of Goods Sold

(623,749,470)

(430,676,106)

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

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

Gross Profit

7,651,094

6,263,458

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

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

PROFIT/(LOSS) FROM OPERATIONS

3,762,788

3,101,521

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

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

PROFIT/(LOSS) BEFORE TAXATION

3,762,788

3,101,521

Taxation

(526,205)

(320,000)

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

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

PROFIT/(LOSS) AFTER TAXATION

3,236,583

2,781,521

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

1,762,954

601,514

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

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

As restated

1,762,954

601,514

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

4,999,537

3,383,035

DIVIDENDS - Ordinary (paid & proposed)

(100,005)

(1,620,081)

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

4,899,532

1,762,954

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

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

INTEREST EXPENSE (as per notes to P&L)

Hire purchase

16,175

6,767

Trust receipts

1,061,437

315,433

Others

1,428,391

1,018,750

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

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

2,506,003

1,340,950

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

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

DEPRECIATION (as per notes to P&L)

164,604

156,627

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

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

164,604

156,627

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

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

 

 

 

 

 

 

 

BALANCE SHEET

 

RUCHI AGRITRADING PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

763,410

863,075

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

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

TOTAL LONG TERM ASSETS

763,410

863,075

Stocks

910,000

-

Trade debtors

2,724,993

3,843,289

Other debtors, deposits & prepayments

1,657,853

186,262

Amount due from holding company

84,902,240

35,914,374

Cash & bank balances

1,777,026

2,164,649

Others

5,417,855

1,776,715

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

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

TOTAL CURRENT ASSETS

97,389,967

43,885,289

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

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

TOTAL ASSET

98,153,377

44,748,364

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

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

CURRENT LIABILITIES

Trade creditors

5,646,288

35,877,022

Other creditors & accruals

380,384

130,820

Other borrowings

74,849,158

2,287,500

Amounts owing to holding company

77,255

-

Amounts owing to related companies

1,684,000

-

Provision for taxation

405,000

309,460

Lease payables

41,216

44,380

Other liabilities

7,926,288

2,083,778

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

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

TOTAL CURRENT LIABILITIES

91,009,589

40,732,960

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

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

NET CURRENT ASSETS/(LIABILITIES)

6,380,378

3,152,329

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

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

TOTAL NET ASSETS

7,143,788

4,015,404

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

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

SHARE CAPITAL

Ordinary share capital

2,000,100

2,000,100

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

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

TOTAL SHARE CAPITAL

2,000,100

2,000,100

Retained profit/(loss) carried forward

4,899,532

1,762,954

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

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

TOTAL RESERVES

4,899,532

1,762,954

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

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

SHAREHOLDERS' FUNDS/EQUITY

6,899,632

3,763,054

Lease obligations

188,156

239,350

Deferred taxation

56,000

13,000

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

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

TOTAL LONG TERM LIABILITIES

244,156

252,350

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

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

7,143,788

4,015,404

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

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

 

 

 

 

 

FINANCIAL RATIO

 

RUCHI AGRITRADING PTE. LTD.

 

TYPES OF FUNDS

Cash

1,777,026

2,164,649

Net Liquid Funds

1,777,026

2,164,649

Net Liquid Assets

5,470,378

3,152,329

Net Current Assets/(Liabilities)

6,380,378

3,152,329

Net Tangible Assets

7,143,788

4,015,404

Net Monetary Assets

5,226,222

2,899,979

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

6,268,791

4,442,471

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

6,433,395

4,599,098

BALANCE SHEET ITEMS

Total Borrowings

75,037,314

2,526,850

Total Liabilities

91,253,745

40,985,310

Total Assets

98,153,377

44,748,364

Net Assets

7,143,788

4,015,404

Net Assets Backing

6,899,632

3,763,054

Shareholders' Funds

6,899,632

3,763,054

Total Share Capital

2,000,100

2,000,100

Total Reserves

4,899,532

1,762,954

LIQUIDITY (Times)

Cash Ratio

0.02

0.05

Liquid Ratio

1.06

1.08

Current Ratio

1.07

1.08

WORKING CAPITAL CONTROL (Days)

Stock Ratio

1

0

Debtors Ratio

2

3

Creditors Ratio

3

30

SOLVENCY RATIOS (Times)

Gearing Ratio

10.88

0.67

Liabilities Ratio

13.23

10.89

Times Interest Earned Ratio

2.50

3.31

Assets Backing Ratio

3.57

2.01

PERFORMANCE RATIO (%)

Operating Profit Margin

0.60

0.71

Net Profit Margin

0.51

0.64

Return On Net Assets

87.75

110.64

Return On Capital Employed

87.75

110.64

Return On Shareholders' Funds/Equity

46.91

73.92

Dividend Pay Out Ratio (Times)

0.03

0.58

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

 

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 :

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%)

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