MIRA INFORM REPORT

 

 

Report No. :

352105

Report Date :

28.11.2015

 

IDENTIFICATION DETAILS

 

Name :

DOW CHEMICAL PACIFIC (SINGAPORE) PRIVATE LIMITED

 

 

Formerly Known As :

DOW SERVICES SINGAPORE PTE. LTD 

 

 

Registered Office :

260, Orchard Road, 18-01, The Heeren, 238855

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

09.11.1992

 

 

Com. Reg. No.:

199206043-M

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of Chemicals, Plastic Materials and Agricultural and Specialized Products.

 

 

No. of Employees :

200 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

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)

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.

:

199206043-M

COMPANY NAME

:

DOW CHEMICAL PACIFIC (SINGAPORE) PRIVATE LIMITED

FORMER NAME

:

DOW SERVICES SINGAPORE PTE LTD (13/11/1997)

INCORPORATION DATE

:

09/11/1992

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

260, ORCHARD ROAD, 18-01, THE HEEREN, 238855, SINGAPORE.

BUSINESS ADDRESS

:

260, ORCHARD ROAD, 18-01, THE HEEREN, 238855, SINGAPORE.

TEL.NO.

:

65-68353773

FAX.NO.

:

65-68340315

EMAIL

:

DOWCIG@DOW.COM

WEB SITE

:

WWW.DOW.COM

CONTACT PERSON

:

FONG CHEE HOE ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF CHEMICALS, PLASTIC MATERIALS, AND AGRICULTURAL AND SPECIALIZED PRODUCTS

ISSUED AND PAID UP CAPITAL

:

79,296,436.00 ORDINARY SHARE, OF A VALUE OF SGD 79,296,436.00
5,216,535,579.00 ORDINARY SHARE, OF A VALUE OF USD 6,576,250,279.00

SALES

:

USD 1,549,900,610 [2013]

NET WORTH

:

USD (597,095,804) [2013]

STAFF STRENGTH

:

200 [2015]

BANKER (S)

:

JPMORGAN CHASE BANK

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

FAIR

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY/ BACKGROUND

 

The Subject is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the Subject is insolvent. The Subject is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

 

The Subject is principally engaged in the (as a / as an) trading of chemicals, plastic materials, and agricultural and specialized products.

 

The ultimate holding company of the Subject is THE DOW CHEMICAL COMPANY, a company incorporated in UNITED STATES.

 

Share Capital History

Date

Issue & Paid Up Capital

03/08/2015

SGD 79,296,436.00 & USD 6,576,250,279.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

GWN HOLDING, INC.

2030, DOW CENTRE, MIDLAND, MICHIGAN, 48674, UNITED STATES.

T14UF4433

5,295,832,015.00

100.00

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

------

5,295,832,015.00

100.00

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. FONG CHEE HOE

Address

:

26, JALAN GENENG, 538334, SINGAPORE.

IC / PP No

:

S2558110E

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/04/2014

 

DIRECTOR 2

 

Name Of Subject

:

EDDY SETIAWAN

Address

:

8A, PATERSON HILL, 07-03, THE MARQ ON PATERSON HILL, 238568, SINGAPORE.

IC / PP No

:

G5654068M

Nationality

:

INDONESIAN

Date of Appointment

:

16/04/2012

 

DIRECTOR 3

 

Name Of Subject

:

YVONNE TAN SU-MIN

Address

:

34, COVE WAY, 098157, SINGAPORE.

IC / PP No

:

S7003992C

Nationality

:

SINGAPOREAN

Date of Appointment

:

12/07/2004


MANAGEMENT

 

 

 

1)

Name of Subject

:

FONG CHEE HOE

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

DELOITTE & TOUCHE LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

CATHERINE LIM SIOK CHING

IC / PP No

:

S7540675D

Address

:

59, ANG MO KIO AVENUE 8, 22-10, CENTRO RESIDENCES, 567752, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

JPMORGAN CHASE BANK

 

 

 

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

:

YES

Overseas

:

YES


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

[

]

Fair 91-120 Days

[

X

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Percentage

:

60%

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Percentage

:

40%

Export Market

:

ASIA

EUROPE

Credit Term

:

N/A

Payment Mode

:

CHEQUES
LETTER OF CREDIT (LC)

 

 

OPERATIONS

 

Goods Traded

:

CHEMICALS, PLASTIC MATERIALS, AND AGRICULTURAL AND SPECIALIZED PRODUCTS

Ownership of premises

:

OWNED

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012

2011


GROUP

N/A

N/A

N/A

N/A

N/A

COMPANY

200

200

200

170

170

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) trading of chemicals, plastic materials, and agricultural and specialized products.

Some of the product that the Subject offer are as follows:

- plastics
- dow automotive:
- dow epoxy
- electronics
- fabricated products
- chemical (acrylics, solvents and intermediates)
- industrial chemicals
- performance chemicals
- propylene oxide and propylene glycols
- specialty polymers
- water soluble polymers


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-68353773

Match

:

N/A

Address Provided by Client

:

260, ORCHARD ROAD, 18-01, THE HEEREN,238855,SINGAPORE

Current Address

:

260, ORCHARD ROAD, 18-01, THE HEEREN, 238855, SINGAPORE.

Match

:

YES

 

Other Investigations


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


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Decreased

[

2009 - 2013

]

Return on Shareholder Funds

:

Unfavourable

[

33.85%

]

Return on Net Assets

:

Unfavourable

[

32.74%

]

The Subject's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years.The Subject could be more efficient in controlling its operating costs and had managed to reduce its losses during the year. Although the Subject's returns showed positive figures it is not reflective of the true situation. The Subject incurred losses during the year and its shareholders' funds have turned red. The positive returns on shareholders' funds is the result of losses divided by negative shareholders' funds. The Subject's management was inefficient in utilising the assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

30 Days

]

Debtor Ratio

:

Favourable

[

35 Days

]

Creditors Ratio

:

Unfavourable

[

69 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 unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

Liquidity

Liquid Ratio

:

Unfavourable

[

0.34 Times

]

Current Ratio

:

Unfavourable

[

0.45 Times

]

A low liquid ratio means that the Subject may be facing working capital deficiency. If the Subject cannot obtain additional financing or injection of fresh capital, it may face difficulties in meeting its short term obligations.

Solvency

Interest Cover

:

Unfavourable

[

(40.10 Times)

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject incurred losses in the year. It did not generate sufficient income to service its interest.  If the situation does not improve, the Subject may be vulnerable to default in servicing the interest. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

Overall Assessment :

The higher turnover had helped to reduce the Subject's losses. Due to its weak liquidity position, the Subject will be faced with problems in meeting all its short term obligations if no short term loan is obtained or additional capital injected into the Subject. The Subject's interest cover was negative, indicating that it did not generate sufficient income to service its interest. If its result does not show impressive improvements or succeed obtaining short term financing or capital injection, it may not be able to service its interest and repay the loans. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

Overall financial condition of the Subject : POOR

 

 

 

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 1992, the Subject is a Private Limited company, focusing on trading of chemicals, plastic materials, and agricultural and specialized products. The Subject has been in business for over two decades. It has built up a strong clientele base and satisfactory reputation will enable the Subject to further enhance its business in the near term. The Subject is expected to enjoy a stable market shares. Presently, the issued and paid up capital of the Subject stands at SGD 79,296,436 & USD 6,576,250,279. The Subject have a strong support from its shareholder.

Over the years, the Subject has established an extensive clientele base in the market. Besides catering to the local market, the Subject has penetrated into other countries. With the contribution of both local and overseas customers, the Subject is likely to be exposed to lower commercial risk. Hence, we believe that the Subject has better business expansion opportunities in the future. The Subject is a fairly large and rapidly growing company with over 200 staff in its operations 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.

Despite the higher turnover, the Subject suffered pre-tax losses which reflected a highly competitive business environment. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. Due to its weak liquidity position, the Subject may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the Subject. Being a zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. The Subject's unfavourable financial performance over the years has wiped out its shareholders' funds to a deficit of USD -597,095,804. Therefore, the Subject as a going concern is much dependent on its ability to generate sufficient cash flow and obtain additional financing to meet its future obligations.

The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.

The Subject's overall payment habit is fair and this clearly implied a weak credit control of the Subject.

The industry shows an upward trend and this trend is very likely to sustain in the near terms.

Based on the above unfavourable condition, we regard granting credit to the Subject to be quite risky. Hence, credit is not recommended.

 



PROFIT AND LOSS ACCOUNT

 

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

DOW CHEMICAL PACIFIC (SINGAPORE) PRIVATE LIMITED

 

Financial Year End

2013-12-31

2012-12-31

2011-12-31

2010-12-31

2009-12-31

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

FULL

FULL

FULL

FULL

FULL

Currency

USD

USD

USD

USD

USD

TURNOVER

1,549,900,610

1,361,008,395

1,303,427,655

880,382,009

779,698,793

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

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

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

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

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

Total Turnover

1,549,900,610

1,361,008,395

1,303,427,655

880,382,009

779,698,793

Costs of Goods Sold

(1,701,726,232)

(1,542,857,745)

(1,403,680,596)

(842,194,777)

(770,320,623)

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

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

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

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

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

Gross Profit

(151,825,622)

(181,849,350)

(100,252,941)

38,187,232

9,378,170

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

(200,349,389)

(234,043,803)

(152,759,024)

(4,939,818)

(47,987,272)

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

(200,349,389)

(234,043,803)

(152,759,024)

(4,939,818)

(47,987,272)

Taxation

(1,765,677)

(433,544)

(1,167,895)

(1,139,667)

(2,458,455)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

(202,115,066)

(234,477,347)

(153,926,919)

(6,079,485)

(50,445,727)

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(446,268,282)

(211,790,935)

(57,864,016)

(51,784,531)

(1,338,804)

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

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

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

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

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

As restated

(446,268,282)

(211,790,935)

(57,864,016)

(51,784,531)

(1,338,804)

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(648,383,348)

(446,268,282)

(211,790,935)

(57,864,016)

(51,784,531)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(648,383,348)

(446,268,282)

(211,790,935)

(57,864,016)

(51,784,531)

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Loan from subsidiary companies

543,367

-

-

-

6,221

Others

4,331,046

3,352,480

4,190,815

8,551,394

11,532,690

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

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

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

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

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

4,874,413

3,352,480

4,190,815

8,551,394

11,538,911

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

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

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

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

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

DEPRECIATION (as per notes to P&L)

1,041,880

818,578

657,772

648,380

553,404

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

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

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

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

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

1,041,880

818,578

657,772

648,380

553,404

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

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

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

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

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

 

 

 

BALANCE SHEET

 

DOW CHEMICAL PACIFIC (SINGAPORE) PRIVATE LIMITED

 

ASSETS EMPLOYED:

FIXED ASSETS

7,398,817

7,683,568

5,981,139

3,939,808

4,149,113

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

7,854,385

7,818,463

7,966,943

1,608,500

1,460,000

Investments

3,000

2,473,509

2,473,509

2,473,509

2,730,245

Others

-

-

21,339,013

14,790,000

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

7,857,385

10,291,972

31,779,465

18,872,009

4,190,245

Others

244,475

-

-

-

-

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

244,475

-

-

-

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

15,500,677

17,975,540

37,760,604

22,811,817

8,339,358

Stocks

127,189,253

128,742,356

110,996,129

78,449,604

54,066,941

Trade debtors

147,071,215

124,187,813

143,091,535

173,453,255

165,586,029

Other debtors, deposits & prepayments

62,889,062

329,755,221

3,517,720

342,093,249

666,667,633

Amount due from holding company

209,841

847,217

2,312,410

-

-

Amount due from subsidiary companies

48,723,090

4,069,590

12,217,789

-

-

Amount due from related companies

116,087,427

147,525,224

526,178,077

-

-

Cash & bank balances

3,060,598

5,911,146

1,183,095

173,507

902,294

Others

2,732,804

6,549,013

19,518,633

-

10,000

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

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

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

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

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

TOTAL CURRENT ASSETS

507,963,290

747,587,580

819,015,388

594,169,615

887,232,897

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

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

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

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

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

TOTAL ASSET

523,463,967

765,563,120

856,775,992

616,981,432

895,572,255

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

321,640,437

274,166,226

7,614,745

183,528,511

117,654,564

Other creditors & accruals

17,525,789

14,822,558

10,025,995

412,035,960

749,668,466

Bank overdraft

-

65,099

22,740

20,227

635,518

Interest payable

2,542,830

1,093,525

-

-

-

Amounts owing to holding company

-

-

114,148,854

28,167,632

28,167,632

Amounts owing to subsidiary companies

27,530,229

3,733,187

8,570,548

-

-

Amounts owing to related companies

646,020,486

761,247,468

772,273,178

-

-

Provision for taxation

105,300,000

105,300,000

-

-

783,525

Other liabilities

-

-

105,300,000

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

1,120,559,771

1,160,428,063

1,017,956,060

623,752,330

896,909,705

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(612,596,481)

(412,840,483)

(198,940,672)

(29,582,715)

(9,676,808)

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

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

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

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

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

TOTAL NET ASSETS

(597,095,804)

(394,864,943)

(161,180,068)

(6,770,898)

(1,337,450)

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

48,472,280

48,472,280

48,472,280

48,472,280

48,472,280

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

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

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

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

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

TOTAL SHARE CAPITAL

48,472,280

48,472,280

48,472,280

48,472,280

48,472,280

Capital reserve

2,815,264

2,931,059

2,138,587

2,620,838

1,974,801

Retained profit/(loss) carried forward

(648,383,348)

(446,268,282)

(211,790,935)

(57,864,016)

(51,784,531)

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

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

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

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

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

TOTAL RESERVES

(645,568,084)

(443,337,223)

(209,652,348)

(55,243,178)

(49,809,730)

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

(597,095,804)

(394,864,943)

(161,180,068)

(6,770,898)

(1,337,450)

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

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

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

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

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

(597,095,804)

(394,864,943)

(161,180,068)

(6,770,898)

(1,337,450)

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

DOW CHEMICAL PACIFIC (SINGAPORE) PRIVATE LIMITED

 

TYPES OF FUNDS

Cash

3,060,598

5,911,146

1,183,095

173,507

902,294

Net Liquid Funds

3,060,598

5,846,047

1,160,355

153,280

266,776

Net Liquid Assets

(739,785,734)

(541,582,839)

(309,936,801)

(108,032,319)

(63,743,749)

Net Current Assets/(Liabilities)

(612,596,481)

(412,840,483)

(198,940,672)

(29,582,715)

(9,676,808)

Net Tangible Assets

(597,340,279)

(394,864,943)

(161,180,068)

(6,770,898)

(1,337,450)

Net Monetary Assets

(739,785,734)

(541,582,839)

(309,936,801)

(108,032,319)

(63,743,749)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

(195,474,976)

(230,691,323)

(148,568,209)

3,611,576

(36,448,361)

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

(194,433,096)

(229,872,745)

(147,910,437)

4,259,956

(35,894,957)

BALANCE SHEET ITEMS

Total Borrowings

0

65,099

22,740

20,227

635,518

Total Liabilities

1,120,559,771

1,160,428,063

1,017,956,060

623,752,330

896,909,705

Total Assets

523,463,967

765,563,120

856,775,992

616,981,432

895,572,255

Net Assets

(597,095,804)

(394,864,943)

(161,180,068)

(6,770,898)

(1,337,450)

Net Assets Backing

(597,095,804)

(394,864,943)

(161,180,068)

(6,770,898)

(1,337,450)

Shareholders' Funds

(597,095,804)

(394,864,943)

(161,180,068)

(6,770,898)

(1,337,450)

Total Share Capital

48,472,280

48,472,280

48,472,280

48,472,280

48,472,280

Total Reserves

(645,568,084)

(443,337,223)

(209,652,348)

(55,243,178)

(49,809,730)

LIQUIDITY (Times)

Cash Ratio

0

0.01

0

0

0

Liquid Ratio

0.34

0.53

0.70

0.83

0.93

Current Ratio

0.45

0.64

0.80

0.95

0.99

WORKING CAPITAL CONTROL (Days)

Stock Ratio

30

35

31

33

25

Debtors Ratio

35

33

40

72

78

Creditors Ratio

69

65

2

80

56

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

0

0

(0.48)

Liabilities Ratio

(1.88)

(2.94)

(6.32)

(92.12)

(670.61)

Times Interest Earned Ratio

(40.10)

(68.81)

(35.45)

0.42

(3.16)

Assets Backing Ratio

(12.32)

(8.15)

(3.33)

(0.14)

(0.03)

PERFORMANCE RATIO (%)

Operating Profit Margin

(12.93)

(17.20)

(11.72)

(0.56)

(6.15)

Net Profit Margin

(13.04)

(17.23)

(11.81)

(0.69)

(6.47)

Return On Net Assets

32.74

58.42

92.18

(53.34)

2,725.21

Return On Capital Employed

32.75

58.43

92.19

(53.50)

5,192.58

Return On Shareholders' Funds/Equity

33.85

59.38

95.50

89.79

3,771.78

Dividend Pay Out Ratio (Times)

0

0

0

0

0

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.75

UK Pound

1

Rs.100.67

Euro

1

Rs.70.87

SGD

1

Rs.47.26

 

Note : Above are approximate rates obtained from sources believed to be correct

 

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

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.