MIRA INFORM REPORT

 

 

Report No. :

343254

Report Date :

03.10.2015

 

IDENTIFICATION DETAILS

 

Name :

SINOCHEM INTERNATIONAL (OVERSEAS) PTE. LTD.

 

 

Registered Office :

8, Marina View, 34-03, Asia Square, Tower 1, 018960

 

 

Country :

Singapore.

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

27.03.2003

 

 

Com. Reg. No.:

200305994-Z

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Trading of plastics, chemicals, rubber and petrochemical products

 

 

No. of Employee :

45 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

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.

:

200305994-Z

COMPANY NAME

:

SINOCHEM INTERNATIONAL (OVERSEAS) PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

27/06/2003

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

8, MARINA VIEW, 34-03, ASIA SQUARE, TOWER 1, 018960, SINGAPORE.

BUSINESS ADDRESS

:

8, MARINA VIEW, 34-03, ASIA SQUARE TOWER 1, 018960, SINGAPORE.

TEL.NO.

:

65-65385866

FAX.NO.

:

65-65389337

CONTACT PERSON

:

LIU XIANG ( CHAIRMAN )

PRINCIPAL ACTIVITY

:

TRADING OF PLASTICS, CHEMICALS, RUBBER AND PETROCHEMICAL PRODUCTS

ISSUED AND PAID UP CAPITAL

:

268,040,902.00 ORDINARY SHARE, OF A VALUE OF SGD 268,040,902.00

SALES

:

USD 2,421,259,535 [2014]

NET WORTH

:

USD 414,096,492 [2014]

STAFF STRENGTH

:

45 [2015]

BANKER (S)

:

STANDARD CHARTERED BANK

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

GOOD

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 plastics, chemicals, rubber and petrochemical products.

 

The immediate holding company of the Subject is SINOCHEM INTERNATIONAL CORPORATION, a company incorporated in CHINA.

 

Share Capital History

Date

Issue & Paid Up Capital

01/10/2015

SGD 268,040,902.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

SINOCHEM INTERNATIONAL CORPORATION

JIN MAO BUILDING, BLOCK 3, SHIJI AVENUE 88, PUDONG NEW DISTRICT, SHANGHAI, 18TH FLOOR, CHINA.

T03UF1618

268,040,902.00

100.00

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

------

268,040,902.00

100.00

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

QIN HENGDE

Address

:

BLOCK 12, 333, LIN PING ROAD, HONG KOU DISTRICT, UNIT 3006, SHANGHAI, CHINA.

Nationality

:

CHINESE

Date of Appointment

:

14/12/2005

 

DIRECTOR 2

 

Name Of Subject

:

MR. LIU XIANG

Address

:

JIN MAO TOWER, 88, CENTURY BOULEVARD, PUDONG NEW AREA, SHANGHAI, 18TH FLOOR, 200121, CHINA.

IC / PP No

:

G30022953

Nationality

:

CHINESE

Date of Appointment

:

15/01/2015

 

DIRECTOR 3

 

Name Of Subject

:

YAO XINGLIANG

Address

:

31, MOUNT SINAI RISE, 07-06, MARBELLA, 276953, SINGAPORE.

IC / PP No

:

S7087522E

Nationality

:

SINGAPOREAN

Date of Appointment

:

18/10/2011

 

DIRECTOR 4

 

Name Of Subject

:

LI DAJUN

Address

:

JIN MAO TOWER, 88, CENTURY BOULEVARD, PUDONG NEW AREA, SHANGHAI, 18TH FLOOR, 200121, CHINA.

IC / PP No

:

G31791629

Nationality

:

CHINESE

Date of Appointment

:

17/10/2007




MANAGEMENT

 

 

 

1)

Name of Subject

:

CHEN RUI MIN

Position

:

GENERAL MANAGER

 

2)

Name of Subject

:

LIU XIANG

Position

:

CHAIRMAN

 

 

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

 

1)

Company Secretary

:

JIANG WENLU

IC / PP No

:

G3532062N

Address

:

8, MARINA VIEW, 34-03, ASIA SQUARE, TOWER 1, 018960, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

STANDARD CHARTERED 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

Import Countries

:

WORLDWIDE



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

[

X

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

AS AGREED

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)
LETTER OF CREDIT (LC)

 

 

OPERATIONS

 

Goods Traded

:

PLASTICS, CHEMICALS, RUBBER AND PETROCHEMICAL PRODUCTS

Ownership of premises

:

LEASED/RENTED

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012

GROUP

N/A

N/A

N/A

N/A

COMPANY

45

45

45

40

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading of plastics, chemicals, rubber and petrochemical products.

The Subject sells the following products:

* Chemical products
* Agricultural chemicals
* Metallurgy resources
* Rubber products

The Subject's services are as follows:
* Logistics services for the petrochemical industry


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6565385866

Current Telephone Number

:

65-65385866

Match

:

YES

Address Provided by Client

:

8, MARINA VIEW, 34-03, ASIA SQUARE TOWER 1,018960,,.

Current Address

:

8, MARINA VIEW, 34-03, ASIA SQUARE TOWER 1, 018960, SINGAPORE.

Match

:

YES

 

Other Investigations


On 2nd October 2015 we contacted one of the staff from the Subject and she provided some information.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Decreased

[

2010 - 2014

]

Profit/(Loss) Before Tax

:

Decreased

[

2010 - 2014

]

Return on Shareholder Funds

:

Unfavourable

[

1.12%

]

Return on Net Assets

:

Unfavourable

[

4.15%

]

The continuous fall in turnover could be due to the lower demand for the Subject's products / services.The Subject's profit fell sharply because of the high operating costs incurred. The unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

8 Days

]

Debtor Ratio

:

Favourable

[

15 Days

]

Creditors Ratio

:

Favourable

[

12 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

:

Unfavourable

[

0.75 Times

]

Current Ratio

:

Unfavourable

[

0.81 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

[

1.35 Times

]

Gearing Ratio

:

Unfavourable

[

1.53 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 :

The Subject's performance deteriorated over the years with lower turnover and profit. 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. 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 : 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 2003, the Subject is a Private Limited company, focusing on trading of plastics, chemicals, rubber and petrochemical products. Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a satisfactory reputation in the market. It should have received supports from its regular customers. The Subject is a large entity with strong capital position of SGD 268,040,902. We are confident with the Subject's business and its future growth prospect. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment.

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. The Subject is operating on a medium scale and it has approximately 45 employees in its business 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.

The Subject's business performance showed a reverse trend as both its turnover and pre-tax profit have decreased compared to the previous year. 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. 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 414,096,492, the Subject should be able to maintain its business in the near terms.

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.

Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors.

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 normally.

 



PROFIT AND LOSS ACCOUNT

 

 

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

 

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

FULL

FULL

FULL

FULL

FULL

Currency

USD

USD

USD

USD

USD

TURNOVER

2,421,259,535

3,109,084,389

3,953,264,239

4,476,245,887

2,801,156,509

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

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

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

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

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

Total Turnover

2,421,259,535

3,109,084,389

3,953,264,239

4,476,245,887

2,801,156,509

Costs of Goods Sold

(2,417,046,669)

(3,092,459,502)

(3,933,915,957)

(4,436,920,910)

(2,757,020,758)

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

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

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

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

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

Gross Profit

4,212,866

16,624,887

19,348,282

39,324,977

44,135,751

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

7,094,629

11,615,926

18,571,017

52,666,513

38,650,311

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

7,094,629

11,615,926

18,571,017

52,666,513

38,650,311

Taxation

(2,460,935)

(877,774)

(2,094,221)

(6,624,861)

(5,441,868)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

4,633,694

10,738,152

16,476,796

46,041,652

33,208,443

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

257,141,220

246,403,068

229,926,272

183,884,620

150,676,177

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

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

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

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

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

As restated

257,141,220

246,403,068

229,926,272

183,884,620

150,676,177

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

261,774,914

257,141,220

246,403,068

229,926,272

183,884,620

DIVIDENDS - Ordinary (paid & proposed)

(61,290,323)

-

-

-

-

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

200,484,591

257,141,220

246,403,068

229,926,272

183,884,620

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

20,367,638

15,748,137

23,828,290

24,131,241

12,036,299

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

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

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

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

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

20,367,638

15,748,137

23,828,290

24,131,241

12,036,299

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

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

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

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

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

DEPRECIATION (as per notes to P&L)

215,293

221,064

110,011

67,313

44,810

AMORTIZATION

-

-

155,514

373,233

373,233

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

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

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

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

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

215,293

221,064

265,525

440,546

418,043

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

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

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

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

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

 

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

FIXED ASSETS

734,923

914,036

1,098,876

296,646

299,764

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

785,953,976

785,953,977

782,830,023

387,365,558

248,902,719

Associated companies

16,662,379

16,662,379

16,662,379

16,662,379

16,662,379

Investments

46,531,649

64,378,773

-

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

849,148,004

866,995,129

799,492,402

404,027,937

265,565,098

Goodwill on consolidation

-

-

-

-

6,718,196

Intellectual property and license rights

-

-

-

6,344,963

-

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

-

-

-

6,344,963

6,718,196

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

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

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

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

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

TOTAL LONG TERM ASSETS

849,882,927

867,909,165

800,591,278

410,669,546

272,583,058

Stocks

54,531,556

83,892,115

59,096,085

79,797,293

109,306,215

Trade debtors

97,758,291

49,717,780

106,305,250

445,886,904

205,793,580

Other debtors, deposits & prepayments

10,652,942

4,691,112

8,333,385

15,306,873

8,052,025

Short term deposits

73,057

2,243,852

49,665,674

82,968,694

38,608,100

Loans & advances - current portion

-

-

-

-

261,052,848

Amount due from holding company

135,044,604

99,996,961

215,628,862

1,078,822

275,952,538

Amount due from subsidiary companies

20,032,928

28,102,101

36,225,223

14,710,685

22,413,661

Amount due from related companies

455,564,731

281,421,604

337,494,508

212,099,649

16,214

Cash & bank balances

6,745,794

10,237,817

10,025,979

21,277,179

36,270,912

Others

3,191,816

-

-

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

783,595,719

560,303,342

822,774,966

873,126,099

957,466,093

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

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

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

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

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

TOTAL ASSET

1,633,478,646

1,428,212,507

1,623,366,244

1,283,795,645

1,230,049,151

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

80,734,029

101,082,779

159,518,552

375,785,796

353,085,878

Other creditors & accruals

8,227,647

14,245,630

19,732,257

29,379,753

61,709,989

Short term borrowings/Term loans

-

190,000,000

-

-

171,000,000

Bill & acceptances payable

385,776,032

20,000,000

744,160,161

441,626,171

409,129,679

Amounts owing to holding company

343,209,358

529,190,465

967,767

61,915

677,642

Amounts owing to subsidiary companies

26,055,631

52,678,381

42,073,066

2,533

10,384,749

Amounts owing to related companies

124,292,714

51,681,573

3,830,011

3,221,209

25,296,934

Provision for taxation

3,102,250

1,173,178

2,050,179

5,435,649

4,823,182

Other liabilities

-

587,185

2,853,940

809,096

4,056,478

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

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

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

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

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

TOTAL CURRENT LIABILITIES

971,397,661

960,639,191

975,185,933

856,322,122

1,040,164,531

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(187,801,942)

(400,335,849)

(152,410,967)

16,803,977

(82,698,438)

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

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

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

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

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

TOTAL NET ASSETS

662,080,985

467,573,316

648,180,311

427,473,523

189,884,620

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

211,000,000

211,000,000

211,000,000

6,000,000

6,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

211,000,000

211,000,000

211,000,000

6,000,000

6,000,000

General reserve

2,611,901

(2,145,147)

-

-

-

Retained profit/(loss) carried forward

200,484,591

257,141,220

246,403,068

229,926,272

183,884,620

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

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

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

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

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

TOTAL RESERVES

203,096,492

254,996,073

246,403,068

229,926,272

183,884,620

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

414,096,492

465,996,073

457,403,068

235,926,272

189,884,620

Long term loans

246,764,735

-

190,000,000

190,000,000

-

Deferred taxation

1,219,758

1,577,243

777,243

1,547,251

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

247,984,493

1,577,243

190,777,243

191,547,251

-

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

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

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

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

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

662,080,985

467,573,316

648,180,311

427,473,523

189,884,620

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

6,818,851

12,481,669

59,691,653

104,245,873

74,879,012

Net Liquid Funds

(378,957,181)

(7,518,331)

(684,468,508)

(337,380,298)

(334,250,667)

Net Liquid Assets

(242,333,498)

(484,227,964)

(211,507,052)

(62,993,316)

(192,004,653)

Net Current Assets/(Liabilities)

(187,801,942)

(400,335,849)

(152,410,967)

16,803,977

(82,698,438)

Net Tangible Assets

662,080,985

467,573,316

648,180,311

421,128,560

183,166,424

Net Monetary Assets

(490,317,991)

(485,805,207)

(402,284,295)

(254,540,567)

(192,004,653)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

0

27,364,063

42,399,307

76,797,754

50,686,610

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

27,677,560

27,585,127

42,664,832

77,238,300

51,104,653

BALANCE SHEET ITEMS

Total Borrowings

632,540,767

210,000,000

934,160,161

631,626,171

580,129,679

Total Liabilities

1,219,382,154

962,216,434

1,165,963,176

1,047,869,373

1,040,164,531

Total Assets

1,633,478,646

1,428,212,507

1,623,366,244

1,283,795,645

1,230,049,151

Net Assets

662,080,985

467,573,316

648,180,311

427,473,523

189,884,620

Net Assets Backing

414,096,492

465,996,073

457,403,068

235,926,272

189,884,620

Shareholders' Funds

414,096,492

465,996,073

457,403,068

235,926,272

189,884,620

Total Share Capital

211,000,000

211,000,000

211,000,000

6,000,000

6,000,000

Total Reserves

203,096,492

254,996,073

246,403,068

229,926,272

183,884,620

LIQUIDITY (Times)

Cash Ratio

0.01

0.01

0.06

0.12

0.07

Liquid Ratio

0.75

0.50

0.78

0.93

0.82

Current Ratio

0.81

0.58

0.84

1.02

0.92

WORKING CAPITAL CONTROL (Days)

Stock Ratio

8

10

5

7

14

Debtors Ratio

15

6

10

36

27

Creditors Ratio

12

12

15

31

47

SOLVENCY RATIOS (Times)

Gearing Ratio

1.53

0.45

2.04

2.68

3.06

Liabilities Ratio

2.94

2.06

2.55

4.44

5.48

Times Interest Earned Ratio

1.35

1.74

1.78

3.18

4.21

Assets Backing Ratio

3.14

2.22

3.07

70.19

30.53

PERFORMANCE RATIO (%)

Operating Profit Margin

0.29

0.37

0.47

1.18

1.38

Net Profit Margin

0.19

0.35

0.42

1.03

1.19

Return On Net Assets

4.15

5.85

6.54

17.97

26.69

Return On Capital Employed

4.15

5.85

6.54

17.70

25.78

Return On Shareholders' Funds/Equity

1.12

2.30

3.60

19.52

17.49

Dividend Pay Out Ratio (Times)

13.23

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.65.55

UK Pound

1

Rs.99.17

Euro

1

Rs.73.08

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

ANK

 


 

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.