MIRA INFORM REPORT

 

 

Report No. :

343814

Report Date :

05.10.2015

 

IDENTIFICATION DETAILS

 

Name :

SRI TRANG INTERNATIONAL PTE. LTD.

 

 

Registered Office :

30, Raffles Place, 11-00, Chevron House, 048622

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

09.04.2002

 

 

Com. Reg. No.:

200202922-R

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of Rubber.

 

 

No. of Employee :

26 [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 :

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 in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% in 2010, on the strength of renewed exports. Growth in 2014 was slower at 13.9%, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub. Singapore is a member of the 12-nation Trans-Pacific Partnership free trade agreement negotiations and, with the nine other ASEAN members, will form the ASEAN Economic Community in 2015.

 

Source : CIA

 


 

 

EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

200202922-R

COMPANY NAME

:

SRI TRANG INTERNATIONAL PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

09/04/2002

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

30, RAFFLES PLACE, 11-00, CHEVRON HOUSE, 048622, SINGAPORE.

BUSINESS ADDRESS

:

1, RAFFLES PLACE, 38-02, ONE RAFFLES PLACE, 048616, SINGAPORE.

TEL.NO.

:

65-65325321

FAX.NO.

:

65-65360997

CONTACT PERSON

:

VIYAVOOD SINCHAROENKUL ( DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF RUBBER

ISSUED AND PAID UP CAPITAL

:

52,000,000.00 ORDINARY SHARE, OF A VALUE OF USD 52,000,000.00

SALES

:

USD 849,221,287 [2013]

NET WORTH

:

USD 61,801,060 [2013]

STAFF STRENGTH

:

26 [2015]

BANKER (S)

:

RAIFFEISEN ZENTRALBANK OESTERREICH AKTIENGESELLSCHAFT
OVERSEA-CHINESE BANKING CORPORATION LIMITED
BANGKOK BANK PUBLIC COMPANY LIMITED
THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED
COOPERATIEVE CENTRALE RAIFFEISEN-BOERENLEENBANK B.A.

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

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) wholesale of rubber.


 

The immediate and ultimate holding company of the Subject is SRI TRANG AGRO-INDUSTRY PUBLIC COMPANY LIMITED, a company incorporated in THAILAND.

 


Share Capital History

Date

Issue & Paid Up Capital

13/05/2015

USD 52,000,000.00

 


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


Name

Address

IC/PP/Loc No

Shareholding

(%)

SRI TRANG AGRO-INDUSTRY PUBLIC COMPANY LIMITED

PARK VENTURES ECOPLEX, UNIT 1701, 1707-1712, 57, WIRELESS ROAD, LUMPINI, PATHUMWAN, BANGKOK, 17TH FLOOR, 10330, THAILAND.

T04UF0340E

52,000,000.00

100.00

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

------

52,000,000.00

100.00

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

=====

+ Also Director


The Subject's interest in other companies (Subsidiaries/Associates) are shown as follow :



Local No

Country

Company

(%)

As At

200909765K

SINGAPORE

SHI DONG INVESTMENTS PTE. LTD.

100.00

12/05/2015




 

 

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

LEE TRISTAN CHEE-ZEN

Address

:

4, BALMORAL CRESCENT, 10-03, GOODWOOD GARDENS, 259889, SINGAPORE.

IC / PP No

:

G3043304T

Nationality

:

AUSTRALIAN

Date of Appointment

:

07/04/2014

 

DIRECTOR 2

 

Name Of Subject

:

MR. VIYAVOOD SINCHAROENKUL

Address

:

95, GRANGE ROAD, 06-10, GRANGE RESIDENCES, 249616, SINGAPORE.

IC / PP No

:

S2764397C

Nationality

:

SINGAPOREAN

Date of Appointment

:

05/09/2002

 

DIRECTOR 3

 

Name Of Subject

:

LEE PAUL SUMADE

Address

:

4, BALMORAL CRESCENT, 10-03, GOODWOOD GARDENS, 259889, SINGAPORE.

IC / PP No

:

S2765590D

Nationality

:

SINGAPOREAN

Date of Appointment

:

09/10/2003

 

DIRECTOR 4

 

Name Of Subject

:

LI SHIQIANG

Address

:

ROOM 502, 10, LANE 2121, LONGMING ROAD, SHANGHAI, CHINA.

IC / PP No

:

E00013076

Nationality

:

CHINESE

Date of Appointment

:

09/04/2014

 

DIRECTOR 5

 

Name Of Subject

:

KITICHAI SINCHAROENKUL

Address

:

72, SOI TANOMJIT SUDTHISARN ROAD, DIN DAENG, BANGKOK, 10310, THAILAND.

IC / PP No

:

AA3069829

Nationality

:

THAI

Date of Appointment

:

09/04/2002

 

 

MANAGEMENT

 

 

 

1)

Name of Subject

:

VIYAVOOD SINCHAROENKUL

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

PRICEWATER HOUSECOOPERS LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

LIM JO SEE

IC / PP No

:

S7111369H

Address

:

19, TAI HWAN CLOSE, TAI HWAN GARDEN, 555654, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

RAIFFEISEN ZENTRALBANK OESTERREICH AKTIENGESELLSCHAFT

 

2)

Name

:

OVERSEA-CHINESE BANKING CORPORATION LIMITED

 

3)

Name

:

BANGKOK BANK PUBLIC COMPANY LIMITED

 

4)

Name

:

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

 

5)

Name

:

COOPERATIEVE CENTRALE RAIFFEISEN-BOERENLEENBANK B.A.

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C200303977

18/08/2003

N/A

COOPERATIEVE CENTRALE RAIFFEISEN-BOERENLEENBANK B.A.

-

Unsatisfied

C200402537

27/05/2004

N/A

RAIFFEISEN ZENTRALBANK OESTERREICH AKTIENGESELLSCHAFT

-

Unsatisfied

C200501286

01/03/2005

N/A

DBS BANK LTD.

-

Unsatisfied

C200501287

01/03/2005

N/A

DBS BANK LTD.

-

Unsatisfied

C200607134

23/10/2006

N/A

COOPERATIEVE CENTRALE RAIFFEISEN-BOERENLEENBANK B.A.

-

Unsatisfied

C201002704

30/03/2010

N/A

BANGKOK BANK PUBLIC COMPANY LIMITED

-

Unsatisfied

C201403424

03/04/2014

N/A

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED

-

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 Subject refused to disclose its 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

[

X

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Percentage

:

60%

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Percentage

:

40%

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

N/A

 

 

OPERATIONS

 

Goods Traded

:

NATURAL RUBBER

 

Total Number of Employees:

 

YEAR

2015

2014

2013

GROUP

N/A

N/A

N/A

COMPANY

26

26

26

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of rubber.

The Subject refused to disclose its operation.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-65325321

Match

:

N/A

Address Provided by Client

:

ONE RAFFLES PLACE TOWER 1, SINGAPORE 048616

Current Address

:

1, RAFFLES PLACE, 38-02, ONE RAFFLES PLACE, 048616, SINGAPORE.

Match

:

NO

 

Other Investigations


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

The address is as per stated in the report.


FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Decreased

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Decreased

[

2009 - 2013

]

Return on Shareholder Funds

:

Acceptable

[

18.03%

]

Return on Net Assets

:

Acceptable

[

21.53%

]

The continuous fall in turnover could be due to the lower demand for the Subject's products / services.The management had succeeded in turning the Subject into a profit making company. The profit could be due to better control of its operating costs and efficiency in utilising its resources. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Favourable

[

8 Days

]

Debtor Ratio

:

Favourable

[

25 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

:

Acceptable

[

0.99 Times

]

Current Ratio

:

Unfavourable

[

1.23 Times

]

The Subject's liquid ratio was slightly low. This could indicate that the Subject's working capital was slightly deficient. The Subject will have to improve its liquidity position either by obtaining short term financing or increase its paid up capital so that it can meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Favourable

[

16.31 Times

]

Gearing Ratio

:

Favourable

[

0.61 Times

]

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. The Subject was lowly geared thus it had a low financial risk. The Subject was mainly financed by its shareholders' funds and internally generated funds. In times of economic slowdown / downturn, the Subject being a lowly geared company, will be able to compete better than those companies which are highly geared in the same industry.

Overall Assessment :

Although the Subject's turnover decreased, its losses also decreased during the year. This could be the result of more efficient control in its operating costs. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. The Subject as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

Overall financial condition of the Subject : STABLE

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

Services

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

* 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 2002, the Subject is a Private Limited company, focusing on wholesale of rubber. Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a good reputation in the market. It should have received supports from its regular customers. With an issued and paid up capital of USD 52,000,000 and strong backing from its holding company, the Subject has the ability to further expand its business in the future compared to other corporation.

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. Being a small company, the Subject's business operation is supported by 26 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.

Despite the lower turnover, the Subject's pre-tax profit have increased compared to the previous year. The higher profit could be due to better control of its operating costs and efficiency in utilising its resources. Return on shareholders' funds of the Subject was at an acceptable range which indicated that the management was efficient in utilising its funds to generate income. The Subject managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its financial obligations. Being a lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at USD 61,801,060, the Subject should be able to maintain its business in the near terms.

Without a strong assets backing, the Subject may face difficulties in getting loans for its future expansion and continued growth .

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

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

SUMMARY

SUMMARY

Currency

USD

USD

USD

SGD

SGD

TURNOVER

849,221,287

1,002,224,296

1,332,990,360

1,170,625,030

657,849,986

Other Income

12,769,456

15,476

2,777,129

-

-

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

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

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

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

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

Total Turnover

861,990,743

1,002,239,772

1,335,767,489

1,170,625,030

657,849,986

Costs of Goods Sold

(843,146,358)

(992,769,087)

(1,340,284,834)

-

-

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

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

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

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

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

Gross Profit

18,844,385

9,470,685

(4,517,345)

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

12,535,669

(26,048,521)

(5,484,333)

19,570,268

2,507,888

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

12,535,669

(26,048,521)

(5,484,333)

19,570,268

2,507,888

Taxation

(1,392,959)

2,321,624

(43,181)

(1,851,619)

340,390

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

11,142,710

(23,726,897)

(5,527,514)

17,718,649

2,848,279

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(1,341,650)

22,385,247

27,912,761

(11,616,049)

(14,464,328)

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

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

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

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

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

As restated

(1,341,650)

22,385,247

27,912,761

(11,616,049)

(14,464,328)

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

9,801,060

(1,341,650)

22,385,247

6,102,600

(11,616,049)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

9,801,060

(1,341,650)

22,385,247

6,102,600

(11,616,049)

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

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

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

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

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

Lease interest

10,215

10,456

9,105

-

-

Trust receipts

808,768

888,372

1,665,852

-

-

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

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

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

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

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

818,983

898,828

1,674,957

-

-

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

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

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

-

-

DEPRECIATION (as per notes to P&L)

298,363

261,550

323,547

-

-

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

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

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

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

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

298,363

261,550

323,547

-

-

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

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

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

 

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

FIXED ASSETS

1,153,392

859,625

568,070

14,001,033

19,233,061

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

39,000,000

34,000,000

34,000,000

-

-

Investment properties

1,879,100

1,879,100

1,493,599

-

-

Deferred assets

957,418

2,350,377

-

-

-

Others

-

-

152,257

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

41,836,518

38,229,477

35,645,856

-

-

Others

152,257

152,257

-

-

-

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

152,257

152,257

-

-

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

43,142,167

39,241,359

36,213,926

14,001,033

19,233,061

Stocks

19,627,792

18,268,153

49,348,761

-

-

Trade debtors

57,323,505

60,171,473

86,923,877

-

-

Other debtors, deposits & prepayments

1,051,482

1,420,665

8,886,532

-

-

Short term deposits

1,203,463

2,027,429

3,370,078

-

-

Amount due from agents, brokers & reinsurers

4,280,449

7,706,919

-

-

-

Amount due from holding company

7,536,833

946,989

307,607

-

-

Cash & bank balances

2,644,146

3,927,164

8,736,043

-

-

Others

5,992,305

7,684,305

25,512,384

-

-

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

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

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

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

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

TOTAL CURRENT ASSETS

99,659,975

102,153,097

183,085,282

303,939,276

157,675,905

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

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

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

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

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

TOTAL ASSET

142,802,142

141,394,456

219,299,208

317,940,309

176,908,966

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

7,946,119

10,126,483

72,818,735

-

-

Other creditors & accruals

2,146,172

812,864

1,390,884

-

-

Hire purchase & lease creditors

-

-

60,698

-

-

Deposits from customers

3,760,902

4,279,377

853,032

-

-

Bill & acceptances payable

37,426,337

30,027,551

63,144,433

-

-

Amounts owing to holding company

25,351,482

40,886,530

-

-

-

Provision for taxation

-

-

96,151

-

-

Lease payables

95,681

82,806

-

-

-

Other liabilities

4,051,935

9,398,346

16,450,280

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

80,778,628

95,613,957

154,814,213

259,636,301

136,393,930

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

18,881,347

6,539,140

28,271,069

44,302,975

21,281,975

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

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

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

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

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

TOTAL NET ASSETS

62,023,514

45,780,499

64,484,995

58,304,008

40,515,036

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

52,000,000

47,000,000

42,000,000

52,000,000

52,000,000

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

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

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

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

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

TOTAL SHARE CAPITAL

52,000,000

47,000,000

42,000,000

52,000,000

52,000,000

Retained profit/(loss) carried forward

9,801,060

(1,341,650)

22,385,247

6,102,600

(11,616,049)

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

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

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

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

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

TOTAL RESERVES

9,801,060

(1,341,650)

22,385,247

6,102,600

(11,616,049)

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

61,801,060

45,658,350

64,385,247

58,102,600

40,383,951

Lease obligations

213,249

112,944

90,543

-

-

Deferred taxation

9,205

9,205

9,205

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

222,454

122,149

99,748

201,408

131,085

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

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

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

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

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

62,023,514

45,780,499

64,484,995

58,304,008

40,515,036

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

3,847,609

5,954,593

12,106,121

-

-

Net Liquid Funds

(33,578,728)

(24,072,958)

(51,038,312)

-

-

Net Liquid Assets

(746,445)

(11,729,013)

(21,077,692)

44,302,975

21,281,975

Net Current Assets/(Liabilities)

18,881,347

6,539,140

28,271,069

44,302,975

21,281,975

Net Tangible Assets

61,871,257

45,628,242

64,484,995

58,304,008

40,515,036

Net Monetary Assets

(968,899)

(11,851,162)

(21,177,440)

44,101,567

21,150,890

BALANCE SHEET ITEMS

Total Borrowings

37,639,586

30,140,495

63,295,674

-

-

Total Liabilities

81,001,082

95,736,106

154,913,961

259,837,709

136,525,015

Total Assets

142,802,142

141,394,456

219,299,208

317,940,309

176,908,966

Net Assets

62,023,514

45,780,499

64,484,995

58,304,008

40,515,036

Net Assets Backing

61,801,060

45,658,350

64,385,247

58,102,600

40,383,951

Shareholders' Funds

61,801,060

45,658,350

64,385,247

58,102,600

40,383,951

Total Share Capital

52,000,000

47,000,000

42,000,000

52,000,000

52,000,000

Total Reserves

9,801,060

(1,341,650)

22,385,247

6,102,600

(11,616,049)

LIQUIDITY (Times)

Cash Ratio

0.05

0.06

0.08

-

-

Liquid Ratio

0.99

0.88

0.86

-

-

Current Ratio

1.23

1.07

1.18

1.17

1.16

WORKING CAPITAL CONTROL (Days)

Stock Ratio

8

7

14

-

-

Debtors Ratio

25

22

24

-

-

Creditors Ratio

3

4

20

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0.61

0.66

0.98

-

-

Liabilities Ratio

1.31

2.10

2.41

4.47

3.38

Times Interest Earned Ratio

16.31

(27.98)

(2.27)

-

-

Assets Backing Ratio

1.19

0.97

1.54

1.12

0.78

PERFORMANCE RATIO (%)

Operating Profit Margin

1.48

(2.60)

(0.41)

1.67

0.38

Net Profit Margin

1.31

(2.37)

(0.41)

1.51

0.43

Return On Net Assets

21.53

(54.94)

(5.91)

33.57

6.19

Return On Capital Employed

21.48

(54.75)

(5.90)

33.57

6.19

Return On Shareholders' Funds/Equity

18.03

(51.97)

(8.59)

30.50

7.05

Dividend Pay Out Ratio (Times)

0.00

0.00

0.00

-

-

NOTES TO ACCOUNTS

Contingent Liabilities

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 :

RAS

 

 

Report Prepared by :

NIT

 

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.