MIRA INFORM REPORT

 

 

Report No. :

344379

Report Date :

08.10.2015

 

IDENTIFICATION DETAILS

 

Name :

F. LINSTER & CO. GMBH

 

 

Registered Office :

Zeppelinstr. 16-18 D 84544 Aschau

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

1952

 

 

Com. Reg. No.:

HRB 4235

 

 

Legal Form :

Private limited company

 

 

Line of Business :

Wholesale of iron ores, iron, steel and iron and steel semi-finished goods

 

 

No. of Employee :

57

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Satisfactory

 

 

Payment Behaviour :

No complaints

 

 

Litigation :

Clear

 

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

GERMANY ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, contributed to strong growth and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 5.2% in 2014. The new German government introduced a minimum wage of about $11.60 (8.50 euros) per hour to take effect in 2015. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011 and in 2012 Germany reached a budget surplus of 0.1%. The budget was essentially in balance in 2014. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. The German economy suffers from low levels of investment, and a government plan to invest 15 billion euros 2016-18, largely in infrastructure, is intended to spur needed private investment. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela MERKEL announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany plans to replace nuclear power with renewable energy, which accounted for 27.8% of gross electricity consumption in 2014, up from 9% in 2000. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production. Extremely low inflation, caused largely by low global energy prices and a weak euro, are expected to boost German GDP growth in 2015.

 

Source : CIA

 

 

Company name and address

 

F. LINSTER & CO. GMBH

 

 Company Status:      active

                      Zeppelinstr. 16-18

                      D 84544 Aschau

                      Telephone:08638/9560

                      Telefax:  08638/2131

                      Homepage: www.linster.de

                      E-mail:   n.herden@linster.de

 

 VAT no.:             DE811239091

 Tax ID number:       141/167/50806

 

 

 CONCLUSION

 

 Business relations are permissible.

 

 

Summary

 

 LEGAL FORM               Private limited company

 Date of foundation:      1952

 Shareholders'

 agreement:                   09.01.1985

 Registered on:             16.04.1985

 Commercial Register:   Local court 83278 Traunstein

 under:                          HRB 4235

 

 

 Share capital

 

EUR            613,550.25

 

 Shareholder:

                      Thomas Linster

                      Lärchenstr. 1

                      D 84544 Aschau

                      born: 14.03.1956

                      Share:             EUR            204,516.75

 Shareholder:

                      Alexander Linster

                      Lärchenstr. 1

                      D 84544 Aschau

                      born: 29.09.1960

                      Share:             EUR            204,516.75

 Shareholder:

                      Gabriele Petri

                      D 84544 Aschau

                      born: 21.03.1952

                      Share:             EUR            204,516.75

 Manager:

                      Thomas Linster

                      Lärchenstr. 1

                      D 84544 Aschau

                      having sole power of representation

                      born: 14.03.1956

                      Profession: Businessman

                      Marital status: married

 Manager:

                      Alexander Linster

                      Lärchenstr. 1

                      D 84544 Aschau

                      having sole power of representation

                      born: 29.09.1960

                      Profession: Businessman

                      Marital status: married

 Proxy:

                      Franz Pfeiffer

                      D 84478 Waldkraiburg

                      born: 25.06.1965

 Proxy:

                      Norbert Herden

                      D 84478 Waldkraiburg

                      born: 12.12.1963

 Proxy:

                      Klaus Hüller

                      D 84453 Mühldorf

                      authorized to jointly represent the company

                      born: 27.09.1982

 

 Further functions/participations of Thomas Linster (Manager)

 Shareholder:

 

                      SL Piping GmbH

                      Im Hock 10-12

                      D 40721 Hilden

                      Legal form: Private limited company

                      Share capital:     EUR            100,000.00

                      Share:             EUR             26,250.00

                      Registered

                      on:         19.03.2004

                      Reg. data:  40227 Düsseldorf, HRB 50401

 Shareholder:

                      LST Linster Stainless Trading GmbH

                      Im Hock 10-12

                      D 40721 Hilden

                      Legal form: Private limited company

                      Share capital:     EUR             75,000.00

                      Share:             EUR             25,000.00

                      Registered

                      on:         19.10.2000

                      Reg. data:  40227 Düsseldorf, HRB 39675

 Manager:

                      BOWA GmbH Apparate- und Behälterbau

                      Liebigstr. 2

                      D 84544 Aschau

                      Legal form: Private limited company

                      Share capital:     EUR            255,645.94

                      Registered

                      on:         15.03.1948

                      Reg. data:  83278 Traunstein, HRB 79

 

 Further functions/participations of Alexander Linster (Manager)

 Shareholder:

 

                      SL Piping GmbH

                      Im Hock 10-12

                      D 40721 Hilden

                      Legal form: Private limited company

                      Share capital:     EUR            100,000.00

                      Share:             EUR             26,250.00

                      Registered

                      on:         19.03.2004

                      Reg. data:  40227 Düsseldorf, HRB 50401

 Shareholder:

                      LST Linster Stainless Trading GmbH

                      Im Hock 10-12

                      D 40721 Hilden

                      Legal form: Private limited company

                      Share capital:     EUR             75,000.00

                      Share:             EUR             25,000.00

                      Registered

                      on:         19.10.2000

                      Reg. data:  40227 Düsseldorf, HRB 39675

 Manager:

                      BOWA GmbH Apparate- und Behälterbau

                      Liebigstr. 2

                      D 84544 Aschau

                      Legal form: Private limited company

                      Share capital:     EUR            255,645.94

                      Registered

                      on:         15.03.1948

                      Reg. data:  83278 Traunstein, HRB 79

 

 

 BUSINESS ACTIVITIES

 

 Main industrial sector

 46721   Wholesale of iron ores, iron, steel and iron and steel

 semi-finished goods

 

 

 PARTICIPATIONS

 

 Shareholder:

                      BOWA GmbH Apparate- und Behälterbau

                      Liebigstr. 2

                      D 84544 Aschau

                      Legal form: Private limited company

                      Company Status: active

                      Share capital:     EUR            255,645.94

                      Share:             EUR            240,307.18

                      Reg. data:  15.03.1948

                                  Local court 83278 Traunstein

                                  HRB 79

 

 

 FINANCIAL INFORMATION

 

 Payment experience:  within agreed terms

 

 Negative information:We have no negative information at hand.

 

 Balance sheet year:  2013

 

 

 REAL ESTATE

 

 Type of ownership:   Tenant

 Address              Zeppelinstr. 16-18

                      D 84544 Aschau

 

 Land register documents were not available.

 

 

BANKERS

 

 Principal bank

 COMMERZBANK, 84465 WALDKRAIBURG

 Sort. code: 71142041

 BIC: COBADEFFXXX

 

 Further banks

 SPARKASSE ALTÖTTING-MÜHLDORF, 84544 ASCHAU A. INN

 Sort. code: 71151020

 BIC: BYLADEM1MDF

 VR MEINE RAIFFEISENBANK, 84496 ALTÖTTING

 Sort. code: 71061009

 BIC: GENODEF1AOE

 

 

 FINANCIAL FIGURES

 

 Turnover:            2013               EUR         29,534,423.00

 Profit:              2013               EUR            424,791.00

 Equipment:                              EUR            508,153.00

 Ac/ts receivable:                       EUR          2,623,708.00

 Liabilities:                            EUR          1,712,743.00

 Real estate of the firm:                EUR            312,353.00

 Employees:                                                     57

 - thereof permanent staff:                                     57

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.01.2013 - 31.12.2013

 Equity ratio [%]:                 84.65

 Liquidity ratio:                   8.14

 Return on total capital [%]:       2.44

 

 Balance sheet ratios 01.01.2012 - 31.12.2012

 Equity ratio [%]:                 77.91

 Liquidity ratio:                  10.00

 Return on total capital [%]:       7.61

 

 Balance sheet ratios 01.01.2011 - 31.12.2011

 Equity ratio [%]:                 69.83

 Liquidity ratio:                   1.71

 Return on total capital [%]:       3.31

 

 Balance sheet ratios 01.01.2010 - 31.12.2010

 Equity ratio [%]:                 83.53

 Liquidity ratio:                   3.62

 Return on total capital [%]:       8.82

 

 Equity ratio

 The equity ratio indicates the portion of the equity as compared

 to the total capital. The higher the equity ratio, the better the

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 Liquidity ratio

 The liquidity ratio shows the proportion between adjusted

 receivables and net liabilities. The higher the ratio, the lower

 the company's financial dependancy from external creditors.

 

 Return on total capital

 The return on total capital shows the efficiency and return on

 the total capital employed in the company. The higher the return

 on total capital, the more economically does the company work

 with the invested capital.

 

 

 Type of balance

 sheet:               Company balance sheet

 Origin of the present

 balance sheet:       self-disclosure

 

 Financial year:      01.01.2013 - 31.12.2013

 

 ASSETS                                  EUR         17,419,809.62

  Fixed assets                           EUR          2,275,856.03

   Intangible assets                     EUR             42,642.00

    Concessions, licences, rights        EUR             42,642.00

   Tangible assets                       EUR            821,697.08

    Land / similar rights                EUR            312,353.20

    Plant / machinery                    EUR              1,191.00

    Other tangible assets / fixtures and

    fittings                             EUR            508,152.88

   Financial assets                      EUR          1,411,516.95

    Shares in participations /

    subsidiaries and the like            EUR          1,411,516.95

     Shares in related companies         EUR          1,411,516.95

  Current assets                         EUR         15,143,953.59

   Stocks                                EUR         11,130,000.00

    Finished goods / work in progress    EUR         11,130,000.00

   Accounts receivable                   EUR          2,623,707.87

    Trade debtors                        EUR          1,429,246.18

    Amounts due from related companies   EUR            151,092.34

    Amounts due from affiliated companiesEUR            741,831.38

    Other debtors and assets             EUR            301,537.97

   Liquid means                          EUR          1,390,245.72

 

 LIABILITIES                             EUR         17,419,809.62

  Shareholders' equity                   EUR         14,746,682.78

   Capital                               EUR            613,550.26

    Subscribed capital (share capital)   EUR            613,550.26

   Reserves                              EUR          3,508,409.78

    Capital reserves                     EUR          3,507,588.59

    Retained earnings / revenue reserves EUR                821.19

   Balance sheet profit/loss (+/-)       EUR         10,624,722.74

    Profit / loss brought forward        EUR         10,199,931.91

    Annual surplus / annual deficit      EUR            424,790.83

  Provisions                             EUR            960,384.20

   Pension provisions and comparable

   provisions                            EUR            450,599.00

   Other / unspecified provisions        EUR            509,785.20

  Liabilities                            EUR          1,712,742.64

   Other liabilities                     EUR          1,712,742.64

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          1,307,548.99

    Notes payable                        EUR            152,394.21

    Unspecified other liabilities        EUR            252,799.44

     thereof liabilities from tax /

     financial authorities               EUR            229,996.64

     thereof liabilities from social

     security                            EUR             22,802.80

  Guarantees and other commitments       EUR          1,250,000.00

   Guarantees / warranties               EUR          1,250,000.00

    Guarantees                           EUR          1,250,000.00

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

 

  Sales                                  EUR         29,534,422.99

  Other operating income                 EUR            841,544.31

  Cost of materials                      EUR         23,787,059.78

   Raw materials and supplies, purchased

   goods                                 EUR         23,560,242.03

   Purchased services                    EUR            226,817.75

  Gross result (+/-)                     EUR          6,588,907.52

  Staff expenses                         EUR          3,414,310.85

   Wages and salaries                    EUR          2,949,235.34

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            465,075.51

  Total depreciation                     EUR            123,580.93

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            123,580.93

  Other operating expenses               EUR          2,414,460.69

  Operating result from continuing

  operations                             EUR            636,555.05

  Interest result (+/-)                  EUR            -32,313.73

   Interest and similar income           EUR             21,242.27

   Interest and similar expenses         EUR             53,556.00

  Financial result (+/-)                 EUR            -32,313.73

  Result from ordinary operations (+/-)  EUR            604,241.32

  Income tax / refund of income tax (+/-)EUR           -169,921.11

  Other taxes / refund of taxes          EUR             -9,529.38

  Tax (+/-)                              EUR           -179,450.49

  Annual surplus / annual deficit        EUR            424,790.83

 

 Type of balance

 sheet:               Company balance sheet

 Origin of the present

 balance sheet:       self-disclosure

 

 Financial year:      01.01.2012 - 31.12.2012

 

 ASSETS                                  EUR         18,922,647.58

  Fixed assets                           EUR          1,971,116.78

   Intangible assets                     EUR             16,738.75

    Concessions, licences, rights        EUR             16,738.75

   Tangible assets                       EUR            542,861.08

    Land / similar rights                EUR            312,353.20

    Plant / machinery                    EUR                  9.00

    Other tangible assets / fixtures and

    fittings                             EUR            230,498.88

   Financial assets                      EUR          1,411,516.95

    Shares in participations /

    subsidiaries and the like            EUR          1,411,516.95

     Shares in related companies         EUR          1,411,516.95

  Current assets                         EUR         16,949,707.80

   Stocks                                EUR         11,044,000.00

    Finished goods / work in progress    EUR         11,044,000.00

   Accounts receivable                   EUR          2,804,873.63

    Trade debtors                        EUR          2,182,858.64

    Amounts due from related companies   EUR            404,064.17

    Other debtors and assets             EUR            217,950.82

   Liquid means                          EUR          3,100,834.17

  Remaining other assets                 EUR              1,823.00

   Accruals (assets)                     EUR              1,823.00

 

 LIABILITIES                             EUR         18,922,647.58

  Shareholders' equity                   EUR         14,741,891.95

   Capital                               EUR            613,550.26

    Subscribed capital (share capital)   EUR            613,550.26

   Reserves                              EUR          3,508,409.78

    Capital reserves                     EUR          3,507,588.59

    Retained earnings / revenue reserves EUR                821.19

   Balance sheet profit/loss (+/-)       EUR         10,619,931.91

    Profit / loss brought forward        EUR          9,179,898.08

    Annual surplus / annual deficit      EUR          1,440,033.83

  Provisions                             EUR          1,600,431.90

   Pension provisions and comparable

   provisions                            EUR            412,174.00

   Provisions for taxes                  EUR            182,120.13

   Other / unspecified provisions        EUR          1,006,137.77

  Liabilities                            EUR          2,580,323.73

   Other liabilities                     EUR          2,580,323.73

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR          1,907,566.66

    Notes payable                        EUR            316,942.71

    Liabilities from received advance

    payments                             EUR              2,704.53

    Unspecified other liabilities        EUR            353,109.83

     thereof liabilities from tax /

     financial authorities               EUR             48,648.99

     thereof liabilities from social

     security                            EUR             21,685.08

  Guarantees and other commitments       EUR          1,000,000.00

   Guarantees / warranties               EUR          1,000,000.00

    Guarantees                           EUR          1,000,000.00

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

 

  Sales                                  EUR         36,555,204.45

  Other operating income                 EUR            605,177.57

  Cost of materials                      EUR         28,600,556.41

   Raw materials and supplies, purchased

   goods                                 EUR         28,473,038.09

   Purchased services                    EUR            127,518.32

  Gross result (+/-)                     EUR          8,559,825.61

  Staff expenses                         EUR          3,313,451.48

   Wages and salaries                    EUR          2,854,448.86

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            459,002.62

  Total depreciation                     EUR            113,103.70

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            113,103.70

  Other operating expenses               EUR          3,129,892.74

  Operating result from continuing

  operations                             EUR          2,003,377.69

  Interest result (+/-)                  EUR            -24,884.55

   Interest and similar income           EUR             35,413.07

   Interest and similar expenses         EUR             60,297.62

  Financial result (+/-)                 EUR            -24,884.55

  Result from ordinary operations (+/-)  EUR          1,978,493.14

  Income tax / refund of income tax (+/-)EUR           -532,596.46

  Other taxes / refund of taxes          EUR             -5,862.85

  Tax (+/-)                              EUR           -538,459.31

  Annual surplus / annual deficit        EUR          1,440,033.83


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.26

UK Pound

1

Rs.99.53

Euro

1

Rs.73.47

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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.