MIRA INFORM REPORT

 

 

Report No. :

344255

Report Date :

10.10.2015

 

IDENTIFICATION DETAILS

 

Name :

CORNING SINGAPORE HOLDINGS PRIVATE LIMITED

 

 

Registered Office :

1, Robinson Road, 17-00, Aia Tower, 048542

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

14.09.2010

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Investment Holding.

 

 

No. of Employee :

35 [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 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.

:

201019507-W

COMPANY NAME

:

CORNING SINGAPORE HOLDINGS PRIVATE LIMITED

FORMER NAME

:

N/A

INCORPORATION DATE

:

14/09/2010

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

1, ROBINSON ROAD, 17-00, AIA TOWER, 048542, SINGAPORE.

BUSINESS ADDRESS

:

1, KIM SENG PROMENADE, 09-11/12, GREAT WORLD CITY, WEST TOWER, 237994, SINGAPORE.

TEL.NO.

:

65-65729740

FAX.NO.

:

65-67352913

CONTACT PERSON

:

LAW ENG NEE ( DIRECTOR )

PRINCIPAL ACTIVITY

:

INVESTMENT HOLDING

ISSUED AND PAID UP CAPITAL

:

581,347.00 ORDINARY SHARE, OF A VALUE OF USD 581,348,464.00

SALES

:

SGD 8,438,745 [2013]

NET WORTH

:

SGD 503,022,140 [2013]

STAFF STRENGTH

:

35 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL 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) investment holding.

 

Share Capital History

Date

Issue & Paid Up Capital

07/10/2015

USD 581,348,464.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

CORNING MAURITIUS LTD

LES CASCADES BUILDING, EDITH CAVELL STREET, PORT LOUIS, MAURITIUS.

T10UF2721H

581,347.00

100.00

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

------

581,347.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

Status

(%)

As At

201013032K

SINGAPORE

TR INTEGRATION PTE. LTD.

-

100.00

07/10/2015



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

LENNART BENGT GOETE ELVINSSON

Address

:

4, HYDE PARK GARDENS, BALCKROCK,COUNTRY DUBLIN, IRELAND.

IC / PP No

:

52823970

Nationality

:

SWEDE

Date of Appointment

:

28/09/2010

 

DIRECTOR 2

 

Name Of Subject

:

LAW ENG NEE

Address

:

941, JURONG WEST STREET 91, 03-471, 640941, SINGAPORE.

IC / PP No

:

S7472090J

Nationality

:

SINGAPOREAN

Date of Appointment

:

21/02/2013

 

DIRECTOR 3

 

Name Of Subject

:

MICHAEL TEO WEE HIAN

Address

:

2, PANDAN VALLEY, 05-203, ACACIA COURT, 597626, SINGAPORE.

IC / PP No

:

S0030995H

Nationality

:

SINGAPOREAN

Date of Appointment

:

14/09/2010



MANAGEMENT

 

 

1)

Name of Subject

:

LAW ENG NEE

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

PRICEWATERHOUSECOOPERS LLP

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

LEONG YOKE YENG

IC / PP No

:

S1329872F

Address

:

123, CORONATION ROAD WEST, 269348, SINGAPORE.

 

 

BANKING


No Banker found in our databank.

 

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

:

N/A

Overseas

:

N/A


The Subject is a service provider.

 
The Subject refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its clientele.

 

 

OPERATIONS

 

Services

:

INVESTMENT HOLDING

 

Total Number of Employees:

YEAR

2015

GROUP

N/A

COMPANY

35

 

Branch

:

NO

Other Information:


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


The Group's Life Sciences division offers innovative vessels, advanced surfaces, cell culture media and bench top equipment for a wide spectrum of laboratory applications. Led by the Corning brand, its flagship products for cell culture, drug discovery and bioprocess, its newer brands, Falcon (liquid handling and cell culture), Axygen (genomics), and Gosselin (microbiology) combine with world-renowned PYREX glass to offer beginning-to-end solutions which help scientists advance their work.



CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-65729740

Match

:

N/A

Address Provided by Client

:

1 KIM SENG PROMENADE, GREAT WORLD CITY NO.09-11/12 WEST TOWER SINGAPORE 237994.

Current Address

:

1, KIM SENG PROMENADE, 09-11/12, GREAT WORLD CITY, WEST TOWER, 237994, SINGAPORE.

Match

:

YES

 

Other Investigations


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

The Subject refused to disclose its bankers.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

71.41%

]

Profit/(Loss) Before Tax

:

Decreased

[

(468.20%)

]

Return on Shareholder Funds

:

Unfavourable

[

0.06%

]

Return on Net Assets

:

Unfavourable

[

0.07%

]

The increase in turnover could be due to the Subject adopting an aggressive marketing strategy.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 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

[

7 Days

]

Debtor Ratio

:

Favourable

[

0 Days

]

Creditors Ratio

:

Favourable

[

0 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

Liquidity

Liquid Ratio

:

Favourable

[

2.02 Times

]

Current Ratio

:

Favourable

[

2.08 Times

]

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

Solvency

Interest Cover

:

Nil

[

0.00 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject's interest cover was nil as it did not pay any interest during the year. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

Overall Assessment :

The higher turnover had helped to reduce the Subject's losses. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. The Subject did not make any interest payment during the year. The Subject was dependent on its shareholders' funds to finance its business needs. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

Overall financial condition of the Subject : FAIR

 

 

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 :

ECONOMY

The Ministry of Trade and Industry (MTI) announced that it expects the Singapore economy to grow by around 3.0% in 2014, and by 2.0 to 4.0% in 2015. Besides that in 2013, the economy grew by 4.1%, higher than the 1.9% growth in 2012. This was mainly due to strong growth in the services producing industries, particularly the finance & insurance, as well as wholesale & retail trade sectors.

In 2013, all sectors contributed positively to growth. Finance & insurance was the largest contributor (1.2 percentage-points), followed by wholesale & retail trade (0.8 percentage-points) and business services (0.6 percentage-points). Growth in the manufacturing sector was improved by 1.7%, on the back of strong growth in the electronics and transport engineering clusters. By contrast, growth in the construction sector moderated to 5.9%, from 8.6% in 2012.

Growth in the services producing industries picked up to 5.3% in 2013, from 2.0% in 2012. This was mainly due to stronger growth in the finance & insurance and wholesale & retail trade sectors. The finance & insurance sector grew by 11%, up from 1.3% in the previous year. The wholesale & retail trade sector has expanded by 5.0%, after declining by 1.4% the year before.

For the whole of 2013, growth in total demand was 3.1%, similar to the pace of growth in 2012. External demand was the key contributor to total demand growth, accounting for 2.7 percentage-points, or almost 90%, of the increase. External demand grew at a faster pace of 3.6%, compared to the 1.4% growth in 2012. This was supported mainly by growth in the exports of machinery & transport equipment, miscellaneous manufactures, and transport services. Total domestic demand rose by a modest 1.7%, following the 8.6% increase in 2012. The slower growth in total domestic demand was primarily due to the decline in gross fixed capital formation (GFCF).

For the full year, total consumption expenditure grew by 4.4% in 2013, faster than the 2.8% growth in 2012. Public consumption expenditure increased by 11%, a strong rebound from the 1.9% decline in 2012. Private consumption expenditure recorded gains of 2.7%, moderating from the 4.1% increase in the preceding year.

Furthermore, in the first three quarters of 2014, the Singapore economy grew by 3.3% on a year-on-year basis. For the rest of the year, growth is expected to ease slightly on a year-on-year basis, in line with a projected slowdown in the global economy. Externally-oriented sectors such as the manufacturing and transportation & storage sectors are likely to slow, whereas growth in the construction sector will continue to be weighed down by the weakness in private sector construction activities. On the other hand, domestically-oriented sectors like business services are likely to remain resilient.

Additionally, the labour market in Singapore is expected to remain tight in 2015, with low unemployment and rising vacancy rates. Against this global and domestic backdrop, the growth outlook for the Singapore economy remains modest. In tandem with the expected pick-up in external demand, externally-oriented sectors such as manufacturing, wholesale trade and finance & insurance are likely to provide support to growth. While some domestically-oriented sectors such as businesses services are expected to remain resilient, labour-intensive ones like construction, retail and food services may see their growth weighed down by labour constraints.

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2010, the Subject is a Private Limited company, focusing on investment holding. The Subject has been in business for less than 5 years and it has slowly been building up contact with its clients while competing in the industry. However, it has yet to enjoy a stable market shares as it need to compete many well established players in the same field. With an issued and paid up capital of USD 581,348,464 and strong backing from its shareholder, the Subject enjoys timely financial assistance should the needs arise. These favourable conditions has minimised its risk in the industry compared to other players.


The Subject is operating on a medium scale and it has approximately 35 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.


We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at SGD 503,022,140, the Subject should be able to maintain its business in the near terms.


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

 

The industry has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. Thus, the Subject's future performance is very much depend on its marketing strategies in order to retain its position in the market.


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.

CORNING SINGAPORE HOLDINGS PRIVATE LIMITED

 

Financial Year End

2013-12-31

2012-12-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

SGD

SGD

TURNOVER

8,438,745

4,923,017

Other Income

-

5,000

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

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

Total Turnover

8,438,745

4,928,017

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

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

PROFIT/(LOSS) FROM OPERATIONS

359,510

(97,640)

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

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

PROFIT/(LOSS) BEFORE TAXATION

359,510

(97,640)

Taxation

(50,922)

(4,095)

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

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

PROFIT/(LOSS) AFTER TAXATION

308,588

(101,735)

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(11,765,341)

(11,755,075)

Prior year adjustment

-

91,469

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

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

As restated

(11,765,341)

(11,663,606)

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(11,456,753)

(11,765,341)

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(11,456,753)

(11,765,341)

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

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

INTEREST EXPENSE (as per notes to P&L)

DEPRECIATION (as per notes to P&L)

245,343

77,156

AMORTIZATION

10,481

-

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

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

255,824

77,156

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

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

 

 

 

BALANCE SHEET

 

CORNING SINGAPORE HOLDINGS PRIVATE LIMITED

 

ASSETS EMPLOYED:

FIXED ASSETS

474,494

112,073

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

500,610,944

485,368,412

Others

38,300

38,300

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

500,649,244

485,406,712

Computer software

43,419

-

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

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

TOTAL INTANGIBLE ASSETS

43,419

-

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

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

TOTAL LONG TERM ASSETS

501,167,157

485,518,785

Stocks

171,218

-

Other debtors, deposits & prepayments

177,226

142,720

Amount due from holding company

1,004,390

834,566

Amount due from related companies

237,495

132,913

Cash & bank balances

3,830,001

2,813,113

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

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

TOTAL CURRENT ASSETS

5,420,330

3,923,312

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

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

TOTAL ASSET

506,587,487

489,442,097

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

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

Other liabilities & accruals

1,080,254

794,208

Amounts owing to holding company

709,128

402,941

Amounts owing to related companies

734,842

25,027

Provision for taxation

75,922

4,095

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

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

TOTAL CURRENT LIABILITIES

2,600,146

1,226,271

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

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

NET CURRENT ASSETS/(LIABILITIES)

2,820,184

2,697,041

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

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

TOTAL NET ASSETS

503,987,341

488,215,826

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

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

SHARE CAPITAL

Ordinary share capital

514,313,773

499,050,571

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

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

TOTAL SHARE CAPITAL

514,313,773

499,050,571

Capital reserve

256,589

187,520

Retained profit/(loss) carried forward

(11,456,753)

(11,765,341)

Others

(91,469)

(91,469)

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

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

TOTAL RESERVES

(11,291,633)

(11,669,290)

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

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

SHAREHOLDERS' FUNDS/EQUITY

503,022,140

487,381,281

Retirement benefits provision

889,162

834,545

Others

76,039

-

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

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

TOTAL LONG TERM LIABILITIES

965,201

834,545

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

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

503,987,341

488,215,826

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

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

 

 

 

FINANCIAL RATIO

 

CORNING SINGAPORE HOLDINGS PRIVATE LIMITED

 

TYPES OF FUNDS

Cash

3,830,001

2,813,113

Net Liquid Funds

3,830,001

2,813,113

Net Liquid Assets

2,648,966

2,697,041

Net Current Assets/(Liabilities)

2,820,184

2,697,041

Net Tangible Assets

503,943,922

488,215,826

Net Monetary Assets

1,683,765

1,862,496

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

359,510

(97,640)

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

615,334

(20,484)

BALANCE SHEET ITEMS

Total Borrowings

0

0

Total Liabilities

3,565,347

2,060,816

Total Assets

506,587,487

489,442,097

Net Assets

503,987,341

488,215,826

Net Assets Backing

503,022,140

487,381,281

Shareholders' Funds

503,022,140

487,381,281

Total Share Capital

514,313,773

499,050,571

Total Reserves

(11,291,633)

(11,669,290)

LIQUIDITY (Times)

Cash Ratio

1.47

2.29

Liquid Ratio

2.02

3.20

Current Ratio

2.08

3.20

WORKING CAPITAL CONTROL (Days)

Stock Ratio

7

0

Debtors Ratio

0

0

Creditors Ratio

0

0

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

Liabilities Ratio

0.01

0

Times Interest Earned Ratio

0

0

Assets Backing Ratio

0.98

0.98

PERFORMANCE RATIO (%)

Operating Profit Margin

4.26

(1.98)

Net Profit Margin

3.66

(2.07)

Return On Net Assets

0.07

(0.02)

Return On Capital Employed

0.07

(0.02)

Return On Shareholders' Funds/Equity

0.06

(0.02)

Dividend Pay Out Ratio (Times)

0

0

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.64.78

UK Pound

1

Rs.99.54

Euro

1

Rs.73.08

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

ASH

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

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

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

--

NB

                                       New Business

 

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                  Payment record (10%)

Credit history (10%)                   Market trend (10%)                                Operational size (10%)

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