MIRA INFORM REPORT

 

 

Report No. :

344444

Report Date :

10.10.2015

 

IDENTIFICATION DETAILS

 

Name :

DOW CORNING SINGAPORE PTE. LTD.

 

 

Registered Office :

1, Fusionopolis Walk, 07-11, Solaris, 138628

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

11.10.1990

 

 

Com. Reg. No.:

199005022-M

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of Chemicals and Chemical Products & Investment Holding.

 

 

No. of Employees :

50 [2015]

 

 

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)

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.

:

199005022-M

COMPANY NAME

:

DOW CORNING SINGAPORE PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

11/10/1990

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

1, FUSIONOPOLIS WALK, 07-11, SOLARIS, 138628, SINGAPORE.

BUSINESS ADDRESS

:

1, FUSIONOPOLIS WALK, 07-11, SOLARIS, NORTH TOWER, 138628, SINGAPORE.

TEL.NO.

:

65-62536611

FAX.NO.

:

65-62536070

WEB SITE

:

WWW.DOWCORNING.COM

CONTACT PERSON

:

TAN KIN HUA ( DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF CHEMICALS AND CHEMICAL PRODUCTS & INVESTMENT HOLDING

ISSUED AND PAID UP CAPITAL

:

54,645,531.00 ORDINARY SHARE, OF A VALUE OF SGD 127,978,030.00

SALES

:

SGD 377,556,049 [2014]

NET WORTH

:

SGD 179,835,007 [2014]

STAFF STRENGTH

:

50 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

AVERAGE

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 chemicals and chemical products & investment holding.

 

The immediate holding company of the Subject is DC GLOBAL HOLDINGS S.A.R.L., a company incorporated in LUXEMBOURG.

The ultimate holding company of the Subject is DOW CORNING CORPORATION, a company incorporated in UNITED STATES.

 

Share Capital History

Date

Issue & Paid Up Capital

18/09/2015

SGD 127,978,030.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

DC GLOBAL HOLDINGS S.A.R.L.

13-15, AVENUE DE LA LIBERTE, L-1931, LUXEMBOURG.

T11UF5075

54,645,531.00

100.00

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

------

54,645,531.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

Status

(%)

As At

CHINA

DOW CORNING (SHANGHAI) CO., LTD.

-

100.00

31/12/2012

CHINA

DOW CORNING (CHINA) HOLDING COMPANY LIMITED

-

100.00

31/12/2012

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. TAN KIN HUA

Address

:

6, PARI DEDAP WALK, 10-05, TANAMERA CREST, 486060, SINGAPORE.

IC / PP No

:

S0164983C

Nationality

:

SINGAPOREAN

Date of Appointment

:

28/02/2003

 

DIRECTOR 2

 

Name Of Subject

:

WANG SOO KEE

Address

:

15, WOODGROVE AVENUE, 738385, SINGAPORE.

IC / PP No

:

A30454801

Nationality

:

MALAYSIAN

Date of Appointment

:

31/01/2014



MANAGEMENT

 

 

1)

Name of Subject

:

TAN KIN HUA

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

PRICEWATERHOUSECOOPERS LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

CHEN LAI FONG

IC / PP No

:

S1660510G

Address

:

9A LANTANA AVENUE, LUCKY PARK 277908, 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

:

YES

Overseas

:

YES



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

 

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

CHEMICALS

Services

:

INVESTMENT HOLDING COMPANIES

 

Total Number of Employees:

YEAR

2015

2014


GROUP

N/A

N/A

COMPANY

50

50

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of chemicals and chemical products & investment holding.

The Subject is a global leader in silicones, silicon-based technology and innovation.

Silicones and silicon-based technology products and services for performance-enhancement to serve the diverse needs of construction, beauty and personal care, automotive, lighting, electronics and many other industries


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6562536611

Current Telephone Number

:

65-62536611

Match

:

YES

Address Provided by Client

:

1 FUSIONPOLIS WALK, #07-11 SOLARIS NORTH TOWER SINGAPORE 138628

Current Address

:

1, FUSIONOPOLIS WALK, 07-11, SOLARIS, NORTH TOWER, 138628, SINGAPORE.

Match

:

YES

 

 

Other Investigations


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

The Subject refused to disclose its bankers.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Erratic

[

2011 - 2014

]

Profit/(Loss) Before Tax

:

Decreased

[

2011 - 2014

]

Return on Shareholder Funds

:

Unfavourable

[

2.85%

]

Return on Net Assets

:

Unfavourable

[

3.18%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The dip in profit could be due to the stiff market competition which reduced the Subject's profit margin. 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

:

Unfavourable

[

71 Days

]

Creditors Ratio

:

Favourable

[

4 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The high debtors' ratio could indicate that the Subject was weak in its credit control. However, the Subject could also giving longer credit periods to its customers in order to boost its sales or to capture / retain its market share. 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

[

1.17 Times

]

Current Ratio

:

Unfavourable

[

1.28 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

:

Acceptable

[

3.73 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. 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 Subject recorded lower profits as its turnover showed a erratic trend. The Subject's management was unable to control its costs efficiently as its profit showed a downward trend. 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 had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. 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 : LIMITED

 

 

 

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 1990, the Subject is a Private Limited company, focusing on wholesale of chemicals and chemical products & investment holding. The Subject has been in business for over two decades. It has built up a strong clientele base and good reputation will enable the Subject to further enhance its business in the near term.  The Subject is expected to enjoy a stable market shares. With strong capital position of MYR 189,250,000, 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 50 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.

Financially, the Subject registered a higher turnover compared to previous year. However, its profits showed a reverse trend. The lower profit achieved was a result of higher operating cost and increased competition. 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 179,835,007, 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.

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 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 promptly.

 

 

 

PROFIT AND LOSS ACCOUNT

 

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

DOW CORNING SINGAPORE PTE. LTD.

 

Financial Year End

2014-12-31

2013-12-31

2012-12-31

2011-12-31

Months

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

Currency

SGD

SGD

SGD

SGD

TURNOVER

377,556,049

365,143,151

369,965,393

323,108,180

Other Income

14,884

33,466

48,392

-

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

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

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

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

Total Turnover

377,570,933

365,176,617

370,013,785

323,108,180

Costs of Goods Sold

(331,439,876)

(320,830,532)

(326,131,358)

(285,042,100)

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

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

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

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

Gross Profit

46,131,057

44,346,085

43,882,427

38,066,080

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

6,290,842

8,560,525

7,300,262

6,906,534

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

6,290,842

8,560,525

7,300,262

6,906,534

Taxation

(1,157,599)

(1,359,637)

(825,932)

(1,034,529)

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

5,133,243

7,200,888

6,474,330

5,872,005

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

41,395,421

34,194,533

27,720,203

21,848,198

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

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

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

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

As restated

41,395,421

34,194,533

27,720,203

21,848,198

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

46,528,664

41,395,421

34,194,533

27,720,203

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

46,528,664

41,395,421

34,194,533

27,720,203

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

2,304,745

194,914

-

-

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

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

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

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

2,304,745

194,914

-

-

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

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

-

-

DEPRECIATION (as per notes to P&L)

617,321

543,819

397,686

121,923

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

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

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

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

617,321

543,819

397,686

121,923

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

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

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

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

 

 

 

 

BALANCE SHEET

 

DOW CORNING SINGAPORE PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

4,739,820

4,860,795

5,280,205

5,261,796

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

245,503,424

195,583,296

158,404,428

119,740,649

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

245,503,424

195,583,296

158,404,428

119,740,649

Others

43,260

43,260

44,153

44,153

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

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

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

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

TOTAL INTANGIBLE ASSETS

43,260

43,260

44,153

44,153

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

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

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

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

TOTAL LONG TERM ASSETS

250,286,504

200,487,351

163,728,786

125,046,598

Stocks

8,091,734

7,598,998

7,047,353

7,633,496

Trade debtors

73,664,188

64,203,213

69,472,395

61,335,902

Other debtors, deposits & prepayments

-

-

-

778,083

Amount due from holding company

502,592

328,811

168,522

66,953

Amount due from related companies

3,822,179

4,674,173

2,579,916

2,315,178

Cash & bank balances

6,130,330

19,131,498

5,682,809

13,220,736

Others

632,583

552,218

577,357

-

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

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

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

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

TOTAL CURRENT ASSETS

92,843,606

96,488,911

85,528,352

85,350,348

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

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

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

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

TOTAL ASSET

343,130,110

296,976,262

249,257,138

210,396,946

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

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

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

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

CURRENT LIABILITIES

Trade creditors

3,318,631

2,954,227

2,806,885

4,172,800

Other creditors & accruals

2,496,020

1,791,192

3,163,940

2,097,342

Amounts owing to holding company

25,738,444

34,431,014

32,867,778

25,340,069

Amounts owing to related companies

39,889,288

41,468,554

40,915,376

55,346,401

Provision for taxation

1,167,970

1,015,346

961,933

406,855

Other liabilities

47,219

6,586

210,622

71,446

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

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

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

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

TOTAL CURRENT LIABILITIES

72,657,572

81,666,919

80,926,534

87,434,913

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

20,186,034

14,821,992

4,601,818

(2,084,565)

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

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

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

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

TOTAL NET ASSETS

270,472,538

215,309,343

168,330,604

122,962,033

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

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

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

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

SHARE CAPITAL

Ordinary share capital

127,978,030

127,978,030

127,978,030

89,314,030

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

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

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

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

TOTAL SHARE CAPITAL

127,978,030

127,978,030

127,978,030

89,314,030

Retained profit/(loss) carried forward

46,528,664

41,395,421

34,194,533

27,720,203

Others

5,328,313

5,328,313

5,328,313

5,328,313

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

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

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

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

TOTAL RESERVES

51,856,977

46,723,734

39,522,846

33,048,516

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

179,835,007

174,701,764

167,500,876

122,362,546

Deferred taxation

590,549

565,725

511,534

599,487

Others

90,046,982

40,041,854

318,194

-

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

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

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

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

TOTAL LONG TERM LIABILITIES

90,637,531

40,607,579

829,728

599,487

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

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

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

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

270,472,538

215,309,343

168,330,604

122,962,033

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

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

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

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

 

 

 

 

FINANCIAL RATIO

 

DOW CORNING SINGAPORE PTE. LTD.

 

TYPES OF FUNDS

Cash

6,130,330

19,131,498

5,682,809

13,220,736

Net Liquid Funds

6,130,330

19,131,498

5,682,809

13,220,736

Net Liquid Assets

12,094,300

7,222,994

(2,445,535)

(9,718,061)

Net Current Assets/(Liabilities)

20,186,034

14,821,992

4,601,818

(2,084,565)

Net Tangible Assets

270,429,278

215,266,083

168,286,451

122,917,880

Net Monetary Assets

(78,543,231)

(33,384,585)

(3,275,263)

(10,317,548)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

8,595,587

8,755,439

7,300,262

6,906,534

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

9,212,908

9,299,258

7,697,948

7,028,457

BALANCE SHEET ITEMS

Total Borrowings

0

0

0

0

Total Liabilities

163,295,103

122,274,498

81,756,262

88,034,400

Total Assets

343,130,110

296,976,262

249,257,138

210,396,946

Net Assets

270,472,538

215,309,343

168,330,604

122,962,033

Net Assets Backing

179,835,007

174,701,764

167,500,876

122,362,546

Shareholders' Funds

179,835,007

174,701,764

167,500,876

122,362,546

Total Share Capital

127,978,030

127,978,030

127,978,030

89,314,030

Total Reserves

51,856,977

46,723,734

39,522,846

33,048,516

LIQUIDITY (Times)

Cash Ratio

0.08

0.23

0.07

0.15

Liquid Ratio

1.17

1.09

0.97

0.89

Current Ratio

1.28

1.18

1.06

0.98

WORKING CAPITAL CONTROL (Days)

Stock Ratio

8

8

7

9

Debtors Ratio

71

64

69

69

Creditors Ratio

4

3

3

5

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

0

0

Liabilities Ratio

0.91

0.70

0.49

0.72

Times Interest Earned Ratio

3.73

44.92

0

0

Assets Backing Ratio

2.11

1.68

1.31

1.38

PERFORMANCE RATIO (%)

Operating Profit Margin

1.67

2.34

1.97

2.14

Net Profit Margin

1.36

1.97

1.75

1.82

Return On Net Assets

3.18

4.07

4.34

5.62

Return On Capital Employed

3.18

4.07

4.34

5.61

Return On Shareholders' Funds/Equity

2.85

4.12

3.87

4.80

Dividend Pay Out Ratio (Times)

0

0

0

0

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

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 :

KAS

 

 

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.