MIRA INFORM REPORT

 

 

Report No. :

345035

Report Date :

15.10.2015

 

IDENTIFICATION DETAILS

 

Name :

ASHLAND SINGAPORE PTE. LTD.

 

 

Formerly Known As :

HERCULES CHEMICALS SOLUTIONS PTE. LTD

HERCULES CHEMICALS INTERNATIONAL (SINGAPORE) PTE. LTD.

 

 

Registered Office :

8, Marina Boulevard, 05-02, Marina Bay Financial Centre, 018981

 

 

Country :

Singapore

 

 

Financials (as on) :

30.09.2014

 

 

Date of Incorporation :

02.04.2002

 

 

Com. Reg. No.:

200202678-C

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of chemicals and chemical products.

 

 

No. of Employee :

70 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

A

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Good  

 

 

Payment Behaviour :

Regular

 

 

Litigation :

Exist

 

 

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.

:

200202678-C

COMPANY NAME

:

ASHLAND SINGAPORE PTE. LTD.

FORMER NAME

:

HERCULES CHEMICALS SOLUTIONS PTE. LTD. (20/06/2011)
HERCULES CHEMICALS INTERNATIONAL (SINGAPORE) PTE. LTD. (30/04/2002)

INCORPORATION DATE

:

02/04/2002

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

8, MARINA BOULEVARD, 05-02, MARINA BAY FINANCIAL CENTRE, 018981, SINGAPORE.

BUSINESS ADDRESS

:

200, PANDAN LOOP, 07-01/02, PANTECH 21, 128388, SINGAPORE.

TEL.NO.

:

65-67755366

FAX.NO.

:

65-67755433

WEB SITE

:

WWW.ASHLAND.COM

CONTACT PERSON

:

SANJAY SURESH KARKHANIS ( DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF CHEMICALS AND CHEMICAL PRODUCTS

ISSUED AND PAID UP CAPITAL

:

15,050,000.00 ORDINARY SHARE, OF A VALUE OF SGD 15,050,000.00

SALES

:

USD 57,604,584 [2014]

NET WORTH

:

USD 23,506,251 [2014]

STAFF STRENGTH

:

70 [2015]

LITIGATION

:

TRACED

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

REGULAR

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.

 

The immediate holding company of the Subject is ASHLAND INDUSTRIES EUROPE GMBH, a company incorporated in SWITZERLAND.

 

Share Capital History

Date

Issue & Paid Up Capital

13/10/2015

SGD 15,050,000.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

ASHLAND INDUSTRIES EUROPE GMBH

RHEINWEG, 11, 8200, SCHAFFHAUSEN, SWITZERLAND.

T13UF1736

15,050,000.00

100.00

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

------

15,050,000.00

100.00

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MR. SANJAY SURESH KARKHANIS

Address

:

4, KEPPEL BAY DRIVE, 05-01, CARIBBEAN AT KEPPEL BAY, 98637, SINGAPORE.

IC / PP No

:

G3098715U

Nationality

:

INDIAN

Date of Appointment

:

02/10/2015

 

DIRECTOR 2

 

Name Of Subject

:

ZHAO QUAN

Address

:

RM 2501, 25/F, 29, LANE 58, MACAU ROAD, SHANGHAI, CHINA.

IC / PP No

:

S7675552C

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/07/2015




 

MANAGEMENT

 

 

 

1)

Name of Subject

:

SANJAY SURESH KARKHANIS

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

ERNST & YOUNG LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

ANTHONY ANNE CATHARINE

IC / PP No

:

S1347717E

Address

:

8, LORONG 29, GEYLANG, 07-06, 388064, 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 against the Subject whether the subject has been involved in any litigation.

 

 


LEGAL ACTION

 

Code No

:

99

Case No

:

19957

Year

:

2007

Place

:

SINGAPORE

Court

:

MAGISTRATE COURT

Date Filed

:

03/09/2007

Solicitor

:

KWOK LING LING BONNIE

Solicitor Ref

:

BK.5507.07

Solicitor Firm

:

BONNIE KWOK & CO

Plaintiff

:

WOO KAW CHUAN

Defendants

:

ASHLAND SINGAPORE PTE. LTD. (200202678)

 

8 MARINE BOULEVARD, 05-02, MARINA BAY FINANCIAL CENTRE, 018981, SINGAPORE.

Hearing Date

:

N/A

Amount Claimed

:

2350

Nature of Claim

:

SGD

Remark

:

TORT-NEGLIGENCE

 

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

[

X

]

Good 31-60 Days

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

 

Domestic Markets

:

SINGAPORE

 

Overseas

:

YES

 

Export Market

:

WORLDWIDE

 

Credit Term

:

N/A

 

Payment Mode

:

N/A

 

 

 

OPERATIONS

 

Goods Traded

:

CHEMICALS

Services

:

CHEMICAL TREATMENT ENGINEERING

 

Total Number of Employees:

YEAR

2015

2013

GROUP

N/A

N/A

COMPANY

70

70

 

Branch

:

NO

Other Information:


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

The Subject's engineered specialty chemical treatment programs includes:

* Water treatment application and pulp & paper
* Application and aqualon-water soluble polymer.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-67755366

Match

:

N/A

Address Provided by Client

:

200 PANDAN LOOP NO. 07-01/02 PANTECH 21,128388,SINGAPORE

Current Address

:

200, PANDAN LOOP, 07-01/02, PANTECH 21, 128388, 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

[

2010 - 2014

]

Profit/(Loss) Before Tax

:

Increased

[

2010 - 2014

]

Return on Shareholder Funds

:

Favourable

[

265.21%

]

Return on Net Assets

:

Unfavourable

[

(6.52%)

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.Higher losses before tax during the year could be due to the higher operating costs incurred. Generally the Subject was profitable. The favourable return on shareholders' funds and return on net assets indicate that the Subject's management was efficient in utilising the assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

17 Days

]

Debtor Ratio

:

Favourable

[

37 Days

]

Creditors Ratio

:

Favourable

[

20 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

[

4.16 Times

]

Current Ratio

:

Favourable

[

4.56 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

:

Unfavourable

[

(98.45 Times)

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject incurred losses in the year. It did not generate sufficient income to service its interest.  If the situation does not improve, the Subject may be vulnerable to default in servicing the interest. 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's losses increased but its turnover showed a  fluctuating trend. This indicate the Subject was slowly losing its market share due to its competitors. 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's interest cover was negative, indicating that it did not generate sufficient income to service its interest. If its result does not show impressive improvements or succeed obtaining short term financing or capital injection, it may not be able to service its interest and repay the loans. 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 : STABLE

 

 

 

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 2002, the Subject is a Private Limited company, focusing on wholesale of chemicals and chemical products. 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 a large issued and paid up capital of SGD 15,050,000 and strong backing from its holding company, the Subject enjoys timely financial assistance should the needs arise. These favourable conditions has minimised its risk in the industry compared to other players.


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. Being a moderate size company, the Subject has a total workforce of 70 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

.
Despite the higher turnover, the Subject suffered pre-tax losses which reflected a highly competitive business environment. Based on the higher profitability, the Subject has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. 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 USD 23,506,251, the Subject should be able to maintain its business in the near terms


We regard that the Subject's overall payment habit is prompt. The Subject had a favourable creditors' ratio as evidenced by its favourable collection days

 
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.


In view of the above favourable condition, we recommend credit be proceeded to the Subject with favourable term.

 

 

 

PROFIT AND LOSS ACCOUNT

 

 

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

ASHLAND SINGAPORE PTE. LTD.

 

Financial Year End

2014-09-30

2013-09-30

2012-09-30

2011-09-30

2010-09-30

Months

12

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

FULL

Currency

USD

USD

USD

USD

USD

TURNOVER

57,604,584

45,929,606

55,914,830

40,304,318

22,333,275

Other Income

3,130,912

3,018,762

2,848,496

5,219,692

-

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

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

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

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

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

Total Turnover

60,735,496

48,948,368

58,763,326

45,524,010

22,333,275

Costs of Goods Sold

(51,258,967)

(40,451,615)

(44,707,718)

(31,709,928)

(15,471,935)

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

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

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

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

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

Gross Profit

9,476,529

8,496,753

14,055,608

13,814,082

6,861,340

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

(1,549,207)

(420,062)

4,791,173

5,000,757

4,342,286

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

(1,549,207)

(420,062)

4,791,173

5,000,757

4,342,286

Taxation

-

-

(714,010)

(493,379)

(929,932)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

(1,549,207)

(420,062)

4,077,163

4,507,378

3,412,354

Profit/(Loss) from discontinued operation

63,889,735

2,960,169

-

-

-

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

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

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

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

62,340,528

2,540,107

4,077,163

4,507,378

3,412,354

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

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

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

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

62,340,528

2,540,107

4,077,163

4,507,378

3,412,354

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

3,496,621

5,967,861

1,890,698

(2,616,680)

(6,029,034)

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

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

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

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

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

As restated

3,496,621

5,967,861

1,890,698

(2,616,680)

(6,029,034)

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

65,837,149

8,507,968

5,967,861

1,890,698

(2,616,680)

DIVIDENDS - Ordinary (paid & proposed)

(52,934,677)

(5,011,347)

-

-

-

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

12,902,472

3,496,621

5,967,861

1,890,698

(2,616,680)

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

15,577

44,427

47,976

32,560

125,744

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

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

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

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

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

15,577

44,427

47,976

32,560

125,744

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

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

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

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

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

DEPRECIATION (as per notes to P&L)

69,166

177,099

119,409

194,483

188,283

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

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

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

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

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

69,166

177,099

119,409

194,483

188,283

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

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

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

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

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

 

 

 

BALANCE SHEET

 

 

ASHLAND SINGAPORE PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

14,539

273,419

362,473

305,955

306,052

Associated companies

-

645,798

645,798

645,798

645,798

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

-

645,798

645,798

645,798

645,798

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

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

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

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

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

TOTAL LONG TERM ASSETS

14,539

919,217

1,008,271

951,753

951,850

Stocks

2,612,528

4,347,770

3,369,065

3,320,218

2,532,061

Trade debtors

5,811,234

11,513,916

9,257,498

6,866,220

5,157,702

Other debtors, deposits & prepayments

360,357

192,378

242,268

138,859

222,416

Amount due from holding company

734,577

777,868

204,492

-

1,702

Amount due from related companies

551,957

954,107

237,595

1,790,937

1,926,856

Amount due from associated companies

-

136,735

23,197

148,229

25,115

Cash & bank balances

20,022,643

7,032,013

8,632,019

8,837,019

4,311,801

Others

-

50,190

-

59,281

-

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

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

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

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

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

TOTAL CURRENT ASSETS

30,093,296

25,004,977

21,966,134

21,160,763

14,177,653

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

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

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

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

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

TOTAL ASSET

30,107,835

25,924,194

22,974,405

22,112,516

15,129,503

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

2,785,700

2,309,390

2,252,569

3,191,258

5,077,052

Other creditors & accruals

1,639,167

1,613,369

1,941,148

1,468,555

1,463,559

Short term borrowings/Term loans

-

-

-

1,547,537

-

Other borrowings

-

1,602,769

1,641,719

-

-

Amounts owing to holding company

1,111,745

3,250,588

-

724,904

8,461

Amounts owing to related companies

711,269

2,750,542

21,348

2,339,523

111,237

Amounts owing to associated companies

-

-

-

34,700

-

Provision for taxation

292,490

365,714

588,962

381,576

552,792

Other liabilities

61,213

-

24,490

-

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

6,601,584

11,892,372

6,470,236

9,688,053

7,213,101

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

23,491,712

13,112,605

15,495,898

11,472,710

6,964,552

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

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

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

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

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

TOTAL NET ASSETS

23,506,251

14,031,822

16,504,169

12,424,463

7,916,402

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

10,603,779

10,603,779

10,603,779

10,603,779

10,603,779

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

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

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

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

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

TOTAL SHARE CAPITAL

10,603,779

10,603,779

10,603,779

10,603,779

10,603,779

Retained profit/(loss) carried forward

12,902,472

3,496,621

5,967,861

1,890,698

(2,616,680)

Others

-

(115,363)

(115,363)

(115,363)

(115,363)

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

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

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

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

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

TOTAL RESERVES

12,902,472

3,381,258

5,852,498

1,775,335

(2,732,043)

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

23,506,251

13,985,037

16,456,277

12,379,114

7,871,736

Deferred taxation

-

46,785

47,892

45,349

44,666

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

-

46,785

47,892

45,349

44,666

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

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

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

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

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

23,506,251

14,031,822

16,504,169

12,424,463

7,916,402

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

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

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

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

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

 

 

FINANCIAL RATIO

 

 

ASHLAND SINGAPORE PTE. LTD.

 

TYPES OF FUNDS

Cash

20,022,643

7,032,013

8,632,019

8,837,019

4,311,801

Net Liquid Funds

20,022,643

7,032,013

8,632,019

8,837,019

4,311,801

Net Liquid Assets

20,879,184

8,764,835

12,126,833

8,152,492

4,432,491

Net Current Assets/(Liabilities)

23,491,712

13,112,605

15,495,898

11,472,710

6,964,552

Net Tangible Assets

23,506,251

14,031,822

16,504,169

12,424,463

7,916,402

Net Monetary Assets

20,879,184

8,718,050

12,078,941

8,107,143

4,387,825

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

(1,533,630)

(375,635)

4,839,149

5,033,317

4,468,030

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

(1,464,464)

(198,536)

4,958,558

5,227,800

4,656,313

BALANCE SHEET ITEMS

Total Borrowings

0

1,602,769

1,641,719

1,547,537

0

Total Liabilities

6,601,584

11,939,157

6,518,128

9,733,402

7,257,767

Total Assets

30,107,835

25,924,194

22,974,405

22,112,516

15,129,503

Net Assets

23,506,251

14,031,822

16,504,169

12,424,463

7,916,402

Net Assets Backing

23,506,251

13,985,037

16,456,277

12,379,114

7,871,736

Shareholders' Funds

23,506,251

13,985,037

16,456,277

12,379,114

7,871,736

Total Share Capital

10,603,779

10,603,779

10,603,779

10,603,779

10,603,779

Total Reserves

12,902,472

3,381,258

5,852,498

1,775,335

(2,732,043)

LIQUIDITY (Times)

Cash Ratio

3.03

0.59

1.33

0.91

0.60

Liquid Ratio

4.16

1.74

2.87

1.84

1.61

Current Ratio

4.56

2.10

3.39

2.18

1.97

WORKING CAPITAL CONTROL (Days)

Stock Ratio

17

35

22

30

41

Debtors Ratio

37

92

60

62

84

Creditors Ratio

20

21

18

37

120

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0.11

0.10

0.13

0

Liabilities Ratio

0.28

0.85

0.40

0.79

0.92

Times Interest Earned Ratio

(98.45)

(8.46)

100.87

154.59

35.53

Assets Backing Ratio

2.22

1.32

1.56

1.17

0.75

PERFORMANCE RATIO (%)

Operating Profit Margin

(2.69)

(0.91)

8.57

12.41

19.44

Net Profit Margin

108.22

5.53

7.29

11.18

15.28

Return On Net Assets

(6.52)

(2.68)

29.32

40.51

56.44

Return On Capital Employed

(6.52)

(2.68)

29.32

40.51

56.44

Return On Shareholders' Funds/Equity

265.21

18.16

24.78

36.41

43.35

Dividend Pay Out Ratio (Times)

0.85

1.97

0

0

0

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.11

UK Pound

1

Rs.99.50

Euro

1

Rs.74.24

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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%)

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.