MIRA INFORM REPORT

 

 

Report No. :

345979

Report Date :

16.10.2015

 

IDENTIFICATION DETAILS

 

Name :

RENESOLA SINGAPORE PTE. LTD.

 

 

Registered Office :

1, Cleantech Loop, 02-28, Cleantech One, 637141

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

28.03.2007

 

 

Com. Reg. No.:

200705147-G

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is engaged in trading of solar, energy related products.

 

 

No. of Employees :

2

 

 

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.

:

200705147-G

COMPANY NAME

:

RENESOLA SINGAPORE PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

28/03/2007

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

1, CLEANTECH LOOP, 02-28, CLEANTECH ONE, 637141, SINGAPORE.

BUSINESS ADDRESS

:

1, CLEANTECH LOOP, 02-28 CLEANTECH ONE, 637141, SINGAPORE.

TEL.NO.

:

65-67959512

FAX.NO.

:

65-67959820

CONTACT PERSON

:

LI XIANSHOU ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF SOLAR,ENERGY RELATED PRODUCTS

ISSUED AND PAID UP CAPITAL

:

4,600,000.00 ORDINARY SHARE, OF A VALUE OF SGD 21,969,000.00 

SALES

:

USD 479,996,035 [2013]

NET WORTH

:

USD 3,617,212 [2013]

STAFF STRENGTH

:

2 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

SLOW BUT CORRECT

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

MODERATE

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

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) trading of solar,energy related products.

 

The immediate holding company of the Subject is RENESOLA LTD., a company incorporated in VIRGIN ISLANDS, BRITISH.


Share Capital History

Date

Issue & Paid Up Capital

22/09/2015

SGD 21,969,000.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

RENESOLA LTD.

CRAIGMUIR CHAMBERS P.O. BOX 71, ROAD TOWN, TORTOLA, VIRGIN ISLANDS, BRITISH.

T07UF1534

4,600,000.00

100.00

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

------

4,600,000.00

100.00

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

=====

+ Also Director

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

LIAN XIAHE

Address

:

8, BOAOQUN ROAD, INDUSTRIAL ZONE OF YAOZHUANG TOWN, JIASHAN COUNTY, ZHEJIANG, CHINA.

IC / PP No

:

G45265676

Nationality

:

CHINESE

Date of Appointment

:

01/05/2014

 

DIRECTOR 2

 

Name Of Subject

:

TEO HUI YONG

Address

:

28, KIM TIAN ROAD, 35-08, TWIN REGENCY, 169278, SINGAPORE.

IC / PP No

:

S0214050J

Nationality

:

SINGAPOREAN

Date of Appointment

:

28/03/2007

 

DIRECTOR 3

 

Name Of Subject

:

LI XIANSHOU

Address

:

F-15, MANPO INTERNATIONAL PLAZA, 500, WEST YAN'AN ROAD, CHANGNING DISTRICT SHANGHAI, 200050, CHINA.

IC / PP No

:

E25932102

Nationality

:

CHINESE

Date of Appointment

:

28/03/2007

MANAGEMENT

 

1)

Name of Subject

:

LI XIANSHOU

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

PAUL WAN & CO

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

TEO HUI YONG

IC / PP No

:

S0214050J

Address

:

28, KIM TIAN ROAD, 35-08, TWIN REGENCY, 169278, 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 refused to disclose its suppliers. 

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

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

X

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

SOLAR,ENERGY RELATED PRODUCTS

Ownership of premises

:

LEASED/RENTED

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2011

2010


GROUP

N/A

N/A

N/A

N/A

N/A

COMPANY

2

2

2

3

3

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading of solar,energy related products. 

The Subject deals with the solar energy related products. 


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6567959512

Current Telephone Number

:

65-67959512

Match

:

YES

Address Provided by Client

:

1, CLEANTECH LOOP, 02-28 CLEANTECH ONE,637141,SINGAPORE

Current Address

:

1, CLEANTECH LOOP, 02-28 CLEANTECH ONE, 637141, SINGAPORE.

Match

:

YES

 

Other Investigations


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

 

FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Erratic

[

2009 - 2013

]

Profit/(Loss) Before Tax

:

Increased

[

2009 - 2013

]

Return on Shareholder Funds

:

Favourable

[

134.01%

]

Return on Net Assets

:

Favourable

[

241.97%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The higher profit could be attributed to the increase in turnover. 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

[

22 Days

]

Debtor Ratio

:

Unfavourable

[

131 Days

]

Creditors Ratio

:

Unfavourable

[

163 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. The unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

Liquidity

Liquid Ratio

:

Acceptable

[

0.88 Times

]

Current Ratio

:

Unfavourable

[

0.99 Times

]

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

Solvency

Interest Cover

:

Favourable

[

54.05 Times

]

Gearing Ratio

:

Unfavourable

[

3.59 Times

]

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. The Subject was highly geared, thus it had a high financial risk. The Subject was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the Subject will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the Subject has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the Subject's turnover and the interest it needs to pay.

Overall Assessment :

Although the turnover was erratic, the Subject had maintained a steady growth in its profit. This indicate the management's efficiency in controlling its costs and profitability. The Subject's liquidity was at an acceptable range. If the Subject is able to obtain further short term financing, it should be able to meet all its short term obligations. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. The Subject's gearing level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

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 :

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 2007, the Subject is a Private Limited company, focusing on trading of solar,energy related products. Having been in business for more than 5 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. Presently, the issued and paid up capital of the Subject stands at SGD 21,969,000. The Subject have a strong support from its holding company.

 
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 small company, the Subject's business operation is supported by 2 employees. Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject. 

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. 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 managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its financial obligations. The high gearing ratio clearly implied that the Subject was supported by more debt than equity. Thus, the Subject is exposed to high financial risk. Given a positive net worth standing at USD 3,617,212, the Subject should be able to maintain its business in the near terms. 


The poor payment habit may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies. 


The industry shows an upward trend and this trend is very likely to sustain in the near terms. 


In view of the above, we recommend credit be granted to the Subject with close monitoring.

 



 

PROFIT AND LOSS ACCOUNT

 

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

 

Financial Year End

2013-12-31

2012-12-31

2011-12-31

2010-12-31

2009-12-31

Months

12

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

FULL

Currency

USD

USD

USD

USD

USD

TURNOVER

479,996,035

250,651,788

280,747,702

297,128,697

208,329,642

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

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

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

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

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

Total Turnover

479,996,035

250,651,788

280,747,702

297,128,697

208,329,642

Costs of Goods Sold

(466,488,354)

(246,875,227)

(277,632,582)

-

-

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

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

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

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

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

Gross Profit

13,507,681

3,776,561

3,115,120

-

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

8,590,784

2,544,487

(1,026,798)

(10,880,218)

191,676

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

8,590,784

2,544,487

(1,026,798)

(10,880,218)

191,676

Taxation

(3,743,491)

(102,728)

(584,602)

(419,701)

(175,677)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

4,847,293

2,441,759

(1,611,400)

(11,299,919)

15,999

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(10,397,422)

(12,839,181)

(11,227,781)

72,138

56,139

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

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

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

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

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

As restated

(10,397,422)

(12,839,181)

(11,227,781)

72,138

56,139

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(5,550,129)

(10,397,422)

(12,839,181)

(11,227,781)

72,138

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(5,550,129)

(10,397,422)

(12,839,181)

(11,227,781)

72,138

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Term loan / Borrowing

161,952

457,060

141,711

-

-

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

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

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

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

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

161,952

457,060

141,711

-

-

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

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

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

-

-

DEPRECIATION (as per notes to P&L)

4,148

9,989

20,932

27,259

28,769

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

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

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

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

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

4,148

9,989

20,932

27,259

28,769

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

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

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

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

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

 

 

BALANCE SHEET

 

ASSETS EMPLOYED:

FIXED ASSETS

32,696

951

9,723

30,655

55,546

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

5,132,360

3,519,603

-

-

-

Others

759,322

759,322

-

3,331,540

12,473,663

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

5,891,682

4,278,925

-

3,331,540

12,473,663

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

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

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

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

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

TOTAL LONG TERM ASSETS

5,924,378

4,279,876

9,723

3,362,195

12,529,209

Stocks

28,487,775

2,585,320

2,305,318

34,945

-

Trade debtors

172,303,277

65,688,417

2,270,036

43,389,098

9,420,983

Other debtors, deposits & prepayments

1,497,978

1,124,285

27,174

172,028,409

115,048,651

Short term deposits

-

83,184

-

-

-

Amount due from holding company

23,444,914

74,848,445

144,487,147

-

-

Amount due from subsidiary companies

3,187,517

8,049,571

-

-

-

Amount due from related companies

4,116,788

7,698,707

107,741,073

-

-

Cash & bank balances

11,847,471

4,678,081

2,431,576

2,428,362

2,640,326

Others

10,592,987

6,894,710

6,540,000

6,540,000

2,308,806

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

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

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

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

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

TOTAL CURRENT ASSETS

255,478,707

171,650,720

265,802,324

224,420,814

129,418,766

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

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

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

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

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

TOTAL ASSET

261,403,085

175,930,596

265,812,047

227,783,009

141,947,975

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

208,535,211

97,337,256

2,958,833

79,776,453

25,535,676

Other creditors & accruals

18,041,569

17,970,452

52,953

65,188

34,788

Short term borrowings/Term loans

13,000,000

-

5,665,496

-

-

Deposits from customers

11,657,505

60,320,626

70,458,651

81,629,557

43,337,996

Amounts owing to holding company

126

-

-

-

-

Amounts owing to subsidiary companies

2,807,971

1,430,343

-

-

-

Amounts owing to related companies

-

-

118,835,754

-

-

Provision for taxation

3,743,491

102,000

691,224

426,855

79,453

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

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

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

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

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

TOTAL CURRENT LIABILITIES

257,785,873

177,160,677

198,662,911

161,898,053

68,987,913

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(2,307,166)

(5,509,957)

67,139,413

62,522,761

60,430,853

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

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

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

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

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

TOTAL NET ASSETS

3,617,212

(1,230,081)

67,149,136

65,884,956

72,960,062

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

9,167,341

9,167,341

79,988,317

79,988,317

79,988,317

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

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

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

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

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

TOTAL SHARE CAPITAL

9,167,341

9,167,341

79,988,317

79,988,317

79,988,317

Retained profit/(loss) carried forward

(5,550,129)

(10,397,422)

(12,839,181)

(11,227,781)

72,138

Others

-

-

-

(2,875,580)

(7,100,393)

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

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

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

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

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

TOTAL RESERVES

(5,550,129)

(10,397,422)

(12,839,181)

(14,103,361)

(7,028,255)

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

3,617,212

(1,230,081)

67,149,136

65,884,956

72,960,062

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

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

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

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

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

3,617,212

(1,230,081)

67,149,136

65,884,956

72,960,062

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

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

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

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

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

 

 

FINANCIAL RATIO

 

TYPES OF FUNDS

Cash

11,847,471

4,761,265

2,431,576

2,428,362

2,640,326

Net Liquid Funds

11,847,471

4,761,265

2,431,576

2,428,362

2,640,326

Net Liquid Assets

(30,794,941)

(8,095,277)

64,834,095

62,487,816

60,430,853

Net Current Assets/(Liabilities)

(2,307,166)

(5,509,957)

67,139,413

62,522,761

60,430,853

Net Tangible Assets

3,617,212

(1,230,081)

67,149,136

65,884,956

72,960,062

Net Monetary Assets

(30,794,941)

(8,095,277)

64,834,095

62,487,816

60,430,853

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

8,752,736

3,001,547

(885,087)

(10,880,218)

191,676

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

8,756,884

3,011,536

(864,155)

(10,852,959)

220,445

BALANCE SHEET ITEMS

Total Borrowings

13,000,000

0

5,665,496

0

0

Total Liabilities

257,785,873

177,160,677

198,662,911

161,898,053

68,987,913

Total Assets

261,403,085

175,930,596

265,812,047

227,783,009

141,947,975

Net Assets

3,617,212

(1,230,081)

67,149,136

65,884,956

72,960,062

Net Assets Backing

3,617,212

(1,230,081)

67,149,136

65,884,956

72,960,062

Shareholders' Funds

3,617,212

(1,230,081)

67,149,136

65,884,956

72,960,062

Total Share Capital

9,167,341

9,167,341

79,988,317

79,988,317

79,988,317

Total Reserves

(5,550,129)

(10,397,422)

(12,839,181)

(14,103,361)

(7,028,255)

LIQUIDITY (Times)

Cash Ratio

0.05

0.03

0.01

0.01

0.04

Liquid Ratio

0.88

0.95

1.33

1.39

1.88

Current Ratio

0.99

0.97

1.34

1.39

1.88

WORKING CAPITAL CONTROL (Days)

Stock Ratio

22

4

3

0

0

Debtors Ratio

131

96

3

53

17

Creditors Ratio

163

144

4

98

45

SOLVENCY RATIOS (Times)

Gearing Ratio

3.59

0

0.08

0

0

Liabilities Ratio

71.27

(144.02)

2.96

2.46

0.95

Times Interest Earned Ratio

54.05

6.57

(6.25)

0

0

Assets Backing Ratio

0.39

(0.13)

0.84

0.82

0.91

PERFORMANCE RATIO (%)

Operating Profit Margin

1.79

1.02

(0.37)

(3.66)

0.09

Net Profit Margin

1.01

0.97

(0.57)

(3.80)

0.01

Return On Net Assets

241.97

(244.01)

(1.32)

(16.51)

0.26

Return On Capital Employed

241.97

(244.01)

(1.32)

(16.51)

0.26

Return On Shareholders' Funds/Equity

134.01

(198.50)

(2.40)

(17.15)

0.02

Dividend Pay Out Ratio (Times)

0

0

0

0

0

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

0



FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.64.82

UK Pound

1

Rs.100.41

Euro

1

Rs.74.50

 

INFORMATION DETAILS

 

Analysis Done by :

TRI

 

 

Report Prepared by :

TPT

 

               

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.