MIRA INFORM REPORT

 

 

Report No. :

345460

Report Date :

20.10.2015

 

IDENTIFICATION DETAILS

 

Name :            

WALTERWERK KIEL GMBH & CO. KOMMANDITGESELLSCHAFT

 

 

Registered Office :

Projensdorfer Str. 324 D 24106 Kiel

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

1935

 

 

Com. Reg. No.:

HRA 3467 KI

 

 

Legal Form :

Ltd partnership with priv. ltd. company as general partner

 

 

Line of Business :

  • Manufacture of other general-purpose machinery
  • Manufacture of other special-purpose machinery n.e.c.

 

 

No. of Employees :

68

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Satisfactory

 

 

Payment Behaviour :

No Complaints

 

 

Litigation :

Clear

 

NOTES :

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

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

B2

Moderate High Risk

 

C1

High Risk

C2

Very High Risk

D

 


 

GERMANY ECONOMIC OVERVIEW

 

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

 

Source : CIA


Company name & address

 

WALTERWERK KIEL GmbH & Co. Kommanditgesellschaft

Projensdorfer Str. 324

D 24106 Kiel

Telephone:0431/3058-0

Telefax:  0431/3058-222

Homepage: www.walterwerk.com

E-mail:   p.hansen@walterwerk.com

 

 

Company Status     

 

Active

 

 

VAT no            

 

DE159459955

 

 

Tax ID number      

 

19 288 23403

 

 

CONCLUSION

 

 Business relations are permissible.

 

 

Summary

 

 LEGAL FORM              Ltd partnership with priv. ltd. company as general partner

 Date of foundation:      1935

 Begin of business

 activities:                                 01.07.1993

 Registered on:             01.07.1993

 Register of

 companies:                  Local court 24114 Kiel

 under:                          HRA 3467 KI

 

 Total cap. contribution:                EUR            300,000.00

 

 Limited partner:

                      Hellmuth Walter Gesellschaft mit

                      beschränkter Haftung

                      Projensdorfer Str. 324

                      D 24106 Kiel

                      Legal form: Private limited company

                      Share capital:     EUR            300,000.00

                      Share:             EUR            150,000.00

                      Registered on: 07.03.1957

                      Reg. data: 24114 Kiel, HRB 72 KI

 Limited partner:

                      Andreas Alexander Eule

                      Weißdornweg 11a

                      D 24107 Kiel

                      born: 14.05.1968

                      Share:             EUR             75,000.00

 Limited partner:

                      Dr. Angelika Eule

                      Weißdornweg 11a

                      D 24107 Kiel

                      born: 24.03.1968

                      née: Fröhler

                      Share:             EUR             75,000.00

 General partner:

                      F & E Management GmbH

                      Projensdorfer Str. 324

                      D 24106 Kiel

                      Legal form: Private limited company

                      Share capital:     EUR             25,000.00

                      Registered on: 24.04.2002

                      Reg. data: 24114 Kiel, HRB 5863 KI

 

 Shareholder:

                      Andreas Alexander Eule

                      Weißdornweg 11a

                      D 24107 Kiel

                      born: 14.05.1968

                      Share:             EUR             25,000.00

 Manager:

                      Andreas Alexander Eule

                      Weißdornweg 11a

                      D 24107 Kiel

                      having sole power of representation

                      born: 14.05.1968

                      Profession: Businessman

                      Marital status: married

 Manager:

                      Uwe Schröder

                      D 24248 Mönkeberg

                      having sole power of representation

                      born: 15.09.1955

                      Profession: Businessman

 Proxy:

                      Peter Hansen

                      D 24103 Kiel

                      authorized to jointly represent the company

                      born: 17.09.1949

 Proxy:

                      Markus Bartels

                      D 24582 Bordesholm

                      authorized to jointly represent the company

                      born: 07.03.1968

 Proxy:

                      Dieter Kempaß

                      D 24106 Kiel

                      authorized to jointly represent the company

                      born: 04.01.1961

 

 

 BUSINESS ACTIVITIES

 

 Main industrial sector

28290   Manufacture of other general-purpose machinery

28990   Manufacture of other special-purpose machinery n.e.c.

 

 

 FINANCIAL INFORMATION

 

 Payment experience:    within agreed terms

 

 Negative information:   We have no negative information at hand.

 

 PMI:                                        No significant / relevant payment experience

                                    information pertaining to the company

                                    inquired upon is shown in the Deutscher

                                    Debitoren Monitor (DDMonitor).

 

 

 REAL ESTATE

 

 Type of ownership:                   Tenant

 Address                                   Projensdorfer Str. 324

                                                D 24106 Kiel

 

 Real Estate of:                         F & E Management GmbH

 Type of ownership:                   Tenant

 Address                                   Projensdorfer Str. 324

                                                D 24106 Kiel

 

 Real Estate of:                         Hellmuth Walter Gesellschaft mit

                                                beschränkter Haftung

 Type of ownership:                   Tenant

 Address                                   Projensdorfer Str. 324

                                                D 24106 Kiel

 

 Land register documents were not available.

 

 

 BANKERS

 

 Principal bank

 COMMERZBANK, 24100 KIEL

 Sort. code: 21040010

 BIC: COBADEFFXXX

 

 Further bank

 HSH NORDBANK HAMBURG, KIEL, 20095 HAMBURG

 Sort. code: 21050000

 BIC: HSHNDEHHXXX

 

 

 FINANCIAL FIGURES

 

 Gross profit or loss:2013               EUR          8,271,202.00

                      2014               EUR          8,000,000.00

 Profit:              2013               EUR            674,373.00

 further business figures:

 Equipment:                             *EUR            544,000.00

 Ac/ts receivable:                       EUR          1,116,543.00

 Liabilities:                            EUR          1,036,917.00

 Employees:                                                     68

 - thereof permanent staff:                                     68

 

 The business figures marked with an asterisk are estimates based on average values in the line of business.

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.01.2013 - 31.12.2013

 Equity ratio [%]:                                   27.35

 Liquidity ratio:                                      1.27

 Return on total capital [%]:                    14.39

 

 Balance sheet ratios 01.01.2012 - 31.12.2012

 Equity ratio [%]:                                   31.11

 Liquidity ratio:                                      10.00

 Return on total capital [%]:                    13.29

 

 Balance sheet ratios 01.01.2011 - 31.12.2011

 Equity ratio [%]:                                   26.10

 Liquidity ratio:                                      10.00

 

 Balance sheet ratios 01.01.2010 - 31.12.2010

 Equity ratio [%]:                                   33.40

 Liquidity ratio:                                      10.00

 

 

 Equity ratio

 

 The equity ratio indicates the portion of the equity as compared to the total capital. The higher the equity ratio, the better the economic stability (solvency) and thus the financial autonomy of a company.

 

 

 Liquidity ratio

 

 The liquidity ratio shows the proportion between adjusted receivables and net liabilities. The higher the ratio, the lower the company's financial dependancy from external creditors.

 

 

 Return on total capital

 

 The return on total capital shows the efficiency and return on the total capital employed in the company. The higher the return on total capital, the more economically does the company work with the invested capital.

 

 

 Type of balance sheet:                                    Company balance sheet

 Origin of the present balance sheet:                electronic German Federal Gazette

 

 Financial year:                                                01.01.2013 - 31.12.2013

 

 ASSETS                                  EUR          4,718,506.80

  Fixed assets                           EUR            713,988.00

   Intangible assets                     EUR              2,366.00

   Tangible assets                       EUR            111,622.00

   Financial assets                      EUR            600,000.00

  Current assets                         EUR          3,953,565.65

   Stocks                                EUR          2,677,017.94

   Accounts receivable                   EUR          1,116,542.53

   Liquid means                          EUR            160,005.18

  Remaining other assets                 EUR             50,953.15

   Accruals (assets)                     EUR             50,953.15

 

 LIABILITIES                             EUR          4,718,506.80

  Shareholders' equity                   EUR          1,291,553.35

   Capital                               EUR            306,553.35

    Capital of the fully liable partner

    (LP, general partnership)            EUR              6,553.35

     Capital contribution of gen.

     partner/accounts of the pers. liable

     shareholder                         EUR              6,553.35

    Limited partner's capital / capital

    of partially liable partner (LP)     EUR            300,000.00

   Reserves                              EUR            985,000.00

    Retained earnings / revenue reserves EUR            985,000.00

  Provisions                             EUR          2,390,036.74

  Liabilities                            EUR          1,036,916.71

  Guarantees and other commitments       EUR            316,000.00

   Guarantees / warranties               EUR            316,000.00

    Guarantees                           EUR            316,000.00

 

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

 Code (HGB)

  Gross result (+/-)                     EUR          8,271,201.86

  Staff expenses                         EUR          4,399,865.51

   Wages and salaries                    EUR          3,801,990.81

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            597,874.70

  Total depreciation                     EUR             52,211.67

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR             52,211.67

  Other operating expenses               EUR          2,754,439.93

  Operating result from continuing

  operations                             EUR          1,064,684.75

  Interest result (+/-)                  EUR           -155,343.95

   Interest and similar income           EUR              9,302.87

   Interest and similar expenses         EUR            164,646.82

  Financial result (+/-)                 EUR           -155,343.95

  Result from ordinary operations (+/-)  EUR            909,340.80

  Extraordinary expenses                 EUR              4,314.10

  Extraordinary result (+/-)             EUR             -4,314.10

  Expenses for transfer of profits to a

  parent company                         EUR             19,038.39

  Income tax / refund of income tax (+/-)EUR           -222,704.00

  Other taxes / refund of taxes          EUR             -7,949.31

  Tax (+/-)                              EUR           -230,653.31

  Annual surplus / annual deficit        EUR            655,335.00

 

 Type of balance  sheet:                                   Company balance sheet

 Origin of the present balance sheet:                electronic German Federal Gazette

 

 Financial year:                                                01.01.2012 - 31.12.2012

 

 ASSETS                                  EUR          4,297,701.38

  Fixed assets                           EUR            216,069.00

   Intangible assets                     EUR              6,276.00

   Tangible assets                       EUR            109,793.00

   Financial assets                      EUR            100,000.00

  Current assets                         EUR          4,053,108.00

   Stocks                                EUR            213,264.49

   Accounts receivable                   EUR          1,215,261.63

   Liquid means                          EUR          2,624,581.88

  Remaining other assets                 EUR             28,524.38

   Accruals (assets)                     EUR             28,524.38

 

 LIABILITIES                             EUR          4,297,701.38

  Shareholders' equity                   EUR          1,210,576.10

   Capital                               EUR            305,523.10

    Capital of the fully liable partner

    (LP, general partnership)            EUR              5,523.10

     Capital contribution of gen.

     partner/accounts of the pers. liable

     shareholder                         EUR              5,523.10

    Limited partner's capital / capital

    of partially liable partner (LP)     EUR            300,000.00

     Limited partner's  capital, fixed

     capital, capital account I          EUR            300,000.00

   Reserves                              EUR            605,053.00

    Retained earnings / revenue reserves EUR            605,053.00

   Third party shares (+/-)              EUR            300,000.00

  Provisions                             EUR          2,137,820.90

  Liabilities                            EUR            949,304.38

   Other liabilities                     EUR            949,304.38

    Liabilities due to shareholders      EUR            172,000.00

    Unspecified other liabilities        EUR            777,304.38

  Guarantees and other commitments       EUR          1,702,000.00

   Guarantees / warranties               EUR          1,702,000.00

    Guarantees                           EUR          1,702,000.00

 

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

 

 Code (HGB)

  Gross result (+/-)                     EUR          7,601,363.77

  Staff expenses                         EUR          4,143,384.04

   Wages and salaries                    EUR          3,542,598.61

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            600,785.43

  Total depreciation                     EUR             47,794.02

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR             47,794.02

  Other operating expenses               EUR          2,556,746.65

  Operating result from continuing

  operations                             EUR            853,439.06

  Interest result (+/-)                  EUR            -90,207.46

   Interest and similar income           EUR             22,868.78

   Interest and similar expenses         EUR            113,076.24

  Financial result (+/-)                 EUR            -90,207.46

  Result from ordinary operations (+/-)  EUR            763,231.60

  Extraordinary expenses                 EUR              4,314.00

  Extraordinary result (+/-)             EUR             -4,314.00

  Expenses for transfer of profits to a

  parent company                         EUR             18,469.82

  Income tax / refund of income tax (+/-)EUR           -192,802.00

  Other taxes / refund of taxes          EUR             -7,948.21

  Tax (+/-)                              EUR           -200,750.21

  Annual surplus / annual deficit        EUR            539,697.57

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 68.81

UK Pound

1

Rs. 100.11

Euro

1

Rs. 73.74

 

INFORMATION DETAILS

 

Analysis Done by :

RSM

 

 

Report Prepared by :

DPT

 

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.