MIRA INFORM REPORT

 

 

Report No. :

346848

Report Date :

27.10.2015

 

IDENTIFICATION DETAILS

 

Name :

GLOBAL GARDEN PRODUCTS ITALY S.P.A IN BR EVE GGP ITALY S.P.A.

 

 

Registered Office :

Via Del Lavoro, 6, 31033 - Castelfranco Veneto (TV)        

 

 

Country :

Italy

 

 

Financials (as on) :

31.08.2014

 

 

Date of Incorporation :

14.10.2003

 

 

Legal Form :

Joint Stock Company with Sole Shareholder

 

 

Line of Business :

·         Manufacture of agricultural and silviculture machinery

·         Installation of industrial machinery and equipment

·         Installation of irrigation systems for gardens (including maintenance and repair)

 

 

No. of Employees :

From 500 to 750

 

 

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 :

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)

Italy

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 132% of GDP in 2014, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and tax evasion. In 2014 economic growth and labor market conditions continued to deteriorate, with overall unemployment rising to 12.2% and youth unemployment around 40%. Italy's GDP is now nearly 10% below its 2007 pre-crisis level.

 

Source : CIA


Company Name and address

 

GLOBAL GARDEN PRODUCTS ITALY S.P.A IN BR EVE GGP ITALY S.P.A.

 

Via Del Lavoro, 6

 

31033 - Castelfranco Veneto (TV) -IT-

 

 

Summary

 

Fiscal Code

:

07684381002

Legal Form

:

Joint stock company with sole shareholder

start of Activities

:

25/02/2004

Equity

:

Over 2.582.254

Turnover Range

:

over 129.114.224

Number of Employees

:

from 500 to 750

Group

:

GGP GROUP

 

 

Activity

 

Manufacture of agricultural and silviculture machinery

Installation of industrial machinery and equipment

Installation of irrigation systems for gardens (including maintenance and repair)

 

 

Legal Data

 

Legal Form : Joint stock company with sole shareholder

Fiscal Code : 07684381002

 

Foreign Trade Reg. no. : TV051722 since 13/07/2005

 

Chamber of Commerce no. : 1048938 of Roma

 

Chamber of Commerce no. : 304118 of Treviso since 25/02/2004

 

Chamber of Commerce no. : 319560 of Venezia

 

Firms' Register : TV-2004-11768 of Treviso

 

V.A.T. Code : 07684381002

 

Foundation date

: 14/10/2003

Establishment date

: 14/10/2003

Start of Activities

: 25/02/2004

Legal duration

: 31/08/2100

Nominal Capital

: 50.000.002

Subscribed Capital

: 50.000.002

Paid up Capital

: 50.000.002

 

Legal mail :

LEGAL@GGP-GROUP.LEGALMAIL.IT

 

 

Members

 

Novello

Franco

 

Born in Treviso

(TV)

on 11/08/1960

- Fiscal Code : NVLFNC60M11L407N

 

Residence:

Sant'angelo

, 46/A

- 31100

Treviso

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

12/09/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Lucernoni

Roberto

 

Born in Macerata

(MC)

on 03/02/1955

- Fiscal Code : LCRRRT55B03E783P

 

Residence:

Del Lavoro

, 6

- 31033

Castelfranco Veneto

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

25/11/2014

Attorney with special power

12/09/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Bottacin

Massimo

 

Born in Latisana

(UD)

on 03/03/1973

- Fiscal Code : BTTMSM73C03E473Y

 

Residence:

Municipio

, 6/C

- 31100

Treviso

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

07/10/2015

 

No Prejudicial events are reported

 

No Protests registered

 

Cavasin

Paolo

 

Born in Venezia

(VE)

on 24/02/1958

- Fiscal Code : CVSPLA58B24L736F

 

Residence:

Torcello

, 14

- 30020

Quarto d'Altino

(VE)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

13/09/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Metz

Georg Friedrich

 

Born in Bad Kreuznach

( )

on 03/04/1956

- Fiscal Code : MTZGGF56D03Z112U

 

Residence:

Del Lavoro

, 6

- 31033

Castelfranco Veneto

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

25/11/2014

Managing Director

01/12/2014

Board Chairman

25/11/2014

 

No Prejudicial events are reported

 

No Protests registered

 

Cattapan

Luca

 

Born in Castelfranco Veneto

(TV)

on 07/07/1969

- Fiscal Code : CTTLCU69L07C111S

 

Residence:

Campardi

, 17

- 31033

Castelfranco Veneto

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

12/09/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Grigion

Alberto

 

Born in Bassano del Grappa

(VI)

on 30/07/1971

- Fiscal Code : GRGLRT71L30A703F

 

Residence:

Baroni

, 74

- 31037

Loria

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

12/09/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Burlando

Alessandro

 

Born in Torino

(TO)

on 09/03/1966

- Fiscal Code : BRLLSN66C09L219M

 

Residence:

Podgora

, 11

- 20025

Legnano

(MI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

12/09/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Massignani

Carlo

 

Born in Venezia

(VE)

on 05/07/1969

- Fiscal Code : MSSCRL69L05L736A

 

Residence:

Piraghetto

, 12

- 30171

Venezia

(VE)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

12/09/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Hippoliti

Raimondo

 

Born in Firenze

(FI)

on 11/11/1962

- Fiscal Code : HPPRND62S11D612Z

 

Residence:

Romboli

, 37

- 50053

Empoli

(FI)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

13/09/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Sinyor

Joseph

 

Born in Manchester

( )

on 16/08/1957

- Fiscal Code : SNYJPH57M16Z114B

 

Residence:

Del Lavoro

, 6

- 31033

Castelfranco Veneto

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

25/11/2014

 

Snyder

David Numa

 

Born in Pennsylvania

( )

on 13/11/1956

- Fiscal Code : SNYDDN56S13Z404Y

 

Residence:

Del Lavoro

, 6

- 31033

Castelfranco Veneto

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

17/06/2015

 

French

Matthew Stuart

 

Born in Stockport

( )

on 27/09/1966

- Fiscal Code : FRNMTH66P27Z114F

 

Residence:

Del Lavoro

, 6

- 31033

Castelfranco Veneto

(TV)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

17/06/2015

 

Global Garden Products C S.a.r.l.

 

 

Position

Since

Shares Amount

% Ownership

Sole partner

 

No Protests registered

 

Global Garden Products C S.a.r.l.

 

 

Position

Since

Shares Amount

% Ownership

Partner

 

No Protests registered

 

 

Companies connected to members *

 

*Checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

Metz

Georg Friedrich

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

G G P Divisione Italia S.p.a.

Santa Lucia di Piave (TV) - IT -

03657320267

Director

Withdrawn

Registered

 

The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

For more information, in this case, we advise to request further investigations.



Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Global Garden Products C S.a.r.l.

100,00

 

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Consorzio Ecoped

Milano - IT -

05157260968

Active



Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

 

Del Lavoro

, 6

- 31033

- Castelfranco Veneto

(TV)

- IT -

 

PHONE

: 0423450111

 

FAX

: 0423450670-713

 

FAX

: 0423450690

 

Legal mail

: LEGAL@GGP-GROUP.LEGALMAIL.IT

 

-

Branch

(Factory)

since 09/06/2004

 

Resana

, 33/E

- 31023

- Resana

(TV)

- IT -

 

-

Branch

(Office with warehouse)

since 09/06/2004

 

Del Lavoro

, 8

- 31033

- Castelfranco Veneto

(TV)

- IT -

 

Employees

: 731

 

Fittings and Equipment for a value of 11.700.000

Eur

 

Stocks for a value of 20.870.000

Eur

 

Trade organization: direct or by agents.

Sales are on an international scale.

The firm operates abroad as importer / exporter..

Company generally accepts payments with terms of 60/90 days.

Financial means used for sale: bank transfers and bank orders.

Company's purchase terms are within 90 and 120 days.

Main used payment modalities are by cash orders and bank transfers.

 

The subject firm uses the following own selling brands:

- Calstelgarden

 

- Alpina

 

- Mountfield

 

- Alpina

 

- Belos

 

 

Traded Brands / Suppliers

 

- Briggs eamp; Sratton

 

- Loncin

 

 

Historical Information and/or Firm's Status

 

CEASINGS/INCORPORATIONS/MERGES:

 

Project of merging by taking over of

 

Cinquedi S.p.a.

 

Pontaccio

, 10

, 20121

, Milano

(MI)

- IT -

 

Fiscal Code: 12792900156

 

Date

Merging/splitting-up project:

25/02/2004

 

The firm absorbed by merging of

 

Cinquedi S.p.a.

 

Pontaccio

, 10

, 20121

, Milano

(MI)

- IT -

 

Fiscal Code: 12792900156

 

Date

:

31/05/2004

 

The firm absorbed by merging of

 

Alpina Professional E Garden S.p.a.

 

Venezia

, 45

, 31020

, San Vendemiano

(TV)

- IT -

 

Fiscal Code: 00899010268

 

Date

:

31/05/2004

 

Project of merging by taking over of

 

G G P Divisione Italia S.p.a.

 

Ettore Maiorana

, 5

, 31025

, Santa Lucia di Piave

(TV)

- IT -

 

Fiscal Code: 03657320267

 

Date

Merging/splitting-up project:

05/05/2011

 

Resolution of merging of

 

G G P Divisione Italia S.p.a.

 

Ettore Maiorana

, 5

, 31025

, Santa Lucia di Piave

(TV)

- IT -

 

Fiscal Code: 03657320267

 

Date

:

09/06/2011

 

The firm absorbed by merging of

 

G G P Divisione Italia S.p.a.

 

Ettore Maiorana

, 5

, 31025

, Santa Lucia di Piave

(TV)

- IT -

 

Fiscal Code: 03657320267

 

Date

:

24/08/2011

 

Project of merging by taking over of

 

Li.co S.r.l.

 

Delle Industrie

, 36/B

, 31020

, San Vendemiano

(TV)

- IT -

 

Fiscal Code: 04227640267

 

Date

Merging/splitting-up project:

21/03/2012

 

The firm absorbed by merging of

 

Li.co S.r.l.

 

Delle Industrie

, 36/B

, 31020

, San Vendemiano

(TV)

- IT -

 

Fiscal Code: 04227640267

 

Date

:

18/06/2012



Protests

 

Protests checking on the subject firm has given a negative result.

 

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

Prejudicial Events Search Result:

 

Prejudicial Events found with cancellations*

 

Legal Mortgage on 28/10/2010. for an amount of 5.785.617 Euro. Event writing-off

  EQUITALIA NOMOS SPA



Search performed on a specialized data base.

*Concerns also partially erased events.

 

 

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.

 

 

Bankers

 

The firm operates with:

 

Bank Name

Agency Name

Address

ZIP Code

City

ABI Code

CAB Code

BANCO DI BRESCIA SAN PAOLO CAB S.P.A.

FILIALE DI TREVISO

PIAZZA VITTORIA, 14

31100

Treviso

3500

12000

CASSA DI RISPARMIO DEL VENETO

6225

0



Financial and Economical Analysis

 

Company's starting of activities dates back to 2004.

The economic-financial analysis has been made on the base of the b/s of the latests three years.

Unstable economic results mark the company's financial state of affairs. yet with a positive result in the 2014 (r.o.e. 2,9%). Upward trend as to the turnover in the last financial year (+12,93%).

The operating result was positive in the last financial year (1,21%) falling within the field's average.

The amount of the operating result is equal to Eur. 5.488.810 increasing if compared to the yeart 2013.

A gross operating margine for a value of Eur. 21.108.082 was reached. growing by more then 100% if compared to the year before.

The company has an excellent net worth if compared to its debts, with a low indebtedness (0,48)

It's shareholders funds amount to Eur. 101.741.792 , unchanged as opposed to the preceding year.

During the last financial year debts totalled Eur. 339.199.734 (Eur. 237.565.000 of which were m/l term debts) with no important change.

Both financial indebtedness and suppliers exposure are rather high anyway better than the field's average.

It shows a good range of liquidity.

On average trade credits are collected in 26,55 days. , shorter than the sector's average.

As far as the cash flow is concerned during the latest financial year it amounted to Eur. 18.021.810

In the last financial year labour cost was of Eur. 33.436.312, with a 8,95% incidence on total costs of production. and a 9,09% incidence on sales volumes.

Financial charges have a limited incidence (-0,22%) on sales volume.



Financial Data

 

Complete balance-sheet for the year

al 31/08/2014

(in Eur

x 1)

 

Item Type

Value

Sales

367.758.983

Profit (Loss) for the period

2.947.797

 

Complete balance-sheet for the year

al 31/08/2013

(in Eur

x 1)

 

Item Type

Value

Sales

325.625.538

Profit (Loss) for the period

-27.127.610

 

Complete balance-sheet for the year

al 31/08/2012

(in Eur

x 1)

 

Item Type

Value

Sales

281.470.831

Profit (Loss) for the period

-13.229.956

 

Complete balance-sheet for the year

al 31/08/2011

(in Eur

x 1)

 

Item Type

Value

Sales

273.435.721

Profit (Loss) for the period

-8.885.127

 

Complete balance-sheet for the year

al 31/08/2010

(in Eur

x 1)

 

Item Type

Value

Sales

263.158.668

Profit (Loss) for the period

-7.141.157



Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/08/2014 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/08/2013 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/08/2012 - 12 Mesi - Currency: - Amounts x 1

 

Years

2014

2013

2012

BALANCE SHEET ACCOUNTS

 

ASSETS

CREDITS VS PARTNERS

. Deposits not yet withdrawn

. Deposits already withdrawn

Total credits vs partners

FIXED ASSETS

. INTANGIBLE FIXED ASSETS

. . Start-up and expansion expenses

1.045.681

2.907.720

4.769.758

. . Research,develop. and advert.expens.

5.143.996

4.963.977

2.974.411

. . Industrial patent rights

5.349.779

1.702.593

2.045.233

. . Concessions,licenses,trademarks,etc.

869.191

7.310

72.804

. . Goodwill

7.205.343

9.434.511

15.843.055

. . Assets in formation and advance paymen.

5.715.270

4.255.707

3.770.247

. . Other intangible fixed assets

6.143.530

8.701.424

11.226.521

. Total Intangible Fixed Assets

31.472.790

31.973.242

40.702.029

. TANGIBLE FIXED ASSETS

. . Real estate

13.909.439

14.388.226

13.760.708

. . Plant and machinery

3.938.671

2.720.515

3.728.063

. . Industrial and commercial equipment

7.765.718

4.358.532

3.220.826

. . Other assets

758.036

807.618

835.477

. . Assets under construction and advances

2.073.290

3.337.147

2.456.726

. Total Tangible fixed assets

28.445.154

25.612.038

24.001.800

. FINANCIAL FIXED ASSETS

. . Equity investments

119.697.776

119.595.776

130.610.776

. . . Equity invest. in subsidiary companies

119.697.776

119.595.776

. . . Equity invest. in associated companies

130.610.776

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

. . Financial receivables

55.534.915

64.316.888

68.732.668

. . . . Within 12 months

2.994.141

. . . . Beyond 12 months

55.534.915

64.316.888

65.738.527

. . . Receivab due from subsidiaries

52.861.473

58.163.150

63.395.562

. . . . Within 12 months

333.266

. . . . Beyond 12 months

52.861.473

58.163.150

63.062.296

. . . Receivables due from assoc.comp.

2.658.897

2.645.138

2.645.138

. . . . Within 12 months

. . . . Beyond 12 months

2.658.897

2.645.138

2.645.138

. . . Receivables due from holding comp.

3.479.029

2.660.875

. . . . Within 12 months

2.660.875

. . . . Beyond 12 months

3.479.029

. . . Receivables due from third parties

14.545

29.571

31.093

. . . . Within 12 months

. . . . Beyond 12 months

14.545

29.571

31.093

. . Other securities

3.258.943

1.685.754

. . Own shares

314

. . . Total nominal value

. Total financial fixed assets

178.491.634

185.598.418

199.343.758

Total fixed assets

238.409.578

243.183.698

264.047.587

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

5.888.229

9.391.479

8.832.249

. . Work in progress and semimanufactured

5.490.895

4.697.431

4.230.347

. . Work in progress on order

. . Finished goods

9.494.809

12.714.052

9.845.227

. . Advance payments

. Total Inventories

20.873.933

26.802.962

22.907.823

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

46.685.806

50.419.547

50.778.759

. . Beyond 12 months

4.623.592

4.343.879

5.942.770

. . Trade receivables

27.120.402

27.551.398

26.773.641

. . . . Within 12 months

27.120.402

27.551.398

26.773.641

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

15.940.443

17.418.025

17.729.809

. . . . Within 12 months

15.940.443

17.418.025

17.729.809

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

88.056

122.458

. . . . Within 12 months

88.056

122.458

. . . . Beyond 12 months

. . Fiscal Receivables

4.309.839

6.300.801

7.678.648

. . . . Within 12 months

3.585.927

5.300.365

5.943.293

. . . . Beyond 12 months

723.912

1.000.436

1.735.355

. . Receivables for anticipated taxes

3.870.180

3.315.107

4.178.479

. . . . Within 12 months

. . . . Beyond 12 months

3.870.180

3.315.107

4.178.479

. . Receivables due from third parties

68.534

90.039

238.494

. . . . Within 12 months

39.034

61.703

209.558

. . . . Beyond 12 months

29.500

28.336

28.936

. Total Credits not held as fixed assets

51.309.398

54.763.426

56.721.529

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

. . Own shares

. . . Total nominale value

. . Other securities

89.753.489

. Total Financial Assets

89.753.489

. LIQUID FUNDS

. . Bank and post office deposits

52.595.210

132.175.678

139.555.503

. . Checks

. . Banknotes and coins

2.602

8.029

6.668

. Total Liquid funds

52.597.812

132.183.707

139.562.171

Total current assets

214.534.632

213.750.095

219.191.523

ADJUSTMENT ACCOUNTS

. Discount on loans

857.288

. Other adjustment accounts

818.365

646.492

Total adjustments accounts

857.288

818.365

646.492

TOTAL ASSETS

453.801.498

457.752.158

483.885.602

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

50.000.002

50.000.002

50.000.002

. Additional paid-in capital

38.793.680

101.508.805

101.508.805

. Revaluation reserves

. Legal reserve

10.000.000

. Reserve for Own shares

. Statute reserves

. Other reserves

313

9.559.041

9.559.036

. Accumulated Profits (Losses)

-29.256.239

-16.026.284

. Profit( loss) of the year

2.947.797

-27.127.610

-13.229.956

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

101.741.792

104.683.999

131.811.603

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

216.044

202.391

221.743

. . Taxation fund, also differed

1.965.027

1.804.567

2.071.802

. . Other funds

3.462.650

1.927.620

3.542.702

Total Reserves for Risks and Charges

5.643.721

3.934.578

5.836.247

Employee termination indemnities

3.028.581

3.081.301

3.486.193

ACCOUNTS PAYABLE

. . . . Within 12 months

101.634.734

91.157.929

86.689.545

. . . . Beyond 12 months

237.565.000

250.000.000

250.500.000

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to banks

248.962.000

250.000.000

254.100.000

. . . . Within 12 months

11.397.000

4.100.000

. . . . Beyond 12 months

237.565.000

250.000.000

250.000.000

. . Due to other providers of finance

. . . . Within 12 months

. . . . Beyond 12 months

. . Advances from customers

. . . . Within 12 months

. . . . Beyond 12 months

. . Trade payables

35.759.173

43.598.509

34.238.075

. . . . Within 12 months

35.759.173

43.598.509

34.238.075

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

46.915.761

40.628.207

40.655.294

. . . . Within 12 months

46.915.761

40.628.207

40.655.294

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

229.061

. . . . Within 12 months

229.061

. . . . Beyond 12 months

. . Due to the tax authorities

1.200.061

447.762

340.442

. . . . Within 12 months

1.200.061

447.762

340.442

. . . . Beyond 12 months

. . Due to social security and welfare inst.

609.709

507.520

315.061

. . . . Within 12 months

609.709

507.520

315.061

. . . . Beyond 12 months

. . Other payables

5.523.969

5.975.931

7.540.673

. . . . Within 12 months

5.523.969

5.975.931

7.040.673

. . . . Beyond 12 months

500.000

Total accounts payable

339.199.734

341.157.929

337.189.545

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

4.187.670

4.894.351

5.562.014

Total adjustment accounts

4.187.670

4.894.351

5.562.014

TOTAL LIABILITIES

453.801.498

457.752.158

483.885.602

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

116.328.000

Risk accounts

362.000

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

367.758.983

325.625.538

281.470.831

. Changes in work in progress

-2.694.538

3.335.909

-6.029.566

. Changes in semi-manufact. products

. Capitalization of internal work

3.183.681

2.628.636

2.203.930

. Other income and revenues

10.962.350

9.140.121

10.756.302

. . Contributions for operating expenses

. . Different income and revenues

10.962.350

9.140.121

10.756.302

Total value of production

379.210.476

340.730.204

288.401.497

PRODUCTION COSTS

. Raw material,other materials and consum.

283.607.102

277.338.065

218.917.557

. Services received

29.140.531

33.250.147

. Leases and rentals

36.049.223

1.451.507

1.942.622

. Payroll and related costs

33.436.312

29.406.723

28.802.908

. . Wages and salaries

24.403.490

20.995.368

20.438.971

. . Social security contributions

7.398.335

6.842.964

6.716.459

. . Employee termination indemnities

41.365

84.479

137.640

. . Pension and similar

. . Other costs

1.593.122

1.483.912

1.509.838

. Amortization and depreciation

15.074.013

19.561.143

14.930.321

. . Amortization of intangible fixed assets

10.876.882

10.105.495

9.401.981

. . Amortization of tangible fixed assets

4.156.832

4.033.098

4.524.944

. . Depreciation of tangible fixed assets

7.412

3.945.330

1.003.396

. . Writedown of current receiv.and of liquid

32.887

1.477.220

. Changes in raw materials

3.234.723

-559.212

5.039.970

. Provisions to risk reserves

210.000

313.163

220.000

. Other provisions

335.259

865.615

761.040

. Other operating costs

1.775.034

1.224.524

676.440

Total production costs

373.721.666

358.742.059

304.541.005

Diff. between value and cost of product.

5.488.810

-18.011.855

-16.139.508

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

3.666.681

12.918.100

15.279.826

. . In subsidiary companies

3.666.681

. . In associated companies

. . In other companies

. Other financial income

5.652.505

5.706.513

5.759.052

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

. . Financ.income from secur. t.f.assets

303.186

162.824

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

5.349.319

. . . - Subsidiary companies

2.967.072

. . . - Associated companies

79.758

. . . - Holding companies

122.236

. . . - Other companies

2.180.253

. Interest and other financial expense

-10.127.163

-11.327.245

-10.929.063

. . Towards subsidiary companies

-125.497

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

10.127.163

Total financial income and expense

-807.977

7.297.368

10.109.815

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

. . Of financ.fixed assets not repres.E.I.

. . Of securities incl.among current assets

. Devaluation

-13.093.519

-98.219

. . Of equity investments

-13.015.000

-43.578

. . Of financial fixed assets (no equity inv)

-78.519

-54.641

. . Of securities included among current ass

Total adjustments to financial assets

-13.093.519

-98.219

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

188.599

121.451

426.734

. . Gains on disposals

. . Other extraordinary income

188.599

121.451

426.734

. Extraordinary expense

-1.070.837

-2.538.968

-1.611.878

. . Losses on disposals

-401.717

. . Taxes relating to prior years

-86.839

-36.157

-6.340

. . Other extraordinary expense

-983.998

-2.502.811

-1.203.821

Total extraordinary income and expense

-882.238

-2.417.517

-1.185.144

Results before income taxes

3.798.595

-26.225.523

-7.313.056

. Taxes on current income

850.798

902.087

5.916.900

. . current taxes

1.245.411

305.950

298.862

. . differed taxes(anticip.)

-394.613

596.137

5.618.038

. Net income for the period

2.947.797

-27.127.610

-13.229.956

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

2.947.797

-27.127.610

-13.229.956

 

RATIOS

Value Type

as at 31/08/2014

as at 31/08/2013

as at 31/08/2012

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,53

0,53

0,55

0,24

Elasticity Ratio

Units

0,47

0,47

0,45

0,75

Availability of stock

Units

0,05

0,06

0,05

0,26

Total Liquidity Ratio

Units

0,43

0,41

0,41

0,44

Quick Ratio

Units

0,31

0,29

0,29

0,01

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

0,48

n.c.

n.c.

2,16

Self Financing Ratio

Units

0,22

0,23

0,27

0,24

Capital protection Ratio

Units

0,48

0,78

0,72

0,73

Liabilities consolidation quotient

Units

2,37

2,78

2,93

0,24

Financing

Units

3,33

3,26

2,56

2,80

Permanent Indebtedness Ratio

Units

0,75

0,78

0,80

0,41

M/L term Debts Ratio

Units

0,53

0,55

0,52

0,11

Net Financial Indebtedness Ratio

Units

1,93

1,13

0,87

1,27

CORRELATION

Fixed assets ratio

Units

1,44

1,47

1,46

1,70

Current ratio

Units

2,11

2,34

2,53

1,26

Acid Test Ratio-Liquidity Ratio

Units

1,91

2,05

2,26

0,83

Structure's primary quotient

Units

0,43

0,43

0,50

1,05

Treasury's primary quotient

Units

1,40

1,45

1,61

0,02

Rate of indebtedness ( Leverage )

%

446,03

437,27

367,10

409,15

Current Capital ( net )

Value

112.899.898

122.592.166

132.501.978

585.650

RETURN

Return on Sales

%

4,90

-2,32

0,60

3,38

Return on Equity - Net- ( R.O.E. )

%

2,90

-25,91

-10,04

4,44

Return on Equity - Gross - ( R.O.E. )

%

3,73

-25,05

-5,55

13,50

Return on Investment ( R.O.I. )

%

1,21

-3,93

-3,34

4,84

Return/ Sales

%

1,49

-5,53

-5,73

4,43

Extra Management revenues/charges incid.

%

53,71

n.c.

n.c.

34,26

Cash Flow

Value

18.021.810

-7.566.467

1.700.365

187.403

Operating Profit

Value

5.488.810

-18.011.855

-16.139.508

213.008

Gross Operating Margin

Value

21.108.082

2.728.066

-228.147

336.914

MANAGEMENT

Credits to clients average term

Days

26,55

30,46

34,24

104,44

Debts to suppliers average term

Days

93,37

98,47

106,10

122,62

Average stock waiting period

Days

20,43

29,63

29,30

90,71

Rate of capital employed return ( Turnover )

Units

0,81

0,71

0,58

1,05

Rate of stock return

Units

17,62

12,15

12,29

3,92

Labour cost incidence

%

9,09

9,03

10,23

17,51

Net financial revenues/ charges incidence

%

-0,22

2,24

3,59

-1,60

Labour cost on purchasing expenses

%

8,95

8,20

9,46

17,77

Short-term financing charges

%

2,99

3,32

3,24

2,97

Capital on hand

%

123,40

140,58

171,91

94,78

Sales pro employee

Value

352.259

354.711

453.985

202.615

Labour cost pro employee

Value

32.027

32.033

46.456

33.583

 

 

Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

Market/ Territory Data

 

Population living in the province

:

838.732

Population living in the region

:

4.699.950

Number of families in the region

:

1.813.210

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

456

- per non food products

:

2.052

- per energy consume

:

127

 

 

Sector Data

 

The values are calculated on a base of 448 significant companies.

The companies cash their credits on an average of 104 dd.

The average duration of suppliers debts is about 123 dd.

The sector's profitability is on an average of 3,38%.

The labour cost affects the turnover in the measure of 17,51%.

Goods are held in stock in a range of 91 dd.

The difference between the sales volume and the resources used to realize it is about 1,05.

The employees costs represent the 17,77% of the production costs.

 

 

Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered lowly risky.

In the region 13.782 protested subjects are found; in the province they count to 2.280.

The insolvency index for the region is 0,30, , while for the province it is 0,28.

Total Bankrupt companies in the province : 3.317.

Total Bankrupt companies in the region : 16.714.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.64.96

UK Pound

1

Rs.99.55

Euro

1

Rs.71.62

 

INFORMATION DETAILS

 

Analysis Done by :

TRI

 

 

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.