MIRA INFORM REPORT

 

 

Report No. :

347096

Report Date :

31.10.2015

 

IDENTIFICATION DETAILS

 

Name :

ROHM AND HAAS SINGAPORE (PTE) LTD

 

 

Formerly Known As :

MORTON INTERNATIONAL PTE. LTD.

 

DYNACHEM SINGAPORE PTE LTD

 

 

Registered Office :

260, Orchard Road, 18-01, The Heeren, 238855

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

02.08.1979

 

 

Com. Reg. No.:

197902295-R

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Subject is engaged in the trading of chemical related products.

 

 

No. of Employees :

100 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Moderate

Payment Behaviour :

Slow

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)

China

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

CHINA - ECONOMIC OVERVIEW

 

Since the late 1970s China has moved from a closed, centrally planned system to a more market-oriented one that plays a major global role - in 2010 China became the world's largest exporter. Reforms began with the phasing out of collectivized agriculture, and expanded to include the gradual liberalization of prices, fiscal decentralization, increased autonomy for state enterprises, growth of the private sector, development of stock markets and a modern banking system, and opening to foreign trade and investment. China has implemented reforms in a gradualist fashion. In recent years, China has renewed its support for state-owned enterprises in sectors considered important to "economic security," explicitly looking to foster globally competitive industries. The restructuring of the economy and resulting efficiency gains have contributed to a more than tenfold increase in GDP since 1978. Measured on a purchasing power parity (PPP) basis that adjusts for price differences, China in 2014 stood as the largest economy in the world, surpassing the US for the first time in modern history. Still, China's per capita income is below the world average.

 

After keeping its currency tightly linked to the US dollar for years, in July 2005 China moved to an exchange rate system that references a basket of currencies. From mid-2005 to late 2008 cumulative appreciation of the renminbi against the US dollar was more than 20%, but the exchange rate remained virtually pegged to the dollar from the onset of the global financial crisis until June 2010, when Beijing allowed resumption of a gradual appreciation. In 2014 the People’s Bank of China (PBOC) doubled the daily trading band within which the RMB is permitted to fluctuate.

 

The Chinese government faces numerous economic challenges, including: (a) reducing its high domestic savings rate and correspondingly low domestic consumption; (b) facilitating higher-wage job opportunities for the aspiring middle class, including rural migrants and increasing numbers of college graduates; (c) reducing corruption and other economic crimes; and (d) containing environmental damage and social strife related to the economy's rapid transformation. Economic development has progressed further in coastal provinces than in the interior, and by 2014 more than 274 million migrant workers and their dependents had relocated to urban areas to find work. One consequence of population control policy is that China is now one of the most rapidly aging countries in the world. Deterioration in the environment - notably air pollution, soil erosion, and the steady fall of the water table, especially in the North - is another long-term problem. China continues to lose arable land because of erosion and economic development. The Chinese government is seeking to add energy production capacity from sources other than coal and oil, focusing on nuclear and alternative energy development.

 

Several factors are converging to slow China's growth, including debt overhang from its credit-fueled stimulus program, industrial overcapacity, inefficient allocation of capital by state-owned banks, and the slow recovery of China's trading partners. The government's 12th Five-Year Plan, adopted in March 2011 and reiterated at the Communist Party's "Third Plenum" meeting in November 2013, emphasizes continued economic reforms and the need to increase domestic consumption in order to make the economy less dependent in the future on fixed investments, exports, and heavy industry. However, China has made only marginal progress toward these rebalancing goals. The new government of President XI Jinping has signaled a greater willingness to undertake reforms that focus on China's long-term economic health, including giving the market a more decisive role in allocating resources. In 2014 China agreed to begin limiting carbon dioxide emissions by 2030. China also implemented several economic reforms in 2014, including passing legislation to allow local governments to issue bonds, opening several state-owned enterprises to further private investment, loosening the one-child policy, passing harsher pollution fines, and cutting administrative red tape.

 

Source : CIA

 


 

 

EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

197902295-R

COMPANY NAME

:

ROHM AND HAAS SINGAPORE (PTE) LTD

FORMER NAME

:

MORTON INTERNATIONAL PTE. LTD. (01/07/2000)
DYNACHEM SINGAPORE PTE LTD (15/03/1990)

INCORPORATION DATE

:

02/08/1979

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

260, ORCHARD ROAD, 18-01, THE HEEREN, 238855, SINGAPORE.

BUSINESS ADDRESS

:

260, ORCHARD ROAD, 18-01, THE HEEREN, 238855, SINGAPORE.

TEL.NO.

:

65-68353773

FAX.NO.

:

65-68340315

WEB SITE

:

WWW.ROHMHAAS.COM

CONTACT PERSON

:

LIM YOKE LOON ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF CHEMICAL RELATED PRODUCTS

ISSUED AND PAID UP CAPITAL

:

24,665,000.00 ORDINARY SHARE, OF A VALUE OF SGD 24,665,000.00 

SALES

:

USD 261,882,000 [2014]

NET WORTH

:

USD (45,714,000) [2014]

STAFF STRENGTH

:

100 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

AVERAGE

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 chemical related products.


 

The immediate holding company of the Subject is ROHM AND HAAS DENMARK FINANCE A/S, a company incorporated in DENMARK.

 

Share Capital History

Date

Issue & Paid Up Capital

28/10/2015

SGD 24,665,000.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

ROHM AND HAAS DENMARK FINANCE A/S

VESTER FARIMAGSGADE, 6, DK-1606, COPENHAGEN V, DENMARK.

S79UF0319

24,665,000.00

100.00

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

------

24,665,000.00

100.00

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

=====

 

+ Also Director

 





DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

SUINIATY BASIRUN

Address

:

87, PASIR PANJANG HILL, 02-06, 118892, SINGAPORE.

IC / PP No

:

S6972845F

Nationality

:

SINGAPOREAN

Date of Appointment

:

13/10/2003

 

DIRECTOR 2

 

Name Of Subject

:

LIM YOKE LOON

Address

:

133, JALAN PELATOK, EAST VIEW GARDEN, 488468, SINGAPORE.

IC / PP No

:

S7135645J

Nationality

:

SINGAPOREAN

Date of Appointment

:

04/10/2010

 

DIRECTOR 3

 

Name Of Subject

:

MR. FONG CHEE HOE

Address

:

26, JALAN GENENG, 538334, SINGAPORE.

IC / PP No

:

S2558110E

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/04/2014

 

MANAGEMENT

 

 

1)

Name of Subject

:

LIM YOKE LOON

Position

:

DIRECTOR

 

AUDITOR

 

Auditor

:

DELOITTE & TOUCHE LLP

Auditor' Address

:

N/A

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

CATHERINE LIM SIOK CHING

IC / PP No

:

S7540675D

Address

:

7, BISHAN STREET 15, 31-09, SKY HABITAT, 573908, 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

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

AS AGREED

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

OPERATIONS

 

Goods Traded

:

CHEMICAL RELATED PRODUCTS

Ownership of premises

:

LEASED/RENTED

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2012

2011

GROUP

N/A

N/A

N/A

N/A

N/A

COMPANY

100

100

70

70

75

 

Branch

:

NO

 

Other Information:


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

The Subject is engaged in the trading and distribution of chemical related products for industrial use. 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-68353773

Match

:

N/A

Address Provided by Client

:

260 ORCHARD ROAD #18-01 THE HEEREN SINGAPORE 238855

Current Address

:

260, ORCHARD ROAD, 18-01, THE HEEREN, 238855, 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

:

Decreased

[

2010 - 2014

]

Return on Shareholder Funds

:

Unfavourable

[

6.07%

]

Return on Net Assets

:

Unfavourable

[

3.73%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The Subject could be more efficient in controlling its operating costs and had managed to reduce its losses during the year. The unfavourable return on shareholders' funds could indicate that the Subject was inefficient in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

47 Days

]

Debtor Ratio

:

Favourable

[

36 Days

]

Creditors Ratio

:

Favourable

[

9 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

:

Unfavourable

[

0.45 Times

]

Current Ratio

:

Unfavourable

[

0.68 Times

]

A low liquid ratio means that the Subject may be facing working capital deficiency. If the Subject cannot obtain additional financing or injection of fresh capital, it may face difficulties in meeting its short term obligations.

Solvency

Interest Cover

:

Unfavourable

[

(1.91 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 turnover showed a volatile trend but its losses were lower when compared to the previous corresponding period. This could suggest that the Subject was more efficient in its operating cost control and was more competitive. Due to its weak liquidity position, the Subject will be faced with problems in meeting all its short term obligations if no short term loan is obtained or additional capital injected into the Subject. 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 : POOR

 

 

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 1979, the Subject is a Private Limited company, focusing on trading of chemical related products. The Subject has been in business for over two decades. It has built up a strong clientele base and satisfactory reputation will enable the Subject to further enhance its business in the near term. The Subject is expected to enjoy a stable market shares. We noted that the issued and paid up capital of the Subject stands at SGD 24,665,000 and having strong backing 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 moderate size company, the Subject has a total workforce of 100 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. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. Due to its weak liquidity position, the Subject may face working capital deficiency in meeting its short term financial obligations if no fresh capital are injected into the Subject. 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. The Subject's unfavourable financial performance over the years has wiped out its shareholders' funds to a deficit of USD -45,714,000. Therefore, the Subject as a going concern is much dependent on its ability to generate sufficient cash flow and obtain additional financing to meet its future obligations. 

The Subject's payment habit is average. With its adequate working capital, the Subject should be able to pay its short term debts. 

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

Based on the above unfavourable condition, we regard granting credit to the Subject to be quite risky. Hence, credit is not recommended.

 

 

PROFIT AND LOSS ACCOUNT

 

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

ROHM AND HAAS SINGAPORE (PTE) LTD

 

Financial Year End

2014-12-31

2013-12-31

2012-12-31

2011-12-31

2010-12-31

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

SGD

SGD

SGD

TURNOVER

261,882,000

250,857,000

314,477,000

304,158,000

331,356,000

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

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

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

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

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

Total Turnover

261,882,000

250,857,000

314,477,000

304,158,000

331,356,000

Costs of Goods Sold

(251,518,000)

(246,893,000)

(301,405,000)

(300,991,000)

(323,813,000)

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

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

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

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

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

Gross Profit

10,364,000

3,964,000

13,072,000

3,167,000

7,543,000

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

(2,600,000)

(4,846,000)

(743,000)

(3,023,000)

(1,738,000)

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

(2,600,000)

(4,846,000)

(743,000)

(3,023,000)

(1,738,000)

Taxation

(175,000)

(235,000)

-

-

23,000

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

(2,775,000)

(5,081,000)

(743,000)

(3,023,000)

(1,715,000)

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(57,651,000)

(52,570,000)

(70,724,000)

(67,701,000)

(65,986,000)

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

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

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

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

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

As restated

(57,651,000)

(52,570,000)

(70,724,000)

(67,701,000)

(65,986,000)

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(60,426,000)

(57,651,000)

(71,467,000)

(70,724,000)

(67,701,000)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(60,426,000)

(57,651,000)

(71,467,000)

(70,724,000)

(67,701,000)

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

893,000

2,905,000

1,744,000

1,272,000

1,562,000

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

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

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

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

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

893,000

2,905,000

1,744,000

1,272,000

1,562,000

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

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

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

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

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

DEPRECIATION (as per notes to P&L)

44,000

65,000

168,000

243,000

458,000

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

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

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

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

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

44,000

65,000

168,000

243,000

458,000

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

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

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

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

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

 

 

 

 

 

 

 

BALANCE SHEET

 

ROHM AND HAAS SINGAPORE (PTE) LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

213,000

302,000

448,000

552,000

670,000

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

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

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

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

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

TOTAL LONG TERM ASSETS

213,000

302,000

448,000

552,000

670,000

Stocks

33,861,000

36,485,000

35,533,000

43,128,000

23,299,000

Trade debtors

25,727,000

28,076,000

41,555,000

34,743,000

61,667,000

Other debtors, deposits & prepayments

27,000

120,000

140,000

562,000

46,156,000

Amount due from related companies

39,437,000

58,205,000

413,262,000

162,138,000

-

Cash & bank balances

694,000

986,000

324,000

3,315,000

1,391,000

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

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

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

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

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

TOTAL CURRENT ASSETS

99,746,000

123,872,000

490,814,000

243,886,000

132,513,000

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

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

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

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

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

TOTAL ASSET

99,959,000

124,174,000

491,262,000

244,438,000

133,183,000

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

5,865,000

10,333,000

2,167,000

7,079,000

56,694,000

Other creditors & accruals

2,979,000

3,717,000

1,863,000

2,372,000

6,574,000

Amounts owing to holding company

1,272,000

874,000

760,000

1,266,000

-

Amounts owing to related companies

135,557,000

152,294,000

532,969,000

279,547,000

112,951,000

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

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

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

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

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

TOTAL CURRENT LIABILITIES

145,673,000

167,218,000

537,759,000

290,264,000

176,219,000

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(45,927,000)

(43,346,000)

(46,945,000)

(46,378,000)

(43,706,000)

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

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

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

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

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

TOTAL NET ASSETS

(45,714,000)

(43,044,000)

(46,497,000)

(45,826,000)

(43,036,000)

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

14,297,000

14,297,000

24,665,000

24,665,000

24,665,000

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

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

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

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

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

TOTAL SHARE CAPITAL

14,297,000

14,297,000

24,665,000

24,665,000

24,665,000

Capital reserve

415,000

310,000

305,000

233,000

-

Retained profit/(loss) carried forward

(60,426,000)

(57,651,000)

(71,467,000)

(70,724,000)

(67,701,000)

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

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

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

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

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

TOTAL RESERVES

(60,011,000)

(57,341,000)

(71,162,000)

(70,491,000)

(67,701,000)

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

(45,714,000)

(43,044,000)

(46,497,000)

(45,826,000)

(43,036,000)

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

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

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

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

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

(45,714,000)

(43,044,000)

(46,497,000)

(45,826,000)

(43,036,000)

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

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

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

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

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

 

 

 

 

 

 

 

FINANCIAL RATIO

 

ROHM AND HAAS SINGAPORE (PTE) LTD

 

TYPES OF FUNDS

Cash

694,000

986,000

324,000

3,315,000

1,391,000

Net Liquid Funds

694,000

986,000

324,000

3,315,000

1,391,000

Net Liquid Assets

(79,788,000)

(79,831,000)

(82,478,000)

(89,506,000)

(67,005,000)

Net Current Assets/(Liabilities)

(45,927,000)

(43,346,000)

(46,945,000)

(46,378,000)

(43,706,000)

Net Tangible Assets

(45,714,000)

(43,044,000)

(46,497,000)

(45,826,000)

(43,036,000)

Net Monetary Assets

(79,788,000)

(79,831,000)

(82,478,000)

(89,506,000)

(67,005,000)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

(1,707,000)

(1,941,000)

1,001,000

(1,751,000)

(176,000)

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

(1,663,000)

(1,876,000)

1,169,000

(1,508,000)

282,000

BALANCE SHEET ITEMS

Total Borrowings

0

0

0

0

0

Total Liabilities

145,673,000

167,218,000

537,759,000

290,264,000

176,219,000

Total Assets

99,959,000

124,174,000

491,262,000

244,438,000

133,183,000

Net Assets

(45,714,000)

(43,044,000)

(46,497,000)

(45,826,000)

(43,036,000)

Net Assets Backing

(45,714,000)

(43,044,000)

(46,497,000)

(45,826,000)

(43,036,000)

Shareholders' Funds

(45,714,000)

(43,044,000)

(46,497,000)

(45,826,000)

(43,036,000)

Total Share Capital

14,297,000

14,297,000

24,665,000

24,665,000

24,665,000

Total Reserves

(60,011,000)

(57,341,000)

(71,162,000)

(70,491,000)

(67,701,000)

LIQUIDITY (Times)

Cash Ratio

0

0.01

0

0.01

0.01

Liquid Ratio

0.45

0.52

0.85

0.69

0.62

Current Ratio

0.68

0.74

0.91

0.84

0.75

WORKING CAPITAL CONTROL (Days)

Stock Ratio

47

53

41

52

26

Debtors Ratio

36

41

48

42

68

Creditors Ratio

9

15

3

9

64

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

0

0

0

Liabilities Ratio

(3.19)

(3.88)

(11.57)

(6.33)

(4.09)

Times Interest Earned Ratio

(1.91)

(0.67)

0.57

(1.38)

(0.11)

Assets Backing Ratio

(3.20)

(3.01)

(1.89)

(1.86)

(1.74)

PERFORMANCE RATIO (%)

Operating Profit Margin

(0.99)

(1.93)

(0.24)

(0.99)

(0.52)

Net Profit Margin

(1.06)

(2.03)

(0.24)

(0.99)

(0.52)

Return On Net Assets

3.73

4.51

(2.15)

3.82

0.41

Return On Capital Employed

3.73

4.51

(2.15)

3.82

0.41

Return On Shareholders' Funds/Equity

6.07

11.80

1.60

6.60

3.99

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.65.22

UK Pound

1

Rs.99.93

Euro

1

Rs.71.67

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.