MIRA INFORM REPORT

 

 

Report No. :

340019

Report Date :

09.09.2015

 

IDENTIFICATION DETAILS

 

Name :

J. C. L. ENGINEERING PTE. LTD.

 

 

Registered Office :

70, Anson Road, 22-03, Hub Synergy Point, 079905

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

19.11.1983

 

 

Com. Reg. No.:

198305504-G

 

 

Legal Form :

Exempt Private

 

 

Line of Business :

The Subject is principally engaged in the engineering

 

 

No. of Employees :

10 [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)

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.

:

198305504-G

COMPANY NAME

:

J. C. L. ENGINEERING PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

19/11/1983

COMPANY STATUS

:

EXIST

LEGAL FORM

:

EXEMPT PRIVATE

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

70, ANSON ROAD, 22-03, HUB SYNERGY POINT, 079905, SINGAPORE.

BUSINESS ADDRESS

:

70, ANSON ROAD, 22-03, HUB SYNERGY POINT, 079905, SINGAPORE.

TEL.NO.

:

65-62254867

FAX.NO.

:

65-62238298

CONTACT PERSON

:

JOW JENG JONG ( DIRECTOR )

PRINCIPAL ACTIVITY

:

ENGINEERING

ISSUED AND PAID UP CAPITAL

:

100,000.00 ORDINARY SHARE, OF A VALUE OF SGD 100,000.00

SALES

:

USD 3,547,411 [2013]

NET WORTH

:

USD (17,579) [2013]

STAFF STRENGTH

:

10 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

FAIR

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL GROWTH

 

 

HISTORY / BACKGROUND

 

The Subject is an exempt private company whose shares are not held by any corporate body and has no more than 20 shareholders who are all natural persons. An exempt company is a type of private limited company. 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, suing or be sued by other companies. An exempt private company with an annual turnover of less than SGD5 million are exempted from statutory auditing requirements. Instead of filing audited annual accounts, the Subject has to file in a document duly signed by its director in charge of its finance and the company secretary stating that the Subject is able to meet all its obligations as and when they fall due. The Subject is not required to have their accounts audited. However, the Subject will prepare unaudited accounts for purposes of AGMs and filing with Registry Office if it is unable to meet all its obligations as and when they fall due.

 

The Subject is principally engaged in the (as a / as an) engineering.


Share Capital History

Date

Issue & Paid Up Capital

07/09/2015

SGD 100,000.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

EN-MIN DANIEL JOW

323, NIOU PU RD HSINCHU, TAIWAN.

M4327513

14,290.00

14.29

JOW JENG JONG

130, TANJONG RHU ROAD, 04-14, 436918, SINGAPORE.

S2197400E

14,285.00

14.29

CHO CHENG-NAN

451, NIOU TU RD HSINCHU, TAIWAN.

MFA0263670

14,285.00

14.29

JOW CHENG-TE

451, NIOU TU RD HSINCHU, TAIWAN.

MFA0626493

14,285.00

14.29

CHO HSI-LING

451, NIOU TU RD, TAIWAN.

MFA0238554

14,285.00

14.29

JOW JENG LIANG

451, NOIU TU RD, TAIWAN.

MFA0967430

14,285.00

14.29

JOW CHENG-MING

451, NIOU TU RD HSINCHU, TAIWAN.

NFA0967429

14,285.00

14.29

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

------

100,000.00

100.00

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

=====

+ Also Director

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

JOW JENG JONG

Address

:

130, TANJONG RHU ROAD, 04-14, 436918, SINGAPORE.

IC / PP No

:

S2197400E

Nationality

:

SINGAPOREAN

Date of Appointment

:

25/04/1984

 

DIRECTOR 2

 

Name Of Subject

:

CHEN CHUN MEI

Address

:

130, TANJONG RHU ROAD, 04-14, 436918, SINGAPORE.

IC / PP No

:

S2198869C

Nationality

:

SINGAPOREAN

Date of Appointment

:

09/03/1984

 

 

MANAGEMENT

 

 

 

1)

Name of Subject

:

JOW JENG JONG

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

LEE S F & CO

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

NG HOE CHOR

IC / PP No

:

S1621129Z

Address

:

729, ANG MO KIO AVENUE 6, 15-4278, 560729, SINGAPORE.

 

 

 

BANKING


No Banker found in our databank.

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

199806184

16/12/1998

N/A

HSBC BANK USA

-

Unsatisfied

 

 

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

[

X

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its clientele.

 

 

OPERATIONS

 

Services

:

ENGINEERING

 

Total Number of Employees:

YEAR

2015

GROUP

N/A

COMPANY

10

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) engineering.

The Subject refused to disclose its operation.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

65 62254867

Current Telephone Number

:

65-62254867

Match

:

YES

Address Provided by Client

:

70 ANSON ROAD NO 22-03 HUB SYNERGY POINT SINGAPORE 079905

Current Address

:

70, ANSON ROAD, 22-03, HUB SYNERGY POINT, 079905, SINGAPORE.

Match

:

YES

 

Other Investigations


We contacted one of the staff from the Subject and he only provided limited information.

The Subject refused to disclose its bankers.

 

 

FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

3.69%

]

Profit/(Loss) Before Tax

:

Increased

[

(47.81%)

]

Return on Shareholder Funds

:

Unfavourable

[

2,867.72%

]

Return on Net Assets

:

Unfavourable

[

2,864.78%

]

The higher turnover could be attributed to the favourable market condition.Higher losses before tax during the year could be due to the higher operating costs incurred. Although the Subject's returns showed positive figures it is not reflective of the true situation. The Subject incurred losses during the year and its shareholders' funds have turned red. The positive returns on shareholders' funds is the result of losses divided by negative shareholders' funds. The Subject's management was inefficient in utilising the assets to generate returns.

Working Capital Control

Stock Ratio

:

Nil

[

0 Days

]

Debtor Ratio

:

Unfavourable

[

164 Days

]

Creditors Ratio

:

Favourable

[

0 Days

]

As the Subject is a service oriented company, the Subject does not need to keep stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. 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

:

Acceptable

[

0.96 Times

]

Current Ratio

:

Unfavourable

[

0.96 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

:

Nil

[

0.00 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject's interest cover was nil as it did not pay any interest during the year. 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 :

Although the Subject's turnover increased its profits however showed a reverse trend. The losses could be due to the management's failure to maintain its competitiveness in the market. 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. The Subject did not make any interest payment during the year. The Subject was dependent on its shareholders' funds to finance its business needs. 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 :

ECONOMY

The Ministry of Trade and Industry (MTI) announced that it expects the Singapore economy to grow by around 3.0% in 2014, and by 2.0 to 4.0% in 2015. Besides that in 2013, the economy grew by 4.1%, higher than the 1.9% growth in 2012. This was mainly due to strong growth in the services producing industries, particularly the finance & insurance, as well as wholesale & retail trade sectors.

In 2013, all sectors contributed positively to growth. Finance & insurance was the largest contributor (1.2 percentage-points), followed by wholesale & retail trade (0.8 percentage-points) and business services (0.6 percentage-points). Growth in the manufacturing sector was improved by 1.7%, on the back of strong growth in the electronics and transport engineering clusters. By contrast, growth in the construction sector moderated to 5.9%, from 8.6% in 2012.

Growth in the services producing industries picked up to 5.3% in 2013, from 2.0% in 2012. This was mainly due to stronger growth in the finance & insurance and wholesale & retail trade sectors. The finance & insurance sector grew by 11%, up from 1.3% in the previous year. The wholesale & retail trade sector has expanded by 5.0%, after declining by 1.4% the year before.

For the whole of 2013, growth in total demand was 3.1%, similar to the pace of growth in 2012. External demand was the key contributor to total demand growth, accounting for 2.7 percentage-points, or almost 90%, of the increase. External demand grew at a faster pace of 3.6%, compared to the 1.4% growth in 2012. This was supported mainly by growth in the exports of machinery & transport equipment, miscellaneous manufactures, and transport services. Total domestic demand rose by a modest 1.7%, following the 8.6% increase in 2012. The slower growth in total domestic demand was primarily due to the decline in gross fixed capital formation (GFCF).

For the full year, total consumption expenditure grew by 4.4% in 2013, faster than the 2.8% growth in 2012. Public consumption expenditure increased by 11%, a strong rebound from the 1.9% decline in 2012. Private consumption expenditure recorded gains of 2.7%, moderating from the 4.1% increase in the preceding year.

Furthermore, in the first three quarters of 2014, the Singapore economy grew by 3.3% on a year-on-year basis. For the rest of the year, growth is expected to ease slightly on a year-on-year basis, in line with a projected slowdown in the global economy. Externally-oriented sectors such as the manufacturing and transportation & storage sectors are likely to slow, whereas growth in the construction sector will continue to be weighed down by the weakness in private sector construction activities. On the other hand, domestically-oriented sectors like business services are likely to remain resilient.

Additionally, the labour market in Singapore is expected to remain tight in 2015, with low unemployment and rising vacancy rates. Against this global and domestic backdrop, the growth outlook for the Singapore economy remains modest. In tandem with the expected pick-up in external demand, externally-oriented sectors such as manufacturing, wholesale trade and finance & insurance are likely to provide support to growth. While some domestically-oriented sectors such as businesses services are expected to remain resilient, labour-intensive ones like construction, retail and food services may see their growth weighed down by labour constraints.

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 

 

Incorporated in 1983, the Subject is an Exempt Private company, focusing on engineering. 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. With an issued and paid up capital of SGD 100,000 contributed by individual shareholders, the Subject may face difficulties in its attempt to further expand its business in the future. Thus, the Subject should put more efforts on its business to gain higher market share while competing aggressively in the market.


Being a small company, the Subject's business operation is supported by 10 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.


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. The Subject managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its financial obligations. Being a zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. The Subject's unfavourable financial performance over the years has wiped out its shareholders' funds to a deficit of USD -17,579. 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 overall payment habit is fair and this clearly implied a weak credit control of the Subject.


The industry has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. Thus, the Subject's future performance is very much depend on its marketing strategies in order to retain its position in the market.


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.

 

Financial Year End

2013-12-31

2012-12-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

USD

USD

TURNOVER

3,547,411

3,421,261

Other Income

93,082

125,831

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

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

Total Turnover

3,640,493

3,547,092

Costs of Goods Sold

(3,522,504)

(3,061,559)

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

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

Gross Profit

117,989

485,533

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

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

PROFIT/(LOSS) FROM OPERATIONS

(504,116)

(341,051)

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

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

PROFIT/(LOSS) BEFORE TAXATION

(504,116)

(341,051)

Taxation

-

6

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

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

PROFIT/(LOSS) AFTER TAXATION

(504,116)

(341,045)

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

412,569

753,614

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

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

As restated

412,569

753,614

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(91,547)

412,569

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(91,547)

412,569

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

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

INTEREST EXPENSE (as per notes to P&L)

DEPRECIATION (as per notes to P&L)

15,748

16,198

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

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

15,748

16,198

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

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

 

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

FIXED ASSETS

41,401

55,482

Others

9,922

9,703

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

9,922

9,703

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

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

TOTAL LONG TERM ASSETS

51,323

65,185

Trade debtors

1,592,556

1,163,088

Other debtors, deposits & prepayments

41,902

904,576

Cash & bank balances

114,568

386,104

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

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

TOTAL CURRENT ASSETS

1,749,026

2,453,768

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

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

TOTAL ASSET

1,800,349

2,518,953

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

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

Other creditors & accruals

128,397

714,000

Amounts owing to related companies

1,589,549

1,318,834

Amounts owing to director

100,000

-

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

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

TOTAL CURRENT LIABILITIES

1,817,946

2,032,834

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

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

NET CURRENT ASSETS/(LIABILITIES)

(68,920)

420,934

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

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

TOTAL NET ASSETS

(17,597)

486,119

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

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

SHARE CAPITAL

Ordinary share capital

81,806

81,806

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

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

TOTAL SHARE CAPITAL

81,806

81,806

Revaluation reserve

(7,838)

(8,057)

Exchange equalisation/fluctuation reserve

-

(199)

Retained profit/(loss) carried forward

(91,547)

412,569

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

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

TOTAL RESERVES

(99,385)

404,313

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

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

SHAREHOLDERS' FUNDS/EQUITY

(17,579)

486,119

Others

(18)

-

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

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

TOTAL LONG TERM LIABILITIES

(18)

-

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

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

(17,597)

486,119

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

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

 

 

 

 


FINANCIAL RATIO

 

 

TYPES OF FUNDS

Cash

114,568

386,104

Net Liquid Funds

114,568

386,104

Net Liquid Assets

(68,920)

420,934

Net Current Assets/(Liabilities)

(68,920)

420,934

Net Tangible Assets

(17,597)

486,119

Net Monetary Assets

(68,902)

420,934

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

(504,116)

(341,051)

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

(488,368)

(324,853)

BALANCE SHEET ITEMS

Total Borrowings

0

0

Total Liabilities

1,817,928

2,032,834

Total Assets

1,800,349

2,518,953

Net Assets

(17,597)

486,119

Net Assets Backing

(17,579)

486,119

Shareholders' Funds

(17,579)

486,119

Total Share Capital

81,806

81,806

Total Reserves

(99,385)

404,313

LIQUIDITY (Times)

Cash Ratio

0.06

0.19

Liquid Ratio

0.96

1.21

Current Ratio

0.96

1.21

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

Debtors Ratio

164

124

Creditors Ratio

0

0

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

Liabilities Ratio

(103.41)

4.18

Times Interest Earned Ratio

0

0

Assets Backing Ratio

(0.22)

5.94

PERFORMANCE RATIO (%)

Operating Profit Margin

(14.21)

(9.97)

Net Profit Margin

(14.21)

(9.97)

Return On Net Assets

2,864.78

(70.16)

Return On Capital Employed

2,864.78

(70.16)

Return On Shareholders' Funds/Equity

2,867.72

(70.16)

Dividend Pay Out Ratio (Times)

0

0

NOTES TO ACCOUNTS

Contingent Liabilities

0

0



FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.61

UK Pound

1

Rs.102.30

Euro

1

Rs.74.61

 

INFORMATION DETAILS

 

Analysis Done by :

TRI

 

 

Report Prepared by :

VNT

 

               

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.