MIRA INFORM REPORT

 

 

Report No. :

339371

Report Date :

09.09.2015

 

IDENTIFICATION DETAILS

 

Name :            

LANXESS BUTYL PTE. LTD.

 

 

Registered Office :

3A, International Business Park, 07-10/18, ICON@IB, 609935

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

14.03.2008

 

 

Com. Reg. No.:

200805083-D

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Manufacturing of chemicals

 

 

No. of Employees :

100 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

Slow But Correct

 

 

Litigation :

Clear

 

NOTES :

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

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

B2

Moderate High Risk

 

C1

High Risk

C2

Very High Risk

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.

:

200805083-D

COMPANY NAME

:

LANXESS BUTYL PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

14/03/2008

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

3A, INTERNATIONAL BUSINESS PARK, 07-10/18, ICON@IB, 609935, SINGAPORE.

BUSINESS ADDRESS

:

3A, INTERNATIONAL BUSINESS PARK, TOWER B, 07-10/18, ICON @ IBP, 609935, SINGAPORE.

TEL.NO.

:

65-67255888

FAX.NO.

:

65-67254888

CONTACT PERSON

:

WU YIJING ( DIRECTOR )

PRINCIPAL ACTIVITY

:

MANUFACTURING OF CHEMICALS

ISSUED AND PAID UP CAPITAL

:

40,050,000.00 ORDINARY SHARE, OF A VALUE OF SGD 40,050,000.00 

SALES

:

USD 1,024,939,756 [2014]

NET WORTH

:

USD 495,392,797 [2014]

STAFF STRENGTH

:

100 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

POOR

PAYMENT

:

AVERAGE

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

N/A

CURRENCY EXPOSURE

:

N/A

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MATURE

 

 

 

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) manufacturing of chemicals.



The immediate holding company of the Subject is LANXESS INTERNATIONAL HOLDING GMBH, a company incorporated in GERMANY.

 

Share Capital History

 

Date

Issue & Paid Up Capital

13/08/2015

SGD 40,050,000.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

LANXESS INTERNATIONAL HOLDING GMBH

LANXESS TOWER, KENNEDYPLATZ 1, ROOM T, E03.126, COLOGNE, 50569, GERMANY.

T08UF1609K

40,050,000.00

100.00

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

------

40,050,000.00

100.00

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

=====

+ Also Director

 

The Subject's interest in other companies (Subsidiaries/Associates) are shown as follow :



Local No

Country

Company

(%)

As At

200308517C

SINGAPORE

PCTS SPECIALTY CHEMICALS PTE. LTD.

100.00

18/02/2014

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

DR RAINIER ARNOLD QUIRINUS MARIA VAN ROESSEL

Address

:

PESTALOZZISTRASSE 15, 51427, BERGISCH GLADBACH, GERMANY.

IC / PP No

:

BV7F2JPJ9

Nationality

:

DUTCH

Date of Appointment

:

01/09/2014

 

DIRECTOR 2

 

Name Of Subject

:

WU YIJING

Address

:

33, TANGLIN ROAD, 19-07, ST. REGIS RESIDENCES, 247913, SINGAPORE.

IC / PP No

:

G5322925K

Nationality

:

CHINESE

Date of Appointment

:

01/05/2014

 

DIRECTOR 3

 

Name Of Subject

:

MR. LIM JOO JOON

Address

:

65, SUMMER PLACE, SUMMER PLACE, 555747, SINGAPORE.

IC / PP No

:

S1248311B

Nationality

:

SINGAPOREAN

Date of Appointment

:

30/09/2008

 

 

MANAGEMENT

 

 

1)

Name of Subject

:

WU YIJING

Position

:

DIRECTOR

 

 

AUDITOR

 

Auditor

:

PRICEWATERHOUSECOOPERS LLP

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

YVONNE ANG RUEY SHYA

IC / PP No

:

S8426403B

Address

:

213B, COMPASSVALE LANE, 15-262, 542213, SINGAPORE.

 

2)

Company Secretary

:

SHARON LIM SIEW CHOO

IC / PP No

:

S7700641I

Address

:

498F, TAMPINES STREET 45, 06-424, 524498, 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 against 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 staff from the registered office refused to disclose the Subject's 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

:

N/A

Overseas

:

N/A


The staff from the registered office refused to disclose the Subject's clientele. 

 

 

OPERATIONS

 

Products manufactured

:

CHEMICALS

 

Total Number of Employees:

YEAR

2015

2014


GROUP

N/A

N/A

COMPANY

100

100

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) manufacturing of chemicals. 


The staff from the registered office refused to disclose the Subject's operation. 

 

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

 

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-67255888

Match

:

N/A

Address Provided by Client

:

3A, INTERNATIONAL BUSINESS PARK, TOWER B, 07-10/18, ICON @ IBP,609935,SINGAPORE

Current Address

:

3A, INTERNATIONAL BUSINESS PARK, TOWER B, 07-10/18, ICON @ IBP, 609935, SINGAPORE.

Match

:

YES

 

Other Investigations


We contacted one of the staff from the Subject's registered office and she provided limited information.

 

 

FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Erratic

[

2010 - 2014

]

Profit/(Loss) Before Tax

:

Decreased

[

2010 - 2014

]

Return on Shareholder Funds

:

Unfavourable

[

(5.68%)

]

Return on Net Assets

:

Unfavourable

[

(4.87%)

]

The fluctuating turnover reflects the fierce competition among the existing and new market players. The Subject incurred losses during the year due to the inefficient control of its operating costs. The Subject's unfavourable returns on shareholders' funds indicate the management's inefficiency in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

44 Days

]

Debtor Ratio

:

Favourable

[

25 Days

]

Creditors Ratio

:

Unfavourable

[

72 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 unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

Liquidity

Liquid Ratio

:

Unfavourable

[

0.15 Times

]

Current Ratio

:

Unfavourable

[

0.37 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

[

(10.10 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 losses increased but its turnover showed a  fluctuating trend. This indicate the Subject was slowly losing its market share due to its competitors. 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 :MANUFACTURING


In the third quarter of 2014, manufacturing output has increased by 1.9%, extending the 1.5% growth in the previous quarter. Growth was largely driven by the biomedical manufacturing and chemicals clusters. Besides, for the whole 2013, the manufacturing sector grew by 1.7%, an uptick from the 0.3% growth recorded in the previous year. All clusters recorded an expansion in 2013, except the biomedical manufacturing cluster.


The chemicals cluster grew by 5.2% in the third quarter of 2014. Growth was led by the petrochemicals and specialty chemicals segments, which expanded by 8.9% and 7.1% respectively. By contrast, the petroleum segment contracted by 4.2% in the third quarter of 2014 due to plant maintenance shutdowns. For the year of 2013, the chemicals cluster grew only by 0.7%.


Besides, output of the biomedical manufacturing cluster expanded by 9.0% in the third quarter of 2014. The medical technology segment posted robust growth of 23% due to higher production of medical instruments and supplies, while the output of the pharmaceuticals segment rose by 6.2%. However, in the whole of 2013, the biomedical manufacturing cluster recorded only a flat growth.


In the third quarter of 2014, the transport engineering cluster contracted by 2.0%, dragged down by the aerospace segment. Output in the aerospace segment plunged by 18% on the back of fewer repair jobs from commercial airlines. This was mitigated by the 4.1% growth in the marine & offshore engineering segment, which was supported by higher contributions from rig building projects. Nonetheless, for the whole of 2013, the transport engineering cluster grew by 5.2%.


Moreover, output of the precision engineering cluster increased by 1.3% in the third quarter of 2014. The machinery & systems segment grew by 6.2%, supported by higher demand for semiconductor-related equipment and mechanical engineering work. This was partly offset by the decline in the output of the precision modules & components segment. Conversely, in the full year of 2013, the precision engineering cluster's output declined by 5.6%.

Furthermore, in the third quarter of 2014, output of the general manufacturing industries declined by 3.0%. The 2.1% growth in the food, beverages & tobacco segment was more than offset by declines in the other two segments. In particular, the miscellaneous industries segment contracted by 4.7% on the back of lower output in construction-related products, such as concrete & cement products and steel structural components. For the full year of 2013, the general manufacturing cluster grew by 2.8%.


Besides, in the third quarter of 2014, the electronics cluster expanded by 0.9%, reversing the 5.0% contraction in the previous quarter. Growth was supported by an expansion in the computer peripherals (6.3%) and data storage (2.6%) segments. Moreover, for the year 2013, the electronics cluster expanded by 3.5%.
OVERALL INDUSTRY OUTLOOK : MATURE

 

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

Incorporated in 2008, the Subject is a Private Limited company, focusing on manufacturing of chemicals. Having been in business for more than 5 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. The Subject have a strong capital position of SGD 40,050,000. We are confident with the Subject's business and its future growth prospect. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment. 


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. 


Due to the challenging market conditions, the Subject's business performance seems to be deteriorating and losses incurred. 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. Given a positive net worth standing at USD 495,392,797, the Subject should be able to maintain its business in the near terms. 


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 has reached its optimum level and is generally stable. It is saturated and very competitive. Thus, the Subject's growth prospect is very much depends on its capacity in sustaining its performance in the market. 


Based on the above condition, we recommend credit be granted to the Subject normally.

 

 

PROFIT AND LOSS ACCOUNT

 

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

LANXESS BUTYL 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

SUMMARY

Currency

USD

USD

USD

USD

SGD

TURNOVER

1,024,939,756

1,365,259,948

1,353,715,152

878,831,424

613,021,170

Other Income

465,791

4,320,687

80,605

13,903

-

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

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

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

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

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

Total Turnover

1,025,405,547

1,369,580,635

1,353,795,757

878,845,327

613,021,170

Costs of Goods Sold

(976,314,748)

(1,198,277,947)

(1,088,592,956)

(659,945,310)

-

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

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

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

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

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

Gross Profit

49,090,799

171,302,688

265,202,801

218,900,017

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

(28,050,940)

57,554,361

182,278,251

167,791,817

131,686,230

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

(28,050,940)

57,554,361

182,278,251

167,791,817

131,686,230

Taxation

(80,649)

-

-

(695)

(6,253)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

(28,131,589)

57,554,361

182,278,251

167,791,122

131,679,978

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

501,614,133

444,059,772

261,781,521

93,990,399

(16,566,284)

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

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

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

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

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

As restated

501,614,133

444,059,772

261,781,521

93,990,399

(16,566,284)

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

473,482,544

501,614,133

444,059,772

261,781,521

115,113,694

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

473,482,544

501,614,133

444,059,772

261,781,521

115,113,694

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Lease interest

89,138

-

-

-

-

Loan from subsidiary companies

2,437,624

1,630,552

1,405,925

297,383

-

Others

-

282

23,368

12

-

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

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

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

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

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

2,526,762

1,630,834

1,429,293

297,395

-

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

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

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

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

-

DEPRECIATION (as per notes to P&L)

49,218,608

44,297,865

4,678,603

269,846

-

AMORTIZATION

1,020,825

158,246

166,508

-

-

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

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

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

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

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

50,239,433

44,456,111

4,845,111

269,846

-

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

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

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

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

 

 

BALANCE SHEET

 

LANXESS BUTYL PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

855,051,955

707,017,926

616,845,829

400,881,778

249,702,958

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

1

17,300,172

-

-

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

1

17,300,172

-

-

-

Goodwill on consolidation

3,035,976

-

-

-

-

Computer software

435,672

553,914

-

-

-

Others

5,866,641

-

527,392

400,824

-

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

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

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

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

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

TOTAL INTANGIBLE ASSETS

9,338,289

553,914

527,392

400,824

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

864,390,245

724,872,012

617,373,221

401,282,602

249,702,958

Stocks

122,346,545

123,665,531

119,812,506

83,036,242

-

Trade debtors

69,965,938

150,222,131

127,476,805

146,332,288

-

Other debtors, deposits & prepayments

9,077,288

23,268,725

23,535,815

37,316,550

-

Amount due from holding company

-

35,664,990

21,065,573

-

-

Cash & bank balances

1,611

3,093

3,093

1,155,991

-

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

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

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

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

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

TOTAL CURRENT ASSETS

201,391,382

332,824,470

291,893,792

267,841,071

112,742,667

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

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

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

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

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

TOTAL ASSET

1,065,781,627

1,057,696,482

909,267,013

669,123,673

362,445,625

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

193,212,580

298,523,294

262,892,167

312,822,683

-

Other creditors & accruals

9,201,246

8,950,550

15,471,135

3,875,370

-

Hire purchase & lease creditors

1,732,335

-

-

-

-

Bank overdraft

18,389

17,849

4,098

-

-

Amounts owing to holding company

10,042,170

-

-

9,910,691

-

Amounts owing to subsidiary companies

324,376,160

215,000,000

150,067,245

45,348,574

-

Provision for taxation

291,202

-

-

-

-

Other liabilities

3,246,102

84,627

712,672

476,565

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

542,120,184

522,576,320

429,147,317

372,433,883

207,182,245

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

(340,728,802)

(189,751,850)

(137,253,525)

(104,592,812)

(94,439,578)

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

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

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

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

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

TOTAL NET ASSETS

523,661,443

535,120,162

480,119,696

296,689,790

155,263,380

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

28,620,185

28,620,185

28,620,185

28,620,185

40,050,000

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

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

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

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

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

TOTAL SHARE CAPITAL

28,620,185

28,620,185

28,620,185

28,620,185

40,050,000

General reserve

(4,279,002)

(1,141,393)

928,160

-

-

Retained profit/(loss) carried forward

473,482,544

501,614,133

444,059,772

261,781,521

115,113,694

Others

(2,430,930)

-

-

-

-

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

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

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

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

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

TOTAL RESERVES

466,772,612

500,472,740

444,987,932

261,781,521

115,113,694

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

495,392,797

529,092,925

473,608,117

290,401,706

155,163,694

Deferred taxation

977,329

-

-

-

-

Others

27,291,317

6,027,237

6,511,579

6,288,084

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

28,268,646

6,027,237

6,511,579

6,288,084

99,686

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

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

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

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

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

523,661,443

535,120,162

480,119,696

296,689,790

155,263,380

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

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

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

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

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

 

 

FINANCIAL RATIO

 

LANXESS BUTYL PTE. LTD.

 

TYPES OF FUNDS

Cash

1,611

3,093

3,093

1,155,991

-

Net Liquid Funds

(16,778)

(14,756)

(1,005)

1,155,991

-

Net Liquid Assets

(463,075,347)

(313,417,381)

(257,066,031)

(187,629,054)

(94,439,578)

Net Current Assets/(Liabilities)

(340,728,802)

(189,751,850)

(137,253,525)

(104,592,812)

(94,439,578)

Net Tangible Assets

514,323,154

534,566,248

479,592,304

296,288,966

155,263,380

Net Monetary Assets

(491,343,993)

(319,444,618)

(263,577,610)

(193,917,138)

(94,539,264)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

(25,524,178)

59,185,195

183,707,544

168,089,212

-

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

24,715,255

103,641,306

188,552,655

168,359,058

-

BALANCE SHEET ITEMS

Total Borrowings

1,750,724

17,849

4,098

0

-

Total Liabilities

570,388,830

528,603,557

435,658,896

378,721,967

207,281,931

Total Assets

1,065,781,627

1,057,696,482

909,267,013

669,123,673

362,445,625

Net Assets

523,661,443

535,120,162

480,119,696

296,689,790

155,263,380

Net Assets Backing

495,392,797

529,092,925

473,608,117

290,401,706

155,163,694

Shareholders' Funds

495,392,797

529,092,925

473,608,117

290,401,706

155,163,694

Total Share Capital

28,620,185

28,620,185

28,620,185

28,620,185

40,050,000

Total Reserves

466,772,612

500,472,740

444,987,932

261,781,521

115,113,694

LIQUIDITY (Times)

Cash Ratio

0

0

0

0

-

Liquid Ratio

0.15

0.40

0.40

0.50

-

Current Ratio

0.37

0.64

0.68

0.72

0.54

WORKING CAPITAL CONTROL (Days)

Stock Ratio

44

33

32

34

-

Debtors Ratio

25

40

34

61

-

Creditors Ratio

72

91

88

173

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

0

0

-

Liabilities Ratio

1.15

1.00

0.92

1.30

1.34

Times Interest Earned Ratio

(10.10)

36.29

128.53

565.21

-

Assets Backing Ratio

17.97

18.68

16.76

10.35

3.88

PERFORMANCE RATIO (%)

Operating Profit Margin

(2.74)

4.22

13.47

19.09

21.48

Net Profit Margin

(2.74)

4.22

13.47

19.09

21.48

Return On Net Assets

(4.87)

11.06

38.26

56.65

84.81

Return On Capital Employed

(4.77)

11.05

38.22

56.58

84.81

Return On Shareholders' Funds/Equity

(5.68)

10.88

38.49

57.78

84.87

Dividend Pay Out Ratio (Times)

0

0

0

0

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 66.60

UK Pound

1

Rs. 102.30

Euro

1

Rs. 74.60

 

INFORMATION DETAILS

 

Analysis Done by :

TRI

 

 

Report Prepared by :

DPT

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

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

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

--

NB

                                       New Business

 

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                  Payment record (10%)

Credit history (10%)                   Market trend (10%)                                Operational size (10%)

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.