MIRA INFORM REPORT

 

 

Report No. :

340043

Report Date :

10.09.2015

 

IDENTIFICATION DETAILS

 

Name :

CERAMICHE ATLAS CONCORDE S.P.A.

 

 

Registered Office :

Via Canaletto, 141 Spezzano, 41042- Fiorano Modenese  (MO)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

09.10.1980

 

 

Legal Form :

Joint stock company with sole shareholders

 

 

Line of Business :

·         Manufacturer of Clay Building Materials

·         Manufacturer of Other Porcelain and Ceramic Products.

 

 

No. of Employees :

From 500 to 750

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

 

Status :

Good 

 

 

Payment Behaviour :

No Complaints

 

 

Litigation :

Clear

 

NOTES:

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

 

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Italy

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ITALY - ECONOMIC OVERVIEW

 

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

 

Source : CIA

 

Company Name and address

 

CERAMICHE ATLAS CONCORDE S.P.A.

 

Via Canaletto, 141 SPEZZANO

 

41042 - Fiorano Modenese (MO) -IT-

 

 

Summary

 

Fiscal Code

:

01282550365

Legal Form

:

Joint stock company with sole shareholder

start of Activities

:

09/10/1980

Equity

:

Over 2.582.254

Turnover Range

:

over 129.114.224

Number of Employees

:

from 500 to 750

 

 

Activity

 

Manufacture of clay building materials

Manufacture of other porcelain and ceramic products

 

 

Legal Data

 

Legal Form : Joint stock company with sole shareholder

Fiscal Code : 01282550365

 

Foreign Trade Reg. no. : MO011971 since 09/01/1992

 

Foreign Trade Reg. no. : 11971 of Modena since 09/01/1992

 

Foreign Trade Reg. no. : 011971 of Modena since 09/01/1992

 

Chamber of Commerce no. : 202376 of Modena since 17/11/1980

 

Chamber of Commerce no. : 196470 of Reggio Emilia

 

Firms' Register : MO023-14397 of Modena since 19/02/1996

 

V.A.T. Code : 01282550365

 

Tribunal Co. Register : 14397 of

 

Foundation date

: 09/10/1980

Establishment date

: 09/10/1980

Start of Activities

: 09/10/1980

Legal duration

: 31/12/2050

Nominal Capital

: 6.032.000

Subscribed Capital

: 6.032.000

Paid up Capital

: 6.032.000

 

Legal mail :

ATLASCONCORDE@PEC.CONFINDUSTRIAMODENA.COM

 

 

Members

 

Chiletti

Ivano

 

Born in Serramazzoni

(MO)

on 28/08/1954

- Fiscal Code : CHLVNI54M28F375X

 

Residence:

Mercadante

, 45

- 41049

Sassuolo

(MO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

29/07/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Mussini

Agostino

 

Born in Formigine

(MO)

on 28/08/1925

- Fiscal Code : MSSGTN25M28D711V

 

Residence:

Don Franchini

, 128

- 41010

Formigine

(MO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney General

 

No Prejudicial events are reported

 

No Protests registered

 

Gruppo Concorde S.p.a.

 

 

Residence:

Canaletto

, 141

- 41042

Fiorano Modenese

(MO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole partner

01/01/2004

 

No Prejudicial events are reported

 

No Protests registered

 

Mussini

Luca

 

Born in Modena

(MO)

on 07/04/1966

- Fiscal Code : MSSLCU66D07F257F

 

Residence:

Bellini

, 24

- 41049

Sassuolo

(MO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

28/02/1996

Director

20/05/2015

Board Chairman

20/05/2015

 

No Prejudicial events are reported

 

No Protests registered

 

Barchi

Stefano

 

Born in Reggio Emilia

(RE)

on 13/07/1964

- Fiscal Code : BRCSFN64L13H223O

 

Residence:

Guittone D Arezzo

, 20/1

- 42123

Reggio Emilia

(RE)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

20/05/2015

 

Landi

Cesare

 

Born in Modena

(MO)

on 14/11/1948

- Fiscal Code : LNDCSR48S14F257W

 

Residence:

Fabbricotti

, 128

- 19031

Ameglia

(SP)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

01/12/2011

 

No Prejudicial events are reported

 

No Protests registered

 

Nicolini

Roberto

 

Born in Sassuolo

(MO)

on 04/05/1962

- Fiscal Code : NCLRRT62E04I462D

 

Residence:

Paganini

, 14

- 41049

Sassuolo

(MO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

06/06/2013

 

No Prejudicial events are reported

 

No Protests registered

 

Medici

Andrea

 

Born in Sassuolo

(MO)

on 16/08/1973

- Fiscal Code : MDCNDR73M16I462P

 

Residence:

Legnago

, 68

- 41049

Sassuolo

(MO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

31/03/2014

 

No Prejudicial events are reported

 

No Protests registered

 

Mazzotti

Maurizio

 

Born in Castel San Pietro Terme

(BO)

on 29/06/1968

- Fiscal Code : MZZMRZ68H29C265S

 

Residence:

Dante

, 10

- 40026

Imola

(BO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

26/06/2009

Director

20/05/2015

 

No Prejudicial events are reported

 

No Protests registered

 

Sgarbi

Filippo

 

Born in Modena

(MO)

on 03/05/1973

- Fiscal Code : SGRFPP73E03F257N

 

Residence:

Gobetti

, 49

- 41043

Formigine

(MO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

01/12/2011

 

No Protests registered

 

Barbieri

Paolo

 

Born in Modena

(MO)

on 29/05/1963

- Fiscal Code : BRBPLA63E29F257O

 

Residence:

G. Garibaldi

, 36

- 41053

Maranello

(MO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

01/12/2011

 

No Protests registered

 

Conti

Andrea

 

Born in Scandiano

(RE)

on 19/10/1974

- Fiscal Code : CNTNDR74R19I496F

 

Residence:

Zozi

, 214

- 41053

Maranello

(MO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Attorney with special power

06/06/2013

 

No Protests registered

 

Mussini

Davide

 

Born in Sassuolo

(MO)

on 05/02/1965

- Fiscal Code : MSSDVD65B05I462V

 

Residence:

Spezzani

, 3

- 41043

Formigine

(MO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

20/05/2015

 

Poncemi

Lelio

 

Born in Castelnovo Ne' Monti

(RE)

on 25/12/1959

- Fiscal Code : PNCLLE59T25C219Q

 

Residence:

Degli Esposti

, 149

- 41058

Vignola

(MO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

20/05/2015

 

Ferraguti

Romano

 

Born in Modena

(MO)

on 21/10/1948

- Fiscal Code : FRRRMN48R21F257P

 

Residence:

Panaro

, 8

- 41043

Formigine

(MO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

20/05/2015

 

 

Companies connected to members *

 

*checkings have been performed on a national scale.

 

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

 

Gruppo Concorde S.p.a.

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Ceramiche Caesar S.p.a.

Fiorano Modenese (MO) - IT -

00179660360

Sole partner

Active

Registered

 

Mussini

Luca

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

Ceramiche Caesar S.p.a.

Fiorano Modenese (MO) - IT -

00179660360

Director

Active

Registered

Ceramiche Caesar S.p.a.

Fiorano Modenese (MO) - IT -

00179660360

Board Chairman

Active

Registered

Ceramiche Marca Corona S.p.a.

Sassuolo (MO) - IT -

00628160368

Director

Active

Registered

Mirage Granito Ceramico S.p.a.

Pavullo nel Frignano (MO) - IT -

00175990365

Director

Active

Registered

Gruppo Concorde S.p.a.

Fiorano Modenese (MO) - IT -

01911870366

Managing Director

Active

Registered

Gruppo Concorde S.p.a.

Fiorano Modenese (MO) - IT -

01911870366

Director

Active

Registered

Immobiliare Mezzavia S.r.l.

Sassuolo (MO) - IT -

02597070362

Director

Withdrawn

Registered

Mu-fin Societa' A Responsabilita' Limitata

Sassuolo (MO) - IT -

03021110360

Sole Director

Active

Registered

Immobiliare Sant'antonino Societa' A Responsabilita' Limitata

Casalgrande (RE) - IT -

02271040350

Director

Active

Registered

 

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

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



Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Gruppo Concorde S.p.a.

Fiorano Modenese - IT -

01911870366

100,00

 

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Gas Intensive Soc. Consortile A Responsa bilita' Limitata

Milano - IT -

03305420964

1.000 .Eur

0,36

Active

Ceramica Interrompibilita' Societa' Cons ortile A Responsabilita' Limitata Abbrev

Sassuolo - IT -

03283610362

1.000 .Eur

3,03

Active

 

 

Firm's location and structure

 

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

 

-

Legal and operative seat

 

Canaletto

, 141

- 41042

- Fiorano Modenese

(MO)

- IT -

 

PHONE

: 0536867811

 

FAX

: 0536867946

 

Legal mail

: ATLASCONCORDE@PEC.CONFINDUSTRIAMODENA.COM

 

-

Branch

(Factory)

since 31/10/1990

 

Panaria Bassa

- 41034

- Finale Emilia

(MO)

- IT -

 

PHONE

: 0535761511

 

-

Branch

(office)

since 20/12/1993

 

Statale

, 21

- 42013

- Casalgrande

(RE)

- IT -

 

Trading Style: KEOPE

 

PHONE

: 0536867811

 

PHONE

: 0522997511

 

-

Branch

(Factory)

since 20/12/1993

 

Canale

, 67

- 42013

- Casalgrande

(RE)

- IT -

 

PHONE

: 0536867811

 

PHONE

: 0522998711

 

-

Branch

(office)

since 01/02/1996

 

Statale 467

, 34

- 42013

- Casalgrande

(RE)

- IT -

 

Trading Style: SUPERGRES

 

PHONE

: 0522997111

 

-

Branch

(Warehouse)

since 01/08/2013

 

Dell'industria

, 1

- 42013

- Casalgrande

(RE)

- IT -

 

Employees

: 653

 

Assistants

: 4

 

Fittings and Equipment for a value of 30.350.000

Eur

 

Stocks for a value of 54.850.000

Eur

 

Furniture and fittings for a value of 150.000

Eur

 

Vehicles for a value of 810.000

Eur

 

 

Historical Information and/or Firm's Status

 

COMPANY STYLE MODIFICATIONS:

 

Former Style

New Style

Changement Date

Nuova Atlas S.p.a.

Atlas Ceramiche S.p.a.

30/11/1980

Atlas Ceramiche S.p.a.

Ceramiche Atlas Concorde S.p.a.

31/10/1990

 

CEASINGS/INCORPORATIONS/MERGES:

 

The firm absorbed by merging of

 

CERAMICHE CONCORDE S.P.A.

 

, 41042

, Fiorano Modenese

(MO)

- IT -

 

Date

:

27/06/1990

 

The firm absorbed by merging of

 

Ceramiche Itile S.p.a.

 

Adda

, 71

, 41049

, Sassuolo

(MO)

- IT -

 

Fiscal Code: 00694550351

 

Date

:

20/12/1993

 

The firm absorved

 

CERAMICHE CONCORDE S.P.A.

 

, 41042

, Fiorano Modenese

(MO)

- IT -

 

Date

:

31/10/1990

 

The firm absorved

 

CERAMICHE CONCORDE S.P.A.

 

, 41042

, Fiorano Modenese

(MO)

- IT -

 

Date

:

20/12/1993

 

The firm absorved

 

Ceramiche Itile S.p.a.

 

Adda

, 71

, 41049

, Sassuolo

(MO)

- IT -

 

Fiscal Code: 00694550351

 

Date

:

20/12/1993

 

The firm absorbed by merging of

 

CERAMICHE CONCORDE S.P.A.

 

, 41042

, Fiorano Modenese

(MO)

- IT -

 

Date

:

31/10/1990

 

Splitting-up project and setting-up of new co

 

Date

Merging/Splitting-up Project-New Company:

22/05/2000

 

Splitting-up and setting-up of a new company

 

COROFIN S.R.L.

 

, Fiorano Modenese (mo)

- IT -

 

Date

Splitting-up:

06/12/2000

 

Project of splitting-up and tranfer into

 

Immobiliare Leonardo S.p.a.

 

Canaletto

, 141

, 41042

, Fiorano Modenese

(MO)

- IT -

 

Fiscal Code: 02043310362

 

Date

Merging/splitting-up project:

25/10/2002

 

Splitting-up and transfer of assets to

 

Immobiliare Leonardo S.p.a.

 

Canaletto

, 141

, 41042

, Fiorano Modenese

(MO)

- IT -

 

Fiscal Code: 02043310362

 

Date

Splitting-up:

15/04/2003



Protests

 

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

 

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

 

Legal Procedures

 

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



Financial and Economical Analysis

 

Subject is active since 1980

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

During the last years, it achieved profits (r.o.e. 12,57% on 2014) with a remarkable upward trend (+10,83% on 2014 compared to 2013 and +10,59% on 2013 compared to 2012).

The operating result in 2014 was positive (12,51%) falling within the field's average.

The operating result is positive and amounts to Eur. 41.777.601 rising (+40,04%) in relation to the previous year.

A gross operating margine for a value of Eur. 54.506.325 was reached. with a 37,13% increase as opposed to the preceding year.

Very good financial situation: shareholder's equity covers short-terms debts with an indebtedness level equal to 0,26 lower than in 2013.

The management generated equity capital for an amount of Eur. 244.352.992 , unchanged as opposed to the preceding year.

Total debts (both short and M/L term) equals Eur. 106.022.109, with no important change.

The recourse to financial credit is within the limits; on the other hand the recourse to suppliers' credit is rated as fairly high besides being higher than sector's average.

Liquidity is however good.

Credits are collected in 79,61 days on the average. , a value lower than the sector's average.

The financial management generated a cash flow of Eur. 43.325.167.

Labour cost amounts to Eur. 44.917.485, with a 18,29% incidence on production costs. , whereas 16,66% is the incidence on sales revenues.

The financial management is positive as incomes are higher than the charges.



Financial Data

 

Complete balance-sheet for the year

al 31/12/2014

(in Eur

x 1)

 

Item Type

Value

Sales

269.618.579

Profit (Loss) for the period

30.720.269

 

Complete balance-sheet for the year

al 31/12/2013

(in Eur

x 1)

 

Item Type

Value

Sales

243.261.805

Profit (Loss) for the period

18.850.318

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

219.965.494

Profit (Loss) for the period

20.473.418

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

207.401.427

Profit (Loss) for the period

18.311.906

 

Complete balance-sheet for the year

al 31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

199.105.420

Profit (Loss) for the period

20.747.947



Balance Sheets

 

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

 

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

 

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

 

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

 

Years

2014

2013

2012

BALANCE SHEET ACCOUNTS

 

ASSETS

CREDITS VS PARTNERS

. Deposits not yet withdrawn

. Deposits already withdrawn

Total credits vs partners

FIXED ASSETS

. INTANGIBLE FIXED ASSETS

. . Start-up and expansion expenses

. . Research,develop. and advert.expens.

. . Industrial patent rights

. . Concessions,licenses,trademarks,etc.

11.306

18.741

26.176

. . Goodwill

. . Assets in formation and advance paymen.

. . Other intangible fixed assets

134.938

78.565

15.000

. Total Intangible Fixed Assets

146.244

97.306

41.176

. TANGIBLE FIXED ASSETS

. . Real estate

52.589.721

52.255.166

48.666.890

. . Plant and machinery

29.681.332

30.544.267

24.063.808

. . Industrial and commercial equipment

673.518

683.674

443.791

. . Other assets

2.231.931

2.205.094

1.923.792

. . Assets under construction and advances

8.851.291

4.608.366

5.234.405

. Total Tangible fixed assets

94.027.793

90.296.567

80.332.686

. FINANCIAL FIXED ASSETS

. . Equity investments

46.344.626

45.958.325

46.299.710

. . . Equity invest. in subsidiary companies

45.703.433

45.703.433

45.703.433

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

641.193

254.892

596.277

. . Financial receivables

10.332.420

16.162.276

16.123.776

. . . . Within 12 months

. . . . Beyond 12 months

10.332.420

16.162.276

16.123.776

. . . Receivab due from subsidiaries

10.000.000

16.000.000

16.000.000

. . . . Within 12 months

. . . . Beyond 12 months

10.000.000

16.000.000

16.000.000

. . . Receivables due from assoc.comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from third parties

332.420

162.276

123.776

. . . . Within 12 months

. . . . Beyond 12 months

332.420

162.276

123.776

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

56.677.046

62.120.601

62.423.486

Total fixed assets

150.851.083

152.514.474

142.797.348

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

7.394.261

6.180.922

7.398.325

. . Work in progress and semimanufactured

265.224

317.940

320.420

. . Work in progress on order

. . Finished goods

47.190.932

43.508.548

44.416.353

. . Advance payments

. Total Inventories

54.850.417

50.007.410

52.135.098

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

86.450.536

73.774.977

77.663.859

. . Beyond 12 months

. . Trade receivables

59.623.901

57.021.825

53.709.942

. . . . Within 12 months

59.623.901

57.021.825

53.709.942

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

14.243.694

8.882.386

9.663.493

. . . . Within 12 months

14.243.694

8.882.386

9.663.493

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

4.311.205

2.308.322

6.720.456

. . . . Within 12 months

4.311.205

2.308.322

6.720.456

. . . . Beyond 12 months

. . Fiscal Receivables

459.910

22.656

20.400

. . . . Within 12 months

459.910

22.656

20.400

. . . . Beyond 12 months

. . Receivables for anticipated taxes

5.917.737

4.653.720

5.403.063

. . . . Within 12 months

5.917.737

4.653.720

5.403.063

. . . . Beyond 12 months

. . Receivables due from third parties

1.894.089

886.068

2.146.505

. . . . Within 12 months

1.894.089

886.068

2.146.505

. . . . Beyond 12 months

. Total Credits not held as fixed assets

86.450.536

73.774.977

77.663.859

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

. . Own shares

. . . Total nominale value

. . Other securities

5.086.284

. Total Financial Assets

5.086.284

. LIQUID FUNDS

. . Bank and post office deposits

41.343.954

27.286.951

17.837.292

. . Checks

33.221

8.969

10.847

. . Banknotes and coins

18.226

20.421

22.150

. Total Liquid funds

41.395.401

27.316.341

17.870.289

Total current assets

182.696.354

151.098.728

152.755.530

ADJUSTMENT ACCOUNTS

. Discount on loans

351.449

447.675

388.389

. Other adjustment accounts

Total adjustments accounts

351.449

447.675

388.389

TOTAL ASSETS

333.898.886

304.060.877

295.941.267

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

6.032.000

6.032.000

6.032.000

. Additional paid-in capital

1.220.883

1.220.883

1.220.883

. Revaluation reserves

43.567.974

45.778.822

41.637.584

. Legal reserve

1.206.400

1.206.400

1.206.400

. Reserve for Own shares

. Statute reserves

. Other reserves

130.885.197

119.574.877

106.641.457

. Accumulated Profits (Losses)

. Profit( loss) of the year

61.440.538

37.700.636

40.946.836

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

244.352.992

211.513.618

197.685.160

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

3.133.734

3.241.394

3.335.273

. . Taxation fund, also differed

2.757.719

. . Other funds

1.585.287

1.824.367

1.185.032

Total Reserves for Risks and Charges

7.476.740

5.065.761

4.520.305

Employee termination indemnities

6.040.545

6.228.284

6.599.361

ACCOUNTS PAYABLE

. . . . Within 12 months

106.022.109

99.941.588

107.403.782

. . . . Beyond 12 months

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to banks

12.760.699

20.377.779

27.803.255

. . . . Within 12 months

12.760.699

20.377.779

27.803.255

. . . . Beyond 12 months

. . Due to other providers of finance

675.727

896.974

1.243.213

. . . . Within 12 months

675.727

896.974

1.243.213

. . . . Beyond 12 months

. . Advances from customers

119.258

110.033

122.174

. . . . Within 12 months

119.258

110.033

122.174

. . . . Beyond 12 months

. . Trade payables

70.425.809

63.684.613

64.763.992

. . . . Within 12 months

70.425.809

63.684.613

64.763.992

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

683.633

698.330

155.090

. . . . Within 12 months

683.633

698.330

155.090

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

12.025.465

5.051.754

6.321.361

. . . . Within 12 months

12.025.465

5.051.754

6.321.361

. . . . Beyond 12 months

. . Due to the tax authorities

2.527.396

2.954.365

1.831.713

. . . . Within 12 months

2.527.396

2.954.365

1.831.713

. . . . Beyond 12 months

. . Due to social security and welfare inst.

2.475.832

2.306.536

2.108.771

. . . . Within 12 months

2.475.832

2.306.536

2.108.771

. . . . Beyond 12 months

. . Other payables

4.328.290

3.861.204

3.054.213

. . . . Within 12 months

4.328.290

3.861.204

3.054.213

. . . . Beyond 12 months

Total accounts payable

106.022.109

99.941.588

107.403.782

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

726.769

161.944

206.077

Total adjustment accounts

726.769

161.944

206.077

TOTAL LIABILITIES

364.619.155

322.911.195

316.414.685

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

Risk accounts

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

269.618.579

243.261.805

219.965.494

. Changes in work in progress

4.108.060

853.381

4.471.770

. Changes in semi-manufact. products

. Capitalization of internal work

6.153

. Other income and revenues

13.643.577

13.926.837

8.275.942

. . Contributions for operating expenses

102.197

82.559

98.080

. . Different income and revenues

13.541.380

13.844.278

8.177.862

Total value of production

287.376.369

258.042.023

232.713.206

PRODUCTION COSTS

. Raw material,other materials and consum.

105.214.435

92.821.667

91.440.765

. Services received

. Leases and rentals

78.046.585

75.434.880

68.929.400

. Payroll and related costs

44.917.485

42.534.384

39.485.815

. . Wages and salaries

31.143.507

29.069.631

26.969.055

. . Social security contributions

9.978.034

9.507.812

8.977.727

. . Employee termination indemnities

2.106.585

2.032.678

2.044.566

. . Pension and similar

. . Other costs

1.689.359

1.924.263

1.494.467

. Amortization and depreciation

12.604.898

9.238.732

8.835.153

. . Amortization of intangible fixed assets

73.905

23.309

22.435

. . Amortization of tangible fixed assets

11.593.439

8.985.722

8.560.397

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

937.554

229.701

252.321

. Changes in raw materials

-788.189

2.981.069

-3.637.958

. Provisions to risk reserves

123.826

504.069

75.168

. Other provisions

173.438

. Other operating costs

5.479.728

4.522.725

4.065.714

Total production costs

245.598.768

228.210.964

209.194.057

Diff. between value and cost of product.

41.777.601

29.831.059

23.519.149

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

3.500.000

. . In subsidiary companies

3.500.000

. . In associated companies

. . In other companies

. Other financial income

331.599

366.767

741.667

. . Financ.income from receivables

77.948

107.967

300.847

. . . Towards subsidiary companies

77.948

107.967

300.847

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

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

. . Financ.income from secur. cur.assets

92.220

80.895

. . Financ.income other than the above

253.651

166.580

359.925

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

21.528

4.212

53.866

. . . - Other companies

232.123

162.368

306.059

. Interest and other financial expense

2.759.408

-981.681

-830.143

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

-2.759.408

981.681

830.143

Total financial income and expense

3.091.007

-614.914

3.411.524

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

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

. . Of securities incl.among current assets

. Devaluation

-346.385

-71.156

. . Of equity investments

-346.385

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

-71.156

Total adjustments to financial assets

-346.385

-71.156

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

753.353

719.812

3.485.538

. . Gains on disposals

. . Other extraordinary income

753.353

719.812

3.485.538

. Extraordinary expense

-425.239

-205.638

-1.140.040

. . Losses on disposals

. . Taxes relating to prior years

-237.684

-1.560

-60

. . Other extraordinary expense

-187.555

-204.078

-1.139.980

Total extraordinary income and expense

328.114

514.174

2.345.498

Results before income taxes

45.196.722

29.383.934

29.205.015

. Taxes on current income

14.476.453

10.533.616

8.731.597

. . current taxes

2.389.917

2.283.386

1.930.625

. . differed taxes(anticip.)

-732.381

749.343

-769.210

. Net income for the period

30.720.269

18.850.318

20.473.418

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

30.720.269

18.850.318

20.473.418

 

RATIOS

Value Type

as at 31/12/2014

as at 31/12/2013

as at 31/12/2012

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,45

0,50

0,48

0,34

Elasticity Ratio

Units

0,55

0,50

0,52

0,63

Availability of stock

Units

0,16

0,16

0,18

0,24

Total Liquidity Ratio

Units

0,38

0,33

0,34

0,38

Quick Ratio

Units

0,12

0,09

0,08

0,00

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

0,26

0,34

0,45

2,27

Self Financing Ratio

Units

0,73

0,70

0,67

0,24

Capital protection Ratio

Units

0,72

0,79

0,76

0,77

Liabilities consolidation quotient

Units

0,06

0,06

0,06

0,29

Financing

Units

0,43

0,47

0,54

2,68

Permanent Indebtedness Ratio

Units

0,75

0,72

0,69

0,38

M/L term Debts Ratio

Units

0,02

0,02

0,02

0,14

Net Financial Indebtedness Ratio

Units

0,00

0,00

0,06

0,67

CORRELATION

Fixed assets ratio

Units

1,66

1,43

1,43

1,12

Current ratio

Units

1,72

1,51

1,42

1,16

Acid Test Ratio-Liquidity Ratio

Units

1,21

1,01

0,94

0,68

Structure's primary quotient

Units

1,62

1,39

1,38

0,72

Treasury's primary quotient

Units

0,39

0,27

0,21

0,02

Rate of indebtedness ( Leverage )

%

136,65

143,75

149,70

405,46

Current Capital ( net )

Value

76.674.245

51.157.140

45.351.748

536.860

RETURN

Return on Sales

%

16,07

11,55

13,32

2,60

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

%

12,57

8,91

10,36

1,42

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

%

18,50

13,89

14,77

9,30

Return on Investment ( R.O.I. )

%

12,51

9,81

7,95

2,91

Return/ Sales

%

15,50

12,26

10,69

2,96

Extra Management revenues/charges incid.

%

73,53

63,19

87,05

24,39

Cash Flow

Value

43.325.167

28.089.050

29.308.571

81.991

Operating Profit

Value

41.777.601

29.831.059

23.519.149

70.595

Gross Operating Margin

Value

54.506.325

39.747.298

32.429.470

166.351

MANAGEMENT

Credits to clients average term

Days

79,61

84,39

87,90

109,67

Debts to suppliers average term

Days

163,31

148,56

159,92

127,40

Average stock waiting period

Days

73,24

74,01

85,33

89,32

Rate of capital employed return ( Turnover )

Units

0,81

0,80

0,74

0,91

Rate of stock return

Units

4,92

4,86

4,22

4,06

Labour cost incidence

%

16,66

17,49

17,95

21,93

Net financial revenues/ charges incidence

%

1,15

-0,25

1,55

-1,89

Labour cost on purchasing expenses

%

18,29

18,64

18,88

20,65

Short-term financing charges

%

n.c.

0,98

0,77

3,20

Capital on hand

%

123,84

124,99

134,54

109,27

Sales pro employee

Value

192.172

183.041

178.398

154.615

Labour cost pro employee

Value

32.015

32.004

32.024

33.545

 

 

Remarks

 

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

 

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

 

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

 

 

Market / Territory Data

 

Population living in the province

:

659.925

Population living in the region

:

4.151.369

Number of families in the region

:

1.748.359

 

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

 

- per food products

:

425

- per non food products

:

2.063

- per energy consume

:

143

 

 

Sector Data

 

The values are calculated on a base of 164 significant companies.

The companies cash their credits on an average of 110 dd.

The average duration of suppliers debts is about 127 dd.

The sector's profitability is on an average of 2,60%.

The labour cost affects the turnover in the measure of 21,93%.

Goods are held in stock in a range of 89 dd.

The difference between the sales volume and the resources used to realize it is about 0,91.

The employees costs represent the 20,65% of the production costs.

 

 

Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered lowly risky.

In the region 18.860 protested subjects are found; in the province they count to 3.557.

The insolvency index for the region is 0,46, , while for the province it is 0,55.

Total Bankrupt companies in the province : 2.526.

Total Bankrupt companies in the region : 14.698.


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.29

UK Pound

1

Rs.101.89

Euro

1

Rs.73.98

 

 

 

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

NIT

 

 

RATING EXPLANATIONS

 

RATING

STATUS

PROPOSED CREDIT LINE

 

>86

Aaa

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

 

Unlimited

 

71-85

Aa

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

 

Large

 

56-70

A

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

 

Fairly Large

 

41-55

Ba

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

 

Satisfactory

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

 

11-25

Ca

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

 

Limited with full security

 

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

 

--

NB

New Business

--

 

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

 

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

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

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

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