MIRA INFORM REPORT

 

 

Report No. :

339443

Report Date :

10.09.2015

 

IDENTIFICATION DETAILS

 

Name :

ELPIS LTD.

 

 

Registered Office :

Ganibu Dambis 26, Riga, Rigas Region, LV-1005

 

 

Country :

Latvia

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

1994

 

 

Com. Reg. No.:

40103114438

 

 

Legal Form :

SIA (Ltd By Latvian Law)

 

 

Line of Business :

Wholesale of Medicines and Pharmaceuticals

 

 

No. of Employees :

98

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

 

Status :

Satisfactory

Payment Behaviour :

No Complaints

Litigation :

Exist

 

NOTES:

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

 

 

LATVIA - ECONOMIC OVERVIEW

 

Latvia is a small, open economy with exports contributing nearly a third of GDP. Due to its geographical location, transit services are highly-developed, along with timber and wood-processing, agriculture and food products, and manufacturing of machinery and electronics industries. Corruption continues to be an impediment to attracting foreign direct investment and Latvia's low birth rate and decreasing population are major challenges to its long-term economic vitality. Latvia's economy experienced GDP growth of more than 10% per year during 2006-07, but entered a severe recession in 2008 as a result of an unsustainable current account deficit and large debt exposure amid the softening world economy. Triggered by the collapse of the second largest bank, GDP plunged 18% in 2009. The economy has not returned to pre-crisis levels despite strong growth, especially in the export sector in 2011-14. The IMF, EU, and other international donors provided substantial financial assistance to Latvia as part of an agreement to defend the currency's peg to the euro in exchange for the government's commitment to stringent austerity measures. The IMF/EU program successfully concluded in December 2011. The majority of companies, banks, and real estate have been privatized, although the state still holds sizable stakes in a few large enterprises, including 99.8% ownership of the Latvian national airline. Latvia officially joined the World Trade Organization in February 1999 and the EU in May 2004. Latvia joined the euro zone in 2014.

 

Source : CIA

 


 

Identification

Full Name

:

Sabiedriba ar ierobezotu atbildibu "ELPIS"

Name in English

:

ELPIS LTD.

Name in national language

:

Sabiedrība ar ierobežotu atbildību "ELPIS"

Office Address

:

Ganibu dambis 26, Riga, Rigas region, LV-1005, Latvia

/In nat.lang.: Ganibu dambis 26, Riga, LV-1005/

Legal Address

:

Ganibu dambis 26, Riga, Rigas region, LV-1005, Latvia

/In nat.lang.: Ganibu dambis 26, Riga, LV-1005/

Other Addresses

:

legal:

Hospitalu iela 1-38, Riga, Rigas region, LV-1013, Latvia

( the data cancelled since 03.01.2012 )

Contacts

:

-

WWW

:

http://www.elpis.lv

-

E-mail

:

reception@elpis.lv

-

Fax

:

(+371) 67517699

-

Phone

:

(+371) 67381170

 

SUMMARY


Legal Form : SIA (Ltd by Latvian law)

Incorporation : 1994

Staff : 98

Litigation events : yes
Remarks on payments : yes

 

Sales :

28 085 653.00 EUR ( for 12 months, ended 31.12.2014 )

18 593 980.00 LVL ( for 12 months, ended 31.12.2013 )

Incorporation

:

1994

Registration Data

Date of registration

:

03.06.2004

Registration number

:

40103114438

Registr. authority

:

Commercial Register (Latvia)

VAT number

:

LV40103114438

Registr. authority

:

Tax Board (Latvia)

Legal Form

:

SIA (Ltd by Latvian law)

since 03.02.1994

Share Capital

:

150 000 LVL (registered)

since 03.06.2004

Shareholders

:

-

Mr Leitans, Janis (Latvia)

90.27 %

address

:

Hospitalu iela 1-38, Riga, Rigas region, Latvia

-

Mr Leitans, Eduards (Latvia)

3.25 %

address

:

Krisjana Valdemara iela 94-32, Riga, Rigas region, Latvia

-

Mr Leitans, Juris (Latvia)

3.25 %

address

:

Hospitalu iela 1-38, Riga, Rigas region, Latvia

-

Mr Gockis, Igors (Latvia)

3.24 %

address

:

Dzelzavas iela 59-28, Riga, Rigas region, Latvia

-

Mr Leitans, Janis (Latvia)

90.00 %

address

:

Hospitalu iela 1-38, Riga, Rigas region, Latvia

( the data cancelled since 07.08.2013 )

-

Mrs Zile, Ina (Latvia)

0.27 %

address

:

Pernavas iela 6/8-4, Riga, Rigas region, Latvia

/d.o.b.: 10.04.1995; legal guardian - O.Zile/

( the data cancelled since 07.08.2013 )

-

Mr Leitans, Janis (Latvia)

99.73 %

address

:

Rīga, Hospitāļu iela 1-38, Latvia

( the data cancelled since 03.06.2004 )

-

Mrs Zile, Ina (Latvia)

0.27 %

address

:

Rīga, Pērnavas iela 6/8-4, Latvia

( the data cancelled since 03.06.2004 )

Board / Executives

Executives

Board Member

:

Mr Leitans, Janis (Latvia)

address: Hospitalu iela 1-38, Riga, Rigas region, Latvia

Lawyer

:

Mr Ozolins, Aleksandrs (Latvia)

Authorised signature

:

Mr Leitans, Janis

Changes in Registration Data

- 07.08.2013

:

shareholders

- 22.02.2013

:

shareholders

- 03.01.2012

:

legal address

obsolete legal address: Hospitalu iela 1-38, Riga

- 04.02.2010

:

shareholders

- 13.06.2007

:

managers

- 03.06.2004

:

activities, managers, shareholders

- 30.01.2002

:

share capital, shareholders

- 17.05.2001

:

managers

- 08.11.2000

:

activities, shareholders

- 19.05.2000

:

shareholders

- 13.02.1998

:

managers

- 07.03.1996

:

share capital, shareholders

- 05.01.1995

:

changes (not specified)

- 09.09.1994

:

shareholders

- 25.05.1994

:

managers, shareholders

Activities

:

-

5122

Drugs & Drug Proprietaries

(5146 / NACE_1.1: Wholesale of pharmaceutical goods)

(4646 / NACE_2: Wholesale of pharmaceutical goods)

Wholesale of medicines and pharmaceuticals

Staff employed

:

98 [E]

Staff History

:

-

98

( the data as of 30.06.2015 )

-

99

( the data as of 30.09.2014 )

-

95

( the data as of 30.06.2014 )

-

97

( the data as of 27.01.2014 )

-

96

( the data as of 30.09.2013 )

-

94

( the data as of 31.12.2012 )

-

92

( the data as of 31.12.2011 )

Export

- 2015

:

Russian Federation, Belarus, Ukraine, Poland, Germany, Czechia, Bulgaria, Sweden
Goods: raw materials, pharmaceutical goods.

- 2014

:

Fiscal period: 12 month(s), currency: EUR

18 657 754.00

Kazakhstan, Ukraine, Belarus, Russian Federation, Moldova, Lithuania, Estonia, Poland, Germany, Bulgaria, Georgia, Uzbekistan

- 2013

:

Fiscal period: 12 month(s), currency: LVL

11 645 121.00

- 01.11.2012

:

Kazakhstan, Ukraine, Belarus, Russian Federation, Moldova, Lithuania, Estonia, Poland, Germany, Bulgaria, Georgia, Uzbekistan
export makes 65%

- 2010

:

Kazakhstan, Ukraine, Belarus, Russian Federation, Moldova, Lithuania, Estonia, Poland, Germany, Bulgaria
in 2010 export share made 63% of sales

Import

- 2014

:

China Peoples Republic, Russian Federation, Germany, Nigeria, India, Mexico, Netherlands

- 2014

:

Belarus, India, China Peoples Republic, United Kingdom, Greece, Ukraine, Romania, Italy, Egypt, Georgia, Greece, Bulgaria, Netherlands, Spain, Germany, Lithuania, Estonia, Poland, France, Czech Republic

- 2013

:

Fiscal period: 12 month(s), currency: LVL

12 682 443.00

- 2012

:

Belarus, India, China Peoples Republic, United Kingdom, Greece, Ukraine, Romania, Italy, Egypt, Georgia, Greece, Bulgaria, Netherlands, Spain, Germany, Lithuania, Estonia, Poland, France, Czech Republic

- 2010

:

Belarus, Russian Federation, India, China Peoples Republic, Macedonia, United Kingdom, Greece, Portugal, Ukraine, Romania, Italy, Egypt, Georgia, Greece

Facilities

Real estate

:

rent:

-

Premises - Storehouse

size/amnt

:

300.00 m2

-

Premises - Office and storehouse

size/amnt

:

800.00 m2

address

:

Ganibu dambis 26, Riga, Rigas region, LV-1005, Latvia

/The company is planning to change its warehouse address in the nearest future. More detailed information is not available./

Other Property

:

own:

-

Other tools & equipment - Car

quantity

:

8.00 unit(s)

-

Other tools & equipment - Van

quantity

:

2.00 unit(s)

Company owns cars and trucks.

Branches

:

none

Subsidiaries and Participation

:

According to the official sources:

-

PROFITNESS, SIA (Latvia)

24.25 %

According to company's admnistration data, it doesn't have any subsidiary company.

Bankers

:

-

SWEDBANK (Latvia)

account(s)

:

LV10HABA0001408051559 (LVL); LV73HABA0019408051559 (USD); LV80HABA0021408051559 (EUR)

Clients

:

About 500 SAFRANS SIA KRAUTER MIX (Germany)

Suppliers

:

About 200 TOUTON (France) PEROU CORPORATION (EU) SOLUTION FOR FOOD

Other associated Companies

:

There are no related companies.

Litigation

- 02.02.2015

:

Debt recovery

status

:

Next Court Sitting to be held

claimant

:

”Plantabul”Ltd

Defendant: ELPIS, Sabiedriba ar ierobezotu atbildibu Case number: C32252514 Next court sitting: 14.09.2015

( the data as of 02.02.2015 )

- 05.01.2010

:

Infringement of trademark

status

:

Unknown

claimant

:

MERCK SHARP & DOHME Corp.

Case nr.: C04371609 Last court sitting: 12.10.2010 Defendant: ELPIS, SIA

( the data as of 12.10.2010 )

- 09.05.2006

:

Debt recovery

status

:

Unknown

claimant

:

MT PARTNERI, SIA (Latvia)

Case Nr.: C30405405 Last court sitting: 11.02.2008 Defendant: ELPIS, SiA

( the data as of 11.02.2008 )

- 11.01.2006

:

UNKNOWN CAUSE

status

:

Unknown

claimant

:

MT PARTNERI, SIA (Latvia)

Case Nr.: ELPIS_RA Last court sitting: 11.01.2006 Defendant: ELPIS, SIA

There are no bankruptcy/insolvency listed in the subject name in the official sources.

Remarks on payment

- 07.08.2012

:

Debt collection (confirmed)

0.00 LVL

payment status

:

complete

( the data as of 07.08.2012, cancelled since 20.08.2012 )

There are no more other on unpaid invoices/defaulted payments noted by local debt collection companies.

Business mortgages

:

none

Financial Elements

:

According to company's administration words, turnover for 6 months of 2015 made approx. 22 mill. EUR.

Period, months

12

12

12

Ended

31.12.2014

31.12.2013

31.12.2012

Currency

EUR

LVL

LVL

===== BALANCE SHEET ====================

 

  --- A S S E T S --------------------

 

NON-CURRENT ASSETS

- Intangible assets

- Fixed assets

112 259.00

101 795.00

94 125.00

- Investments in tangible assets

- Financial assets

414 056.00

603 000.00

582 000.00

- Other non-current assets

Non-current assets total

526 315.00

704 795.00

676 125.00

 

CURRENT ASSETS

- Stock

3 722 861.00

2 198 098.00

1 749 641.00

- Debtors

2 083 458.00

1 374 610.00

1 295 334.00

- Other receivables

- Short-term financial investments

- Cash

3 270 862.00

2 224 897.00

1 865 589.00

- Other current assets

Current assets total

9 077 181.00

5 797 605.00

4 910 564.00

 

Assets total

9 603 496.00

6 502 400.00

5 586 689.00

 

  --- EQUITY AND LIABILITIES ---------

 

CAPITAL AND RESERVES

- Share capital

213 430.00

150 000.00

150 000.00

- Additional capital

- Other capital

- Reserve capital

157 098.00

110 409.00

0.00

- Retained earnings (Non-covered loss)

4 599 254.00

2 787 661.00

2 389 524.00

Capital and reserves total

4 969 782.00

3 048 070.00

2 649 933.00

 

Provisions

0.00

 

LONG-TERM LIABILITIES

- Loans and credits

0.00

  - long-term amounts owed to banks

0.00

- Other long-term liabilities

8 436.00

7 323.00

3 515.00

Long-term liabilities total

8 436.00

7 323.00

3 515.00

 

SHORT-TERM LIABILITIES

- Loans and credits

1 346 832.00

778 249.00

1 758 064.00

  - short-term amounts owed to banks

0.00

933 943.00

- Creditors

3 070 026.00

2 464 752.00

1 175 177.00

  - trade debts

2 059 904.00

1 531 449.00

1 104 958.00

  - accrued payroll

  - tax liabilities

2 084.00

20 126.00

70 219.00

  - other creditors

  - advances received

1 008 038.00

913 177.00

- Dividends in arrears

- Accrued income, deferred charges

208 420.00

204 006.00

- Other short-term liabilities

Short-term liabilities total

4 625 278.00

3 447 007.00

2 933 241.00

 

Liabilities total

4 633 714.00

3 454 330.00

2 936 756.00

Equity and liabilities total

9 603 496.00

6 502 400.00

5 586 689.00

 

===== PROFIT AND LOSS ACCOUNT ==========

 

ORDINARY ACTIVITY INCOME AND CHARGES

Net sales

28 085 653.00

18 593 980.00

20 540 970.00

Cost of goods sold

24 584 496.00

15 793 305.00

17 220 377.00

Gross profit

3 501 157.00

2 800 675.00

3 320 593.00

Distribution costs

2 470 694.00

2 067 355.00

2 182 225.00

Administrative and management costs

217 924.00

113 355.00

87 035.00

Profit on sales

 

OPERATING INCOME AND CHARGES

Interest receivable

31 950.00

14 968.00

96 990.00

Interest payable

127 291.00

189 117.00

5 646.00

Income from participating interests

Other operating income

210 840.00

89 545.00

43 973.00

Other operating charges

160 806.00

79 322.00

61 125.00

Operating profit

 

INVESTMENT INCOME AND CHARGES

Investment income less charges

 

Profit before taxation

767 232.00

456 039.00

1 125 525.00

Income-tax and other similar payments

134 462.00

57 902.00

162 827.00

Profit (loss) from ordinary activity

Extraordinary income less charges

Net profit

632 770.00

398 137.00

962 698.00

 

- - - - - - - KEY RATIOS - - - - - - -

Return on sales, %

2.73

2.45

5.48

  Profit before taxation / Net sales

Operating margin of profit, %

  Operating profit / Net sales

Return on investment, %

15.44

14.96

42.47

  Profit before taxation / Equity

Current assets turnover

3.09

3.21

4.18

  Net sales / Current assets

Working capital

4 451 903.00

2 350 598.00

1 977 323.00

  Current assets - Short-term liabilities

Leverage

0.52

0.47

0.47

  Equity / Total assets

Current ratio

1.96

1.68

1.67

  Current assets / Short-term liabilities

Quick ratio

1.16

1.04

1.08

  (Current assets - Stock) / Short-term liabilities

Debt-to-equity ratio

0.93

1.13

1.11

  Total liabilities / Equity

Publications

- 0001

:

Subject

:

About

Information from the company's website: Company "ELPIS" Ltd. has started its work on the pharmaceutical market since 1994. At the present moment "ELPIS" Ltd. is one the biggest pharmaceutical companies in Latvia. Our company cooperates with local and foreign partners from CIS, Europe as well as with many companies all over the world. We have been cooperating with world known medicaments producers through many years. Coherent and organized work of highly qualified personnel as well as the perfect knowledge of the tendencies on the market of pharmaceutical substances and medicinal raw materials contribute to the development of the company. The turnover of the company was raising from 0,1 million USD from the company’s establishment up to 30 millions EUR in 2011. In 2004 "ELPIS" Ltd. took the third place among the biggest wholesale pharmaceutical companies in nomination of the company’s creditability in this sphere. Under the guidance of the member of the board Jan Leitan, the company increases not only the money turnover but the number of the staff as well. Around 95 people work for a company. "ELPIS" Ltd. consists of several departments, which are lead by the experienced head managers: local sales department, export sales department, raw materials department and the department dealing with essential oils and food supplements. The basic directions of our activity include the following: wholesale of the medicaments and medicinal goods, as well as the supply of raw materials (herbs), pharmaceutical substances, intermediates, essential and base oils for pharmaceutical substances. Besides, the company has started a new direction – wholesale of species, dried fruits and vegetables. The company cooperates with the famous producers in China and India. Finished goods (medicaments and medicinal goods) are imported directly from the producers in Germany, Bulgaria, Poland, Denmark and CIS. The company exports a wide range of medicaments to ex-USSR countries (Lithuania, Estonia, Moldova, Kazakhstan and others). The company has become the member of Latvian Chamber of Commerce since 2005. Trade of medicinal herbs has been the basic direction of "Elpis" Ltd. since the company’s establishment. Due to lasting experience, "ELPIS" Ltd. holds a significant share on the pharmaceutical market in the countries of ex-USSR and Eastern Europe. We can guarantee the quality of the raw material, timeliness and regularity of the deliveries, compliance with individual norms and the requirements of the clients.

FINAL COMMENTS

Mr Aleksandrs Ozolins provided us with the general information about the company by the phone.

Registration History

- 03.02.1994

:

Registration number

:

010311443

Registr. authority

:

State Register (Latvia)

( the data as of 03.02.1994, cancelled since 03.06.2004 )

APPENDIX A

 

 

 

Financial Statements

Period, months

12

12

12

Ended

31.12.2014

31.12.2013

31.12.2012

Currency

EUR

LVL

LVL

PROFIT AND LOSS ACCOUNT

010 Net turnover

28 085 653.00

020 Cost of sales

-24 584 496.00

025 Change in stock, finished and semi-finished goods

030 Gross profit or loss

3 501 157.00

035 Facilities produced at the expense of own funds for internal use

040 Distribution costs

-2 470 694.00

050 Administrative expenses

-217 924.00

060 Other operating income

210 840.00

062 Economical expenses

064 Gross profit or loss

065 Administrative charges

067 Depreciation of fixed assets

068 Other operating expenses

-160 806.00

070 Income from participating interests

080 Income from securities and loans forming long-term

       investments

090 Other interest receivable and similar income

31 950.00

100 Value adjustments in respect of financial assets and

        of investments held as current assets

110 Interest payable and similar charges

-127 291.00

120 Profit or loss on ordinary activities before taxation

767 232.00

130 Extraordinary income

140 Extraordinary charges

150 Extraordinary profit or loss before taxation

151 Profit or loss before taxation

767 232.00

160 Income-tax for fiscal period

-136 446.00

170 Other taxes

175 Deferred Income-tax for fiscal period

1 984.00

180 Profit or loss for fiscal period

632 770.00

995 Depreciation

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

BALANCE SHEET

A S S E T S

NON-CURRENT ASSETS

    Intangible assets

010 Cost of research and development

020 Concessions, patents, licences, brands, etc.

021 Other intangible assets

030 Goodwill

040 Payments on account for intangible assets

050 Total intangible assets

    Tangible assets

060 Real estate

061 Long-term investments in leased tangible assets

070 Plant and machinery

080 Other fixtures and fittings, tools and equipment

112 259.00

090 Payments on account and tangible assets in cours

       of construction

091 Prepayment for tangible assets

100 Total tangible assets

112 259.00

III Investment property, total

107 Total biological assets

    Financial assets

110 Shares in subsidiaries

120 Loans to subsidiaries

130 Shares in related companies

414 056.00

140 Loans to related companies

150 Other securities and capital participation

160 Other loans

0.00

170 Own shares and parts

180 Loans to the members of the company and

       the management

182 Trade debtors

184 Deferred income tax asset

190 Total financial assets

414 056.00

200 NON-CURRENT ASSETS TOTAL

526 315.00

CURRENT ASSETS

    Stock

210 Raw materials and consumables

220 Work in progress

230 Finished goods and goods for resale

3 605 398.00

240 Orders outstanding

250 Payments on account

117 463.00

260 Working and productive animals

270 Total stock

3 722 861.00

275 LONG-TERM INVESTMENT ASSETS WITHHELD

FOR SALE

    Debtors

280 Trade debtors

1 898 670.00

290 Amounts owed by subsidiaries

300 Amounts owed by related companies

310 Other debts

182 543.00

320 Subscribed capital called but not paid

330 Short-terms loans to the members of the company

0.00

       and the management

335 Other loans

340 Prepayments and accrued

2 245.00

341 Accrued income

0.00

343 Deferred tax liabilities

350 Total debtors

2 083 458.00

    Securities current assets and short-term capital

    participations

360 Shares in subsidiaries

370 Own shares and parts

380 Other securities and capital participation

385 Financial derivatives

390 Total securities and shares

400 Cash at bank and in hand (total)

3 270 862.00

410 CURRENT ASSETS TOTAL

9 077 181.00

420 BALANCE

9 603 496.00

L I A B I L I T I E S

CAPITAL AND RESERVES

430 Share capital

213 430.00

440 Share premium account

450 Long-term assets revaluation reserve

    Reserves

452 Financial instruments revaluation reserve

460 Reserve stipulated by law

470 Reserve for own shares and parts

480 Reserve provided by charter

490 Other reserves

157 098.00

500 Total reserves

    Retained earning or uncovered losses

510 Profit or loss brought forward from previous years

3 966 484.00

520 Profit or loss for the current year

632 770.00

505 Equity, total

370 528.00

525 Consolidation margin

530 CAPITAL AND RESERVES TOTAL

4 969 782.00

PROVISIONS

540 Provisions for pensions and similar obligations

550 Provisions for taxation

560 Other provisions

561 Provisions for vacations

570 PROVISIONS TOTAL

CREDITORS

    Long-term liabilities

580 Debenture loans

590 Convertible loans

600 Amounts owed to credit institutions

601 Other loans

602 Advanced payments received

603 Trade debts

610 Amounts owed to subsidiaries

620 Amounts owed to related companies

621 Taxes and social security payments

630 Other creditors

631 Deferred income

632 Non-paid dividends of current year

633 Non-paid dividends of previous years

634 Deferred tax liabilities

8 436.00

635 Accrued liabilities

636 Leasing liabilities

640 Total long-term liabilities

8 436.00

    Short-term liabilities

650 Debenture loans

660 Convertible loans

670 Amounts owed to credit institutions

671 Other loans

1 346 832.00

680 Advanced payments received

1 008 038.00

690 Trade debts

2 059 904.00

700 Bills of exchange payable

710 Amounts owed to subsidiaries

720 Amounts owed to related companies

730 Taxes and social security payments

2 084.00

740 Other creditors

750 Deferred income

760 Fiscal period dividends

770 Non-paid dividends of previous years

771 Accrued charges

208 420.00

773 Deferred tax liabilities

774 Obligations for state funds exploitation

775 Alienated financial instruments

776 Leasing obligations

995 Depreciation

780 Total short-term liabilities

4 625 278.00

790 CREDITORS TOTAL

4 633 714.00

800 BALANCE

9 603 496.00

990 Employees number

- 31.12.2013

:

Fiscal period: 12 month(s), currency: LVL

PROFIT AND LOSS ACCOUNT

010 Net turnover

18 593 980.00

020 Cost of sales

-15 793 305.00

025 Change in stock, finished and semi-finished goods

030 Gross profit or loss

2 800 675.00

035 Facilities produced at the expense of own funds for internal use

040 Distribution costs

-2 067 355.00

050 Administrative expenses

-113 355.00

060 Other operating income

89 545.00

062 Economical expenses

064 Gross profit or loss

065 Administrative charges

067 Depreciation of fixed assets

068 Other operating expenses

-79 322.00

070 Income from participating interests

080 Income from securities and loans forming long-term

       investments

090 Other interest receivable and similar income

14 968.00

100 Value adjustments in respect of financial assets and

        of investments held as current assets

110 Interest payable and similar charges

-189 117.00

120 Profit or loss on ordinary activities before taxation

456 039.00

130 Extraordinary income

140 Extraordinary charges

150 Extraordinary profit or loss before taxation

151 Profit or loss before taxation

456 039.00

160 Income-tax for fiscal period

-54 094.00

170 Other taxes

0.00

175 Deferred Income-tax for fiscal period

-3 808.00

180 Profit or loss for fiscal period

398 137.00

995 Depreciation

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

BALANCE SHEET

A S S E T S

NON-CURRENT ASSETS

    Intangible assets

010 Cost of research and development

020 Concessions, patents, licences, brands, etc.

021 Other intangible assets

030 Goodwill

040 Payments on account for intangible assets

050 Total intangible assets

    Tangible assets

060 Real estate

061 Long-term investments in leased tangible assets

0.00

070 Plant and machinery

080 Other fixtures and fittings, tools and equipment

101 795.00

090 Payments on account and tangible assets in cours

       of construction

091 Prepayment for tangible assets

100 Total tangible assets

101 795.00

III Investment property, total

107 Total biological assets

    Financial assets

110 Shares in subsidiaries

120 Loans to subsidiaries

130 Shares in related companies

291 000.00

140 Loans to related companies

150 Other securities and capital participation

160 Other loans

312 000.00

170 Own shares and parts

180 Loans to the members of the company and

       the management

182 Trade debtors

184 Deferred income tax asset

190 Total financial assets

603 000.00

200 NON-CURRENT ASSETS TOTAL

704 795.00

CURRENT ASSETS

    Stock

210 Raw materials and consumables

220 Work in progress

230 Finished goods and goods for resale

2 093 567.00

240 Orders outstanding

250 Payments on account

104 531.00

260 Working and productive animals

270 Total stock

2 198 098.00

275 LONG-TERM INVESTMENT ASSETS WITHHELD

FOR SALE

    Debtors

280 Trade debtors

767 205.00

290 Amounts owed by subsidiaries

300 Amounts owed by related companies

310 Other debts

282 939.00

320 Subscribed capital called but not paid

330 Short-terms loans to the members of the company

138 044.00

       and the management

335 Other loans

340 Prepayments and accrued

591.00

341 Accrued income

185 831.00

343 Deferred tax liabilities

350 Total debtors

1 374 610.00

    Securities current assets and short-term capital

    participations

360 Shares in subsidiaries

370 Own shares and parts

380 Other securities and capital participation

385 Financial derivatives

390 Total securities and shares

400 Cash at bank and in hand (total)

2 224 897.00

410 CURRENT ASSETS TOTAL

5 797 605.00

420 BALANCE

6 502 400.00

L I A B I L I T I E S

CAPITAL AND RESERVES

430 Share capital

150 000.00

440 Share premium account

450 Long-term assets revaluation reserve

    Reserves

452 Financial instruments revaluation reserve

460 Reserve stipulated by law

470 Reserve for own shares and parts

480 Reserve provided by charter

490 Other reserves

110 409.00

500 Total reserves

    Retained earning or uncovered losses

510 Profit or loss brought forward from previous years

2 389 524.00

520 Profit or loss for the current year

398 137.00

505 Equity, total

260 409.00

525 Consolidation margin

530 CAPITAL AND RESERVES TOTAL

3 048 070.00

PROVISIONS

540 Provisions for pensions and similar obligations

550 Provisions for taxation

560 Other provisions

561 Provisions for vacations

570 PROVISIONS TOTAL

CREDITORS

    Long-term liabilities

580 Debenture loans

590 Convertible loans

600 Amounts owed to credit institutions

601 Other loans

602 Advanced payments received

603 Trade debts

610 Amounts owed to subsidiaries

620 Amounts owed to related companies

621 Taxes and social security payments

630 Other creditors

631 Deferred income

632 Non-paid dividends of current year

633 Non-paid dividends of previous years

634 Deferred tax liabilities

7 323.00

636 Leasing liabilities

640 Total long-term liabilities

7 323.00

    Short-term liabilities

650 Debenture loans

660 Convertible loans

670 Amounts owed to credit institutions

0.00

671 Other loans

778 249.00

680 Advanced payments received

913 177.00

690 Trade debts

1 531 449.00

700 Bills of exchange payable

710 Amounts owed to subsidiaries

720 Amounts owed to related companies

730 Taxes and social security payments

20 126.00

740 Other creditors

750 Deferred income

760 Fiscal period dividends

770 Non-paid dividends of previous years

771 Accrued charges

204 006.00

773 Deferred tax liabilities

774 Obligations for state funds exploitation

775 Alienated financial instruments

776 Leasing obligations

995 Depreciation

780 Total short-term liabilities

3 447 007.00

790 CREDITORS TOTAL

3 454 330.00

800 BALANCE

6 502 400.00

990 Employees number

- 31.12.2012

:

Fiscal period: 12 month(s), currency: LVL

PROFIT AND LOSS ACCOUNT

010 Net turnover

20 540 970.00

020 Cost of sales

-17 220 377.00

025 Change in stock, finished and semi-finished goods

030 Gross profit or loss

3 320 593.00

035 Facilities produced at the expense of own funds for internal use

040 Distribution costs

-2 182 225.00

050 Administrative expenses

-87 035.00

060 Other operating income

43 973.00

062 Economical expenses

064 Gross profit or loss

065 Administrative charges

067 Depreciation of fixed assets

068 Other operating expenses

-61 125.00

070 Income from participating interests

080 Income from securities and loans forming long-term

       investments

090 Other interest receivable and similar income

96 990.00

100 Value adjustments in respect of financial assets and

        of investments held as current assets

110 Interest payable and similar charges

-5 646.00

120 Profit or loss on ordinary activities before taxation

1 125 525.00

130 Extraordinary income

140 Extraordinary charges

150 Extraordinary profit or loss before taxation

151 Profit or loss before taxation

1 125 525.00

160 Income-tax for fiscal period

-160 453.00

170 Other taxes

-2 143.00

175 Deferred Income-tax for fiscal period

-231.00

180 Profit or loss for fiscal period

962 698.00

995 Depreciation

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

BALANCE SHEET

A S S E T S

NON-CURRENT ASSETS

    Intangible assets

010 Cost of research and development

020 Concessions, patents, licences, brands, etc.

021 Other intangible assets

030 Goodwill

040 Payments on account for intangible assets

050 Total intangible assets

    Tangible assets

060 Real estate

0.00

061 Long-term investments in leased tangible assets

94 125.00

070 Plant and machinery

080 Other fixtures and fittings, tools and equipment

0.00

090 Payments on account and tangible assets in cours

       of construction

091 Prepayment for tangible assets

100 Total tangible assets

94 125.00

III Investment property, total

107 Total biological assets

    Financial assets

110 Shares in subsidiaries

120 Loans to subsidiaries

130 Shares in related companies

291 000.00

140 Loans to related companies

150 Other securities and capital participation

160 Other loans

291 000.00

170 Own shares and parts

180 Loans to the members of the company and

       the management

182 Trade debtors

184 Deferred income tax asset

190 Total financial assets

582 000.00

200 NON-CURRENT ASSETS TOTAL

676 125.00

CURRENT ASSETS

    Stock

210 Raw materials and consumables

220 Work in progress

230 Finished goods and goods for resale

1 517 311.00

240 Orders outstanding

250 Payments on account

232 330.00

260 Working and productive animals

270 Total stock

1 749 641.00

275 LONG-TERM INVESTMENT ASSETS WITHHELD

FOR SALE

    Debtors

280 Trade debtors

873 983.00

290 Amounts owed by subsidiaries

300 Amounts owed by related companies

310 Other debts

66 808.00

320 Subscribed capital called but not paid

330 Short-terms loans to the members of the company

352 920.00

       and the management

340 Prepayments and accrued

1 623.00

341 Accrued income

343 Deferred tax liabilities

350 Total debtors

1 295 334.00

    Securities current assets and short-term capital

    participations

360 Shares in subsidiaries

370 Own shares and parts

380 Other securities and capital participation

385 Financial derivatives

390 Total securities and shares

400 Cash at bank and in hand (total)

1 865 589.00

410 CURRENT ASSETS TOTAL

4 910 564.00

420 BALANCE

5 586 689.00

L I A B I L I T I E S

CAPITAL AND RESERVES

430 Share capital

150 000.00

440 Share premium account

450 Long-term assets revaluation reserve

    Reserves

452 Financial instruments revaluation reserve

460 Reserve stipulated by law

0.00

470 Reserve for own shares and parts

480 Reserve provided by charter

490 Other reserves

110 409.00

500 Total reserves

0.00

    Retained earning or uncovered losses

510 Profit or loss brought forward from previous years

1 426 826.00

520 Profit or loss for the current year

962 698.00

505 Equity, total

260 409.00

525 Consolidation margin

530 CAPITAL AND RESERVES TOTAL

2 649 933.00

PROVISIONS

540 Provisions for pensions and similar obligations

550 Provisions for taxation

560 Other provisions

0.00

570 PROVISIONS TOTAL

0.00

CREDITORS

    Long-term liabilities

580 Debenture loans

590 Convertible loans

600 Amounts owed to credit institutions

0.00

601 Other loans

602 Advanced payments received

603 Trade debts

0.00

610 Amounts owed to subsidiaries

620 Amounts owed to related companies

621 Taxes and social security payments

630 Other creditors

631 Deferred income

632 Non-paid dividends of current year

633 Non-paid dividends of previous years

634 Deferred tax liabilities

3 515.00

640 Total long-term liabilities

3 515.00

    Short-term liabilities

650 Debenture loans

660 Convertible loans

670 Amounts owed to credit institutions

933 943.00

671 Other loans

824 121.00

680 Advanced payments received

690 Trade debts

1 104 958.00

700 Bills of exchange payable

710 Amounts owed to subsidiaries

720 Amounts owed to related companies

730 Taxes and social security payments

70 219.00

740 Other creditors

750 Deferred income

760 Fiscal period dividends

770 Non-paid dividends of previous years

771 Accrued charges

773 Deferred tax liabilities

774 Obligations for state funds exploitation

775 Alienated financial instruments

995 Depreciation

780 Total short-term liabilities

2 933 241.00

790 CREDITORS TOTAL

2 936 756.00

800 BALANCE

5 586 689.00

990 Employees number

- 31.12.2011

:

Fiscal period: 12 month(s), currency: LVL

PROFIT AND LOSS ACCOUNT

010 Net turnover

21 218 204.00

020 Cost of sales

-19 092 213.00

025 Change in stock, finished and semi-finished goods

030 Gross profit or loss

2 125 991.00

035 Facilities produced at the expense of own funds for internal use

040 Distribution costs

-1 226 960.00

050 Administrative expenses

-84 396.00

060 Other operating income

8 337.00

062 Economical expenses

064 Gross profit or loss

065 Administrative charges

067 Depreciation of fixed assets

068 Other operating expenses

-47 396.00

070 Income from participating interests

080 Income from securities and loans forming long-term

       investments

090 Other interest receivable and similar income

321 461.00

100 Value adjustments in respect of financial assets and

        of investments held as current assets

110 Interest payable and similar charges

-450 340.00

120 Profit or loss on ordinary activities before taxation

646 697.00

130 Extraordinary income

140 Extraordinary charges

150 Extraordinary profit or loss before taxation

151 Profit or loss before taxation

646 697.00

160 Income-tax for fiscal period

-80 437.00

170 Other taxes

-30 037.00

175 Deferred Income-tax for fiscal period

0.00

180 Profit or loss for fiscal period

536 223.00

995 Depreciation

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

BALANCE SHEET

A S S E T S

NON-CURRENT ASSETS

    Intangible assets

010 Cost of research and development

020 Concessions, patents, licences, brands, etc.

021 Other intangible assets

030 Goodwill

040 Payments on account for intangible assets

050 Total intangible assets

    Tangible assets

060 Real estate

28 889.00

061 Long-term investments in leased tangible assets

0.00

070 Plant and machinery

080 Other fixtures and fittings, tools and equipment

58 596.00

090 Payments on account and tangible assets in cours

       of construction

091 Prepayment for tangible assets

100 Total tangible assets

87 485.00

III Investment property, total

107 Total biological assets

    Financial assets

110 Shares in subsidiaries

120 Loans to subsidiaries

130 Shares in related companies

0.00

140 Loans to related companies

150 Other securities and capital participation

160 Other loans

0.00

170 Own shares and parts

180 Loans to the members of the company and

       the management

182 Trade debtors

184 Deferred income tax asset

190 Total financial assets

0.00

200 NON-CURRENT ASSETS TOTAL

87 485.00

CURRENT ASSETS

    Stock

210 Raw materials and consumables

220 Work in progress

230 Finished goods and goods for resale

1 815 497.00

240 Orders outstanding

250 Payments on account

175 342.00

260 Working and productive animals

270 Total stock

1 990 839.00

275 LONG-TERM INVESTMENT ASSETS WITHHELD

FOR SALE

    Debtors

280 Trade debtors

1 400 885.00

290 Amounts owed by subsidiaries

300 Amounts owed by related companies

310 Other debts

529 558.00

320 Subscribed capital called but not paid

330 Short-terms loans to the members of the company

0.00

       and the management

340 Prepayments and accrued

1 297.00

341 Accrued income

343 Deferred tax liabilities

350 Total debtors

1 931 740.00

    Securities current assets and short-term capital

    participations

360 Shares in subsidiaries

370 Own shares and parts

380 Other securities and capital participation

385 Financial derivatives

390 Total securities and shares

400 Cash at bank and in hand (total)

1 539 740.00

410 CURRENT ASSETS TOTAL

5 462 319.00

420 BALANCE

5 549 804.00

L I A B I L I T I E S

CAPITAL AND RESERVES

430 Share capital

150 000.00

440 Share premium account

450 Long-term assets revaluation reserve

    Reserves

452 Financial instruments revaluation reserve

460 Reserve stipulated by law

660.00

470 Reserve for own shares and parts

480 Reserve provided by charter

490 Other reserves

109 749.00

500 Total reserves

110 409.00

    Retained earning or uncovered losses

510 Profit or loss brought forward from previous years

887 187.00

520 Profit or loss for the current year

536 223.00

505 Equity, total

0.00

525 Consolidation margin

530 CAPITAL AND RESERVES TOTAL

1 683 819.00

PROVISIONS

540 Provisions for pensions and similar obligations

550 Provisions for taxation

560 Other provisions

324 086.00

570 PROVISIONS TOTAL

324 086.00

CREDITORS

    Long-term liabilities

580 Debenture loans

590 Convertible loans

600 Amounts owed to credit institutions

943 043.00

601 Other loans

602 Advanced payments received

603 Trade debts

164 289.00

610 Amounts owed to subsidiaries

620 Amounts owed to related companies

621 Taxes and social security payments

630 Other creditors

631 Deferred income

632 Non-paid dividends of current year

633 Non-paid dividends of previous years

634 Deferred tax liabilities

0.00

640 Total long-term liabilities

1 107 332.00

    Short-term liabilities

650 Debenture loans

660 Convertible loans

670 Amounts owed to credit institutions

0.00

671 Other loans

885 533.00

680 Advanced payments received

690 Trade debts

1 525 825.00

700 Bills of exchange payable

710 Amounts owed to subsidiaries

720 Amounts owed to related companies

730 Taxes and social security payments

23 209.00

740 Other creditors

750 Deferred income

760 Fiscal period dividends

770 Non-paid dividends of previous years

771 Accrued charges

773 Deferred tax liabilities

774 Obligations for state funds exploitation

775 Alienated financial instruments

995 Depreciation

780 Total short-term liabilities

2 434 567.00

790 CREDITORS TOTAL

3 541 899.00

800 BALANCE

5 549 804.00

990 Employees number

- 31.12.2010

:

Fiscal period: 12 month(s), currency: LVL

PROFIT AND LOSS ACCOUNT

010 Net turnover

20 116 739.00

020 Cost of sales

18 106 028.00

025 Change in stock, finished and semi-finished goods

030 Gross profit or loss

2 010 711.00

035 Facilities produced at the expense of own funds for internal use

040 Distribution costs

1 436 163.00

050 Administrative expenses

90 735.00

060 Other operating income

10 032.00

062 Economical expenses

5 460.00

064 Gross profit or loss

065 Administrative charges

067 Depreciation of fixed assets

068 Other operating expenses

070 Income from participating interests

080 Income from securities and loans forming long-term

       investments

090 Other interest receivable and similar income

438 486.00

100 Value adjustments in respect of financial assets and

        of investments held as current assets

110 Interest payable and similar charges

277 228.00

120 Profit or loss on ordinary activities before taxation

600 503.00

130 Extraordinary income

140 Extraordinary charges

150 Extraordinary profit or loss before taxation

151 Profit or loss before taxation

600 503.00

160 Income-tax for fiscal period

85 294.00

170 Other taxes

1 843.00

175 Deferred Income-tax for fiscal period

180 Profit or loss for fiscal period

513 366.00

995 Depreciation

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

BALANCE SHEET

A S S E T S

NON-CURRENT ASSETS

    Intangible assets

010 Cost of research and development

020 Concessions, patents, licences, brands, etc.

021 Other intangible assets

030 Goodwill

040 Payments on account for intangible assets

050 Total intangible assets

    Tangible assets

060 Real estate

33 522.00

061 Long-term investments in leased tangible assets

070 Plant and machinery

080 Other fixtures and fittings, tools and equipment

101 156.00

090 Payments on account and tangible assets in cours

       of construction

091 Prepayment for tangible assets

100 Total tangible assets

134 678.00

III Investment property, total

107 Total biological assets

    Financial assets

110 Shares in subsidiaries

120 Loans to subsidiaries

130 Shares in related companies

140 Loans to related companies

150 Other securities and capital participation

160 Other loans

170 Own shares and parts

180 Loans to the members of the company and

       the management

182 Trade debtors

184 Deferred income tax asset

190 Total financial assets

200 NON-CURRENT ASSETS TOTAL

134 678.00

CURRENT ASSETS

    Stock

210 Raw materials and consumables

220 Work in progress

230 Finished goods and goods for resale

2 182 682.00

240 Orders outstanding

250 Payments on account

119 879.00

260 Working and productive animals

270 Total stock

2 302 561.00

275 LONG-TERM INVESTMENT ASSETS WITHHELD

FOR SALE

    Debtors

280 Trade debtors

1 642 709.00

290 Amounts owed by subsidiaries

300 Amounts owed by related companies

310 Other debts

252 317.00

320 Subscribed capital called but not paid

330 Short-terms loans to the members of the company

       and the management

340 Prepayments and accrued

341 Accrued income

343 Deferred tax liabilities

350 Total debtors

1 895 026.00

    Securities current assets and short-term capital

    participations

360 Shares in subsidiaries

370 Own shares and parts

380 Other securities and capital participation

385 Financial derivatives

390 Total securities and shares

400 Cash at bank and in hand (total)

1 204 375.00

410 CURRENT ASSETS TOTAL

5 401 962.00

420 BALANCE

5 536 640.00

L I A B I L I T I E S

CAPITAL AND RESERVES

430 Share capital

150 000.00

440 Share premium account

450 Long-term assets revaluation reserve

    Reserves

460 Reserve stipulated by law

660.00

470 Reserve for own shares and parts

480 Reserve provided by charter

490 Other reserves

109 749.00

500 Total reserves

260 409.00

    Retained earning or uncovered losses

510 Profit or loss brought forward from previous years

447 318.00

520 Profit or loss for the current year

513 366.00

530 CAPITAL AND RESERVES TOTAL

1 221 093.00

PROVISIONS

540 Provisions for pensions and similar obligations

550 Provisions for taxation

560 Other provisions

809 810.00

570 PROVISIONS TOTAL

809 810.00

CREDITORS

    Long-term liabilities

580 Debenture loans

590 Convertible loans

600 Amounts owed to credit institutions

936 743.00

601 Other loans

1 656.00

602 Advanced payments received

603 Trade debts

80 092.00

610 Amounts owed to subsidiaries

620 Amounts owed to related companies

621 Taxes and social security payments

630 Other creditors

631 Deferred income

632 Non-paid dividends of current year

633 Non-paid dividends of previous years

634 Deferred tax liabilities

640 Total long-term liabilities

1 018 491.00

    Short-term liabilities

650 Debenture loans

660 Convertible loans

670 Amounts owed to credit institutions

671 Other loans (from member of the board)

828 715.00

680 Advanced payments received

690 Trade debts

1 658 411.00

700 Bills of exchange payable

710 Amounts owed to subsidiaries

720 Amounts owed to related companies

730 Taxes and social security payments

740 Other creditors

750 Deferred income

760 Fiscal period dividends

770 Non-paid dividends of previous years

771 Accrued charges

773 Deferred tax liabilities

775 Alienated financial instruments

995 Depreciation

780 Total short-term liabilities

2 487 126.00

790 CREDITORS TOTAL

3 505 617.00

800 BALANCE

5 536 640.00

990 Employees number

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.29

UK Pound

1

Rs.101.88

Euro

1

Rs.73.98

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAS

 

 

Report Prepared by :

TPT

 

               

RATING EXPLANATIONS

 

RATING

STATUS

PROPOSED CREDIT LINE

 

>86

Aaa

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

 

Unlimited

 

71-85

Aa

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

 

Large

 

56-70

A

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

 

Fairly Large

 

41-55

Ba

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

 

Satisfactory

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

 

11-25

Ca

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

 

Limited with full security

 

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

 

--

NB

New Business

--

 

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

 

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

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

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

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