MIRA INFORM REPORT

 

 

Report No. :

341985

Report Date :

21.09.2015

 

IDENTIFICATION DETAILS

 

Name :

VINCENZO SANTA LUCIA S.R.L.

 

 

Registered Office :

Via Guglielmo Marconi, 74, P.T 80059 - Torre del Greco (NA)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

04.04.1985

 

 

Legal Form :

Limited Liability Company

 

 

LINE OF BUSINESS :

MANUFACTURE OF JEWELLERY IN PRECIOUS METALS (RAW CORAL, SEMICARVED CORAL, SILVER ENGRAVING, GOLD ENGRAVING, SINGLE PIECES, JEWEL MANUFACTURING UPON REQUEST)

 

 

No. of Employees :

From 1 to 5

 

 

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 :

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)

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

 

VINCENZO SANTA LUCIA S.R.L.

 

 

Via Guglielmo Marconi, 74, P.T

 

80059 - Torre del Greco (NA) -IT-

 

 

Summary

 

Fiscal Code

:

04692250634

Legal Form

:

Limited liability company

start of Activities

:

04/04/1985

Equity

:

150.000

Turnover Range

:

500.000/750.000

Number of Employees

:

from 1 to 5

 

 

Activity

 

Manufacture of jewellery in precious metals

 

 

Legal Data

 

Legal Form : Limited liability company

Register of Handcraft firms : 105740 of Napoli

 

Fiscal Code : 04692250634

 

Chamber of Commerce no. : 390666 of Napoli since 13/05/1985

 

V.A.T. Code : 01352731218

 

Establishment date

: 04/04/1985

Start of Activities

: 04/04/1985

Legal duration

: 31/12/2050

Nominal Capital

: 83.000

Subscribed Capital

: 83.000

Paid up Capital

: 83.000

 

Legal mail :

VINCENZOSANTALUCIA@PEC.IT

 

 


Members

 

Del Pezzo

Giovanni

 

Born in Torre del Greco

(NA)

on 01/03/1974

- Fiscal Code : DLPGNN74C01L259Y

 

Residence:

Gugliemo Marconi

, 74

- 80059

Torre del Greco

(NA)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole Director

30/01/2012

 

No Prejudicial events are reported

 

No Protests registered

 

Del Pezzo Vincenzo

 

 

Position

Since

Shares Amount

% Ownership

Partner

 

No Prejudicial events are reported

 

No Protests registered

 

 

Companies connected to members *

 

*checkings have been performed on a national scale.

In this module the companies in which members hold/held positions are listed.

 

The Members of the subject firm are not reported to be Members in other companies.



Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Del Pezzo Giovanni

Torre del Greco - IT -

DLPGNN74C01L259Y

58.100 .Eur

70,00

Del Pezzo Vincenzo

DLPVCN46L31L259U

24.900 .Eur

30,00

 

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

Consorzio Artigiano Torrese Per L'esport Azione Esso Potra' Utilizzare Anche La D

Napoli - IT -

07149860632

Active



Firm's location and structure

 

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

 

-

Legal and operative seat

 

Guglielmo Marconi

, 74, P.T

- 80059

- Torre del Greco

(NA)

- IT -

 

Legal mail

: VINCENZOSANTALUCIA@PEC.IT

 

Employees

: 1

 

Assistants

: 1

 

Stocks for a value of 140.000

Eur

 

 

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

 

Company's starting of activities dates back to 1985.

The eonomic-financial analysis is based on the latest 3 b/s.

Under the financial profile unstable results are noted. with a loss in the last financial year.

The operating result in 2014 was positive (6,56%) and reflects the field's average.

The operating result is positive and amounts to Eur. 62.825 , on more or less the same values as in the year before.

The gross operating margin of the latest financial year is of Eur. 76.817 on the same levels as the previous financial year.

The analysis shows a fair financial position as the indebtedness volume is acceptable (2,56) with an improving trend as on the decrease.

Subject can manage an equity capital funds for an amount of Eur. 126.951 , unchanged if compared to 2013.

In the year 2014 total debts amounted to Eur. 805.678 with no important change.

Current liquid assets is positive.

Trade credits average terms are slow, on average 152,37 days. besides being higher than the sector's average.

As far as the cash flow is concerned during the latest financial year it amounted to Eur. 10.885

Labour cost amounts to Eur. 51.304, with a 10,92% incidence on production costs. and a 9,77% incidence on sales volumes.

The financial management is marked by a high incidence of financial charges in relation to sales revenues (-11,2%).

 

 

Financial Data

 

Complete balance-sheet for the year

al 31/12/2014

(in Eur

x 1)

 

Item Type

Value

Sales

524.928

Profit (Loss) for the period

-3.107

 

Complete balance-sheet for the year

al 31/12/2013

(in Eur

x 1)

 

Item Type

Value

Sales

495.640

Profit (Loss) for the period

4.840

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

411.010

Profit (Loss) for the period

5.053



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.

. . Goodwill

. . Assets in formation and advance paymen.

. . Other intangible fixed assets

. Total Intangible Fixed Assets

114.828

114.601

106.958

. TANGIBLE FIXED ASSETS

. . Real estate

. . Plant and machinery

. . Industrial and commercial equipment

. . Other assets

. . Assets under construction and advances

. Total Tangible fixed assets

439.731

451.031

460.268

. FINANCIAL FIXED ASSETS

. . Equity investments

. . . Equity invest. in subsidiary companies

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

. . Financial receivables

130

6.530

1.930

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivab due from subsidiaries

. . . . Within 12 months

. . . . Beyond 12 months

. . . 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

. . . . Within 12 months

. . . . Beyond 12 months

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

130

6.530

1.930

Total fixed assets

554.689

572.162

569.156

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

136.000

. . Work in progress and semimanufactured

. . Work in progress on order

. . Finished goods

175.600

. . Advance payments

. Total Inventories

136.000

175.600

154.493

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

226.735

244.346

201.008

. . Beyond 12 months

24.886

25.875

. . Trade receivables

222.173

236.520

. . . . Within 12 months

222.173

236.520

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Fiscal Receivables

162

4.626

. . . . Within 12 months

162

4.626

. . . . Beyond 12 months

. . Receivables for anticipated taxes

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from third parties

4.400

3.200

. . . . Within 12 months

4.400

3.200

. . . . Beyond 12 months

. Total Credits not held as fixed assets

251.621

270.221

201.008

. 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

. Total Financial Assets

. LIQUID FUNDS

. . Bank and post office deposits

14.667

14.667

. . Checks

. . Banknotes and coins

1.107

20.871

. Total Liquid funds

15.774

35.538

20.644

Total current assets

403.395

481.359

376.145

ADJUSTMENT ACCOUNTS

. Discount on loans

. Other adjustment accounts

Total adjustments accounts

TOTAL ASSETS

958.084

1.053.521

945.301

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

25.823

25.823

25.823

. Additional paid-in capital

. Revaluation reserves

63.919

63.919

63.919

. Legal reserve

495

253

. Reserve for Own shares

. Statute reserves

. Other reserves

39.821

35.218

30.419

. Accumulated Profits (Losses)

. Profit( loss) of the year

-3.107

4.840

5.053

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

126.951

130.053

125.214

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

. . Taxation fund, also differed

. . Other funds

Total Reserves for Risks and Charges

Employee termination indemnities

25.455

22.315

19.192

ACCOUNTS PAYABLE

. . . . Within 12 months

365.508

445.016

370.625

. . . . Beyond 12 months

440.170

456.137

430.270

. . 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

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to other providers of finance

. . . . Within 12 months

. . . . Beyond 12 months

. . Advances from customers

. . . . Within 12 months

. . . . Beyond 12 months

. . Trade payables

. . . . Within 12 months

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to the tax authorities

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to social security and welfare inst.

. . . . Within 12 months

. . . . Beyond 12 months

. . Other payables

. . . . Within 12 months

. . . . Beyond 12 months

Total accounts payable

805.678

901.153

800.895

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

Total adjustment accounts

TOTAL LIABILITIES

958.084

1.053.521

945.301

 

 

 

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

524.928

495.640

411.010

. Changes in work in progress

. Changes in semi-manufact. products

. Capitalization of internal work

. Other income and revenues

7.713

1.626

606

. . Contributions for operating expenses

. . Different income and revenues

7.713

1.626

606

Total value of production

532.641

497.266

411.616

PRODUCTION COSTS

. Raw material,other materials and consum.

282.694

269.932

203.487

. Services received

. Leases and rentals

65.142

65.380

49.391

. Payroll and related costs

51.304

68.203

45.781

. . Wages and salaries

41.139

37.207

35.922

. . Social security contributions

6.996

7.873

6.840

. . Employee termination indemnities

3.169

23.123

3.019

. . Pension and similar

. . Other costs

. Amortization and depreciation

13.992

13.286

12.286

. . Amortization of intangible fixed assets

3.805

3.134

1.334

. . Amortization of tangible fixed assets

10.187

10.152

10.952

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

. Changes in raw materials

39.600

-21.107

16.127

. Provisions to risk reserves

. Other provisions

83

. Other operating costs

17.084

23.070

9.438

Total production costs

469.816

418.764

336.593

Diff. between value and cost of product.

62.825

78.502

75.023

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

2

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

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

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

2

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

2

. Interest and other financial expense

-58.768

-61.922

-60.911

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

58.768

61.922

60.911

Total financial income and expense

-58.768

-61.922

-60.909

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

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

. . Of securities incl.among current assets

. Devaluation

. . Of equity investments

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

2

. . Gains on disposals

. . Other extraordinary income

2

. Extraordinary expense

-1

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-1

Total extraordinary income and expense

-1

2

Results before income taxes

4.057

16.579

14.116

. Taxes on current income

7.164

11.739

9.063

. . current taxes

7.164

11.739

9.063

. . differed taxes(anticip.)

. Net income for the period

-3.107

4.840

5.053

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

-3.107

4.840

5.053

 

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

0,58

0,54

0,60

0,19

Elasticity Ratio

Units

0,42

0,46

0,40

0,80

Availability of stock

Units

0,14

0,17

0,16

0,30

Total Liquidity Ratio

Units

0,28

0,29

0,23

0,45

Quick Ratio

Units

0,02

0,03

0,02

0,02

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

2,56

2,95

2,80

2,34

Self Financing Ratio

Units

0,13

0,12

0,13

0,23

Capital protection Ratio

Units

0,82

0,76

0,75

0,67

Liabilities consolidation quotient

Units

1,44

1,20

1,21

0,19

Financing

Units

6,35

6,93

6,40

2,93

Permanent Indebtedness Ratio

Units

0,64

0,60

0,61

0,42

M/L term Debts Ratio

Units

0,51

0,48

0,48

0,12

Net Financial Indebtedness Ratio

Units

n.c.

n.c.

n.c.

0,93

CORRELATION

Fixed assets ratio

Units

1,11

1,11

1,01

2,24

Current ratio

Units

1,18

1,15

1,01

1,39

Acid Test Ratio-Liquidity Ratio

Units

0,79

0,73

0,60

0,82

Structure's primary quotient

Units

0,23

0,23

0,22

1,40

Treasury's primary quotient

Units

0,05

0,08

0,06

0,04

Rate of indebtedness ( Leverage )

%

754,69

810,07

754,95

424,51

Current Capital ( net )

Value

62.773

62.218

5.520

394.433

RETURN

Return on Sales

%

2,07

3,66

4,22

2,17

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

%

-2,45

3,72

4,04

0,73

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

%

3,20

12,75

11,27

6,79

Return on Investment ( R.O.I. )

%

6,56

7,45

7,94

3,16

Return/ Sales

%

11,97

15,84

18,25

3,18

Extra Management revenues/charges incid.

%

-4,95

6,17

6,74

10,78

Cash Flow

Value

10.885

18.126

17.339

53.639

Operating Profit

Value

62.825

78.502

75.023

72.080

Gross Operating Margin

Value

76.817

91.788

87.392

161.031

MANAGEMENT

Credits to clients average term

Days

152,37

171,79

n.c.

99,53

Debts to suppliers average term

Days

n.c.

n.c.

n.c.

104,89

Average stock waiting period

Days

93,27

127,54

135,32

87,12

Rate of capital employed return ( Turnover )

Units

0,55

0,47

0,43

1,10

Rate of stock return

Units

3,86

2,82

2,66

4,08

Labour cost incidence

%

9,77

13,76

11,14

13,32

Net financial revenues/ charges incidence

%

-11,20

-12,49

-14,82

-2,33

Labour cost on purchasing expenses

%

10,92

16,29

13,60

13,08

Short-term financing charges

%

7,29

6,87

7,61

4,17

Capital on hand

%

182,52

212,56

229,99

90,78

Sales pro employee

Value

524.928

247.820

411.010

252.126

Labour cost pro employee

Value

51.304

34.101

45.781

32.207

 

 

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

:

3.092.859

Population living in the region

:

5.788.986

Number of families in the region

:

1.966.064

 

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

 

- per food products

:

475

- per non food products

:

1.304

- per energy consume

:

79

 

 

Sector Data

 

The values are calculated on a base of 591 significant companies.

The companies cash their credits on an average of 100 dd.

The average duration of suppliers debts is about 105 dd.

The sector's profitability is on an average of 2,17%.

The labour cost affects the turnover in the measure of 13,32%.

Goods are held in stock in a range of 87 dd.

The difference between the sales volume and the resources used to realize it is about 1,10.

The employees costs represent the 13,08% of the production costs.

 

 

Statistical Detrimental Data

 

Statistcally the trade activity shows periods of crisis.

The area is statistically considered remarkably risky.

In the region 80.616 protested subjects are found; in the province they count to 41.815.

The insolvency index for the region is 1,40, , while for the province it is 1,36.

Total Bankrupt companies in the province : 18.217.

Total Bankrupt companies in the region : 28.514.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.93

UK Pound

1

Rs.102.75

Euro

1

Rs.75.13

 

INFORMATION DETAILS

 

Analysis Done by :

RAS

 

 

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.