MIRA INFORM REPORT

 

 

Report No. :

341374

Report Date :

22.09.2015

 

IDENTIFICATION DETAILS

 

Name :

DORF KETAL CHEMICALS PTE. LTD.

 

 

Registered Office :

25, International Business Park, 04-56, German Centre, 609916

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

18.02.2008

 

 

Com. Reg. No.:

200803264-E

 

 

Legal Form :

Private Limited

 

 

Line of Business :

The Subject is engaged in the activities of head and regional head offices, trading of chemicals.

 

 

No. of Employees :

8 [2015]

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

NOTES:

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

 

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. Unemployment is very low. The economy depends heavily on exports, particularly of consumer electronics, information technology products, medical and optical devices, pharmaceuticals, and on its vibrant transportation, business, and financial services sectors. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but has continued to grow since 2010 on the strength of renewed exports. Growth in 2014 was slower at 2.9%, largely a result of soft demand for exports amid a sluggish global economy and weak growth in Singapore’s manufacturing sector. The government is attempting to restructure Singapore’s economy by weaning its dependence on foreign labor, addressing weak productivity, and increasing Singaporean wages. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to strengthen its position as Southeast Asia's leading financial and high-tech hub. Singapore is a member of the 12-nation Trans-Pacific Partnership free trade negotiations, the Regional Comprehensive Economic Partnership negotiations with the nine other ASEAN members plus Australia, China, India, Japan, South Korea and New Zealand, and in 2015, Singapore will form, with the other ASEAN members, the ASEAN Economic Community.

 

Source : CIA

 

 

EXECUTIVE SUMMARY

 

REGISTRATION NO.

:

200803264-E

COMPANY NAME

:

DORF KETAL CHEMICALS PTE. LTD.

FORMER NAME

:

N/A

INCORPORATION DATE

:

18/02/2008

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

25, INTERNATIONAL BUSINESS PARK, 04-56, GERMAN CENTRE, 609916, SINGAPORE.

BUSINESS ADDRESS

:

25, INTERNATIONAL BUSINESS PARK, 04-56, GERMAN CENTRE,, 609916, SINGAPORE.

TEL.NO.

:

65-65628255

FAX.NO.

:

N/A

CONTACT PERSON

:

MENON SUDHIR ANIPARAMBIL ( DIRECTOR )

PRINCIPAL ACTIVITY

:

ACTIVITIES OF HEAD AND REGIONAL HEAD OFFICES, TRADING OF CHEMICALS

ISSUED AND PAID UP CAPITAL

:

4,028,833.00 ORDINARY SHARE, OF A VALUE OF SGD 4,028,833.00

SALES

:

SGD 17,148,672 [2014]

NET WORTH

:

SGD 1,361,029 [2014]

STAFF STRENGTH

:

8 [2015]

 

 

 

BANKER (S)

 

CITIBANK N.A.

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

SLOW BUT CORRECT

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

MODERATE

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

MARGINAL GROWTH

 

 

HISTORY / BACKGROUND

 

The Subject is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the Subject is insolvent. The Subject is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

The Subject is principally engaged in the (as a / as an) activities of head and regional head offices, trading of chemicals.

 

Share Capital History

Date

Issue & Paid Up Capital

17/09/2015

SGD 4,028,833.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

MENON SUBODH VIJAYARAGHAVA +

401/402, SWAPNA LOK, MARVE ROAD, MALAD WEST, 400064, MUMBAI, INDIA.

G4542086

570,564.00

14.16

MENON SUDHIR ANIPARAMBIL +

501, SWAPNA LOK, MARVE ROAD, MALAD WEST, 400064, MUMBAI, INDIA.

G2451917

570,564.00

14.16

DORF-KETAL CHEMICALS INDIA PRIVATE LIMITED

1, DORF KETAL TOWER, DMONTE STREET ORLEM, MALAD WEST, 400064, MUMBAI, INDIA.

T08UF1014A

2,887,705.00

71.68

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

------

4,028,833.00

100.00

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

=====

+ Also Director

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

CHOKSI JAY KIRITKUMAR

Address

:

458, CHOA CHU KANG AVENUE 4, 07-205, 680458, SINGAPORE.

IC / PP No

:

S7687686Z

Nationality

:

SINGAPOREAN

Date of Appointment

:

18/02/2008

 

DIRECTOR 2

 

Name Of Subject

:

NG JOO THEN

Address

:

112, CLEMENTI STREET 13, 01-23, 120112, SINGAPORE.

IC / PP No

:

S0002121J

Nationality

:

SINGAPOREAN

Date of Appointment

:

22/06/2012

 

DIRECTOR 3

 

Name Of Subject

:

NAIR SUNIL SHANKARAN

Address

:

370G, ALEXANDRA ROAD, 09-07, THE ANCHORAGE, 159960, SINGAPORE.

IC / PP No

:

G3135982T

Nationality

:

INDIAN

Date of Appointment

:

27/04/2015

 

DIRECTOR 4

 

Name Of Subject

:

MENON SUBODH VIJAYARAGHAVA

Address

:

401/402, SWAPNA LOK, MARVE ROAD, MALAD WEST, 400064, MUMBAI, INDIA.

IC / PP No

:

G4542086

Nationality

:

INDIAN

Date of Appointment

:

18/02/2008

 

DIRECTOR 5

 

Name Of Subject

:

MENON SUDHIR ANIPARAMBIL

Address

:

501, SWAPNA LOK, MARVE ROAD, MALAD WEST, 400064, MUMBAI, INDIA.

IC / PP No

:

G2451917

Nationality

:

INDIAN

Date of Appointment

:

18/02/2008

 

 

MANAGEMENT

 

1)

Name of Subject

:

MENON SUDHIR ANIPARAMBIL

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

RSM CHIO LIM LLP

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

OOI SIEW HUANG

IC / PP No

:

S7377384I

Address

:

730, WOODLANDS CIRCLE, 03-23, 730730, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

CITIBANK N.A.

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201413955

10/12/2014

N/A

CITIBANK N.A.

-

Unsatisfied

 

 

LITIGATION CHECK AGAINST SUBJECT


* A check has been conducted in our databank againt the Subject whether the subject has been involved in any litigation.

No legal action was found in our databank.

No winding up petition was found in our databank.

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

YES

Overseas

:

YES



The Subject refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

X

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

CHEMICALS

 

Total Number of Employees:

YEAR

2015

GROUP

N/A

COMPANY

8

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) activities of head and regional head offices, trading of chemicals.

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

 

 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-65628255

Match

:

N/A

Address Provided by Client

:

25 INTERNATIONAL BUSINESS PARK, #04-56 GERMAN CENTRE, SINGAPORE 609916

Current Address

:

25, INTERNATIONAL BUSINESS PARK, 04-56, GERMAN CENTRE,, 609916, SINGAPORE.

Match

:

YES

 

Other Investigations


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

She refused to disclose the fax number.

 

 

FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

243.14%

]

Profit/(Loss) Before Tax

:

Increased

[

(298.87%)

]

Return on Shareholder Funds

:

Unfavourable

[

(62.49%)

]

Return on Net Assets

:

Unfavourable

[

(62.46%)

]

The increase in turnover could be due to the Subject adopting an aggressive marketing strategy.Higher losses before tax during the year could be due to the higher operating costs incurred. The Subject's unfavourable returns on shareholders' funds indicate the management's inefficiency in utilising its assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

36 Days

]

Debtor Ratio

:

Unfavourable

[

126 Days

]

Creditors Ratio

:

Unfavourable

[

299 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. The unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

Liquidity

Liquid Ratio

:

Acceptable

[

0.92 Times

]

Current Ratio

:

Unfavourable

[

1.08 Times

]

The Subject's liquid ratio was slightly low. This could indicate that the Subject's working capital was slightly deficient. The Subject will have to improve its liquidity position either by obtaining short term financing or increase its paid up capital so that it can meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Unfavourable

[

(2,665.03 Times)

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject incurred losses in the year. It did not generate sufficient income to service its interest.  If the situation does not improve, the Subject may be vulnerable to default in servicing the interest. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

Overall Assessment :

Although the Subject's turnover increased its profits however showed a reverse trend. The losses could be due to the management's failure to maintain its competitiveness in the market. The Subject's liquidity was at an acceptable range. If the Subject is able to obtain further short term financing, it should be able to meet all its short term obligations. The Subject's interest cover was negative, indicating that it did not generate sufficient income to service its interest. If its result does not show impressive improvements or succeed obtaining short term financing or capital injection, it may not be able to service its interest and repay the loans. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

Overall financial condition of the Subject : LIMITED

 

 

 


SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2010

2011

2012

2013

2014

 

Population (Million)

5.08

5.18

5.31

5.40

5.47

Gross Domestic Products ( % )

14.5

4.9

1.3

3.7

(3.5)

Consumer Price Index

2.8

5.2

4.6

2.4

2.4

Total Imports (Million)

423,221.8

459,655.1

474,554.0

466,762.0

463,779.1

Total Exports (Million)

478,840.7

514,741.2

510,329.0

513,391.0

518,922.7

 

Unemployment Rate (%)

2.2

2.1

2.0

1.9

1.9

Tourist Arrival (Million)

11.64

13.17

14.49

15.46

15.01

Hotel Occupancy Rate (%)

85.6

86.5

86.4

86.3

85.5

Cellular Phone Subscriber (Million)

1.43

1.50

1.52

1.97

1.98

 

Registration of New Companies (No.)

29,798

32,317

31,892

37,288

41,589

Registration of New Companies (%)

12.8

8.5

(1.3)

9.8

11.5

Liquidation of Companies (No.)

15,126

19,005

17,218

17,369

18,767

Liquidation of Companies (%)

(32.5)

25.6

9.4

(5.3)

8.0

 

Registration of New Businesses (No.)

23,978

23,494

24,788

22,893

35,773

Registration of New Businesses (%)

(10.78)

2.02

5.51

1.70

56.30

Liquidation of Businesses (No.)

24,211

23,005

22,489

22,598

22,098

Liquidation of Businesses (%)

2.8

(5)

(2.2)

0.5

(2.2)

 

Bankruptcy Orders (No.)

1,537

1,527

1,748

1,992

1,757

Bankruptcy Orders (%)

(25.3)

(0.7)

14.5

14.0

(11.8)

Bankruptcy Discharges (No.)

2,252

1,391

1,881

2,584

3,546

Bankruptcy Discharges (%)

(26.3)

(38.2)

35.2

37.4

37.2

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(10.5)

12.10

(0.5)

-

2.80

 

Manufacturing *

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

96.4

100.0

103.5

103.5

105.0

Textiles

122.1

100.0

104.0

87.1

74.9

Wearing Apparel

123.3

100.0

92.1

77.8

49.5

Leather Products & Footwear

81.8

100.0

98.6

109.8

95.9

Wood & Wood Products

104.0

100.0

95.5

107.4

112.0

Paper & Paper Products

106.1

100.0

97.4

103.2

103.4

Printing & Media

103.5

100.0

93.0

86.1

80.3

Crude Oil Refineries

95.6

100.0

99.4

93.5

85.6

Chemical & Chemical Products

97.6

100.0

100.5

104.1

114.0

Pharmaceutical Products

75.3

100.0

109.7

107.2

115.7

Rubber & Plastic Products

112.3

100.0

96.5

92.9

92.8

Non-metallic Mineral

92.5

100.0

98.2

97.6

82.2

Basic Metals

102.2

100.0

90.6

76.5

98.3

Fabricated Metal Products

103.6

100.0

104.3

105.1

105.1

Machinery & Equipment

78.5

100.0

112.9

114.5

124.0

Electrical Machinery

124.1

100.0

99.3

108.5

121.3

Electronic Components

113.6

100.0

90.6

94.3

95.0

Transport Equipment

94.0

100.0

106.3

107.5

103.2

 

Construction

14.20

20.50

28.70

-

22.00

Real Estate

21.3

25.4

31.9

-

145.1

 

Services

Electricity, Gas & Water

4.00

7.00

6.30

-

Transport, Storage & Communication

12.80

7.40

5.30

-

14.20

Finance & Insurance

(0.4)

8.90

0.50

-

6.00

Government Services

9.70

6.90

6.00

-

Education Services

(0.9)

(1.4)

0.30

-

5.98

 

* Based on Index of Industrial Production (2011 = 100)

 

 

INDUSTRY ANALYSIS

 

INDUSTRY :

ECONOMY

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

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

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

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

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

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

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

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 

 

Incorporated in 2008, the Subject is a Private Limited company, focusing on activities of head and regional head offices, trading of chemicals. Having been in business for more than 5 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. Presently, the issued and paid up capital of the Subject stands at SGD 4,028,833. The Subject have a strong support from its shareholder.

Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. Being a small company, the Subject's business operation is supported by 8 employees. Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject.

Despite the higher turnover, the Subject suffered pre-tax losses which reflected a highly competitive business environment. The Subject has generated an unfavourable return on shareholders' funds indicating that the management was inefficient in utilising its funds to generate return. The Subject managed to maintain an adequate liquidity level, indicating that the Subject has the ability to meet its financial obligations. Being a zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at SGD 1,361,029, the Subject should be able to maintain its business in the near terms.


The Subject's supplier are from both the local and overseas countries. This will eliminates the risk of dependency on deliveries from a number of key suppliers and insufficient quantities of its raw materials. Overall the Subject has a good control over its resources.


The poor payment habit may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.


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


In view of the above, we recommend credit be granted to the Subject with close monitoring.

 



PROFIT AND LOSS ACCOUNT

 

 

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

 

Financial Year End

2014-03-31

2013-03-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

SGD

SGD

TURNOVER

17,148,672

4,997,589

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

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

Total Turnover

17,148,672

4,997,589

Costs of Goods Sold

(12,041,034)

(2,798,313)

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

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

Gross Profit

5,107,638

2,199,276

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

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

PROFIT/(LOSS) FROM OPERATIONS

(850,464)

(213,216)

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

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

PROFIT/(LOSS) BEFORE TAXATION

(850,464)

(213,216)

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

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

PROFIT/(LOSS) AFTER TAXATION

(850,464)

(213,216)

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(117,340)

95,876

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

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

As restated

(117,340)

95,876

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

(967,804)

(117,340)

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

(967,804)

(117,340)

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

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

INTEREST EXPENSE (as per notes to P&L)

Others

319

136

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

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

319

136

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

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

DEPRECIATION (as per notes to P&L)

144,183

21,554

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

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

144,183

21,554

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

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

 

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

FIXED ASSETS

301,276

155,026

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

199,125

-

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

199,125

-

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

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

TOTAL LONG TERM ASSETS

500,401

155,026

Stocks

1,685,659

2,053,991

Trade debtors

5,917,566

2,996,642

Other debtors, deposits & prepayments

93,983

46,456

Amount due from holding company

552,498

-

Amount due from subsidiary companies

649,907

2,259

Amount due from related companies

237,044

690,628

Amount due from associated companies

115,772

-

Cash & bank balances

1,942,336

505,091

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

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

TOTAL CURRENT ASSETS

11,194,765

6,295,067

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

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

TOTAL ASSET

11,695,166

6,450,093

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

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

CURRENT LIABILITIES

Trade creditors

9,857,285

5,397,042

Deposits from customers

-

48,948

Amounts owing to subsidiary companies

476,277

-

Amounts owing to related companies

-

475,000

Provision for taxation

575

575

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

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

TOTAL CURRENT LIABILITIES

10,334,137

5,921,565

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

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

NET CURRENT ASSETS/(LIABILITIES)

860,628

373,502

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

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

TOTAL NET ASSETS

1,361,029

528,528

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

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

SHARE CAPITAL

Ordinary share capital

2,328,833

645,868

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

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

TOTAL SHARE CAPITAL

2,328,833

645,868

Retained profit/(loss) carried forward

(967,804)

(117,340)

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

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

TOTAL RESERVES

(967,804)

(117,340)

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

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

SHAREHOLDERS' FUNDS/EQUITY

1,361,029

528,528

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

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

1,361,029

528,528

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

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

 

 

 

FINANCIAL RATIO

 

 

 

TYPES OF FUNDS

Cash

1,942,336

505,091

Net Liquid Funds

1,942,336

505,091

Net Liquid Assets

(825,031)

(1,680,489)

Net Current Assets/(Liabilities)

860,628

373,502

Net Tangible Assets

1,361,029

528,528

Net Monetary Assets

(825,031)

(1,680,489)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

0

0

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

(705,962)

(191,526)

BALANCE SHEET ITEMS

Total Borrowings

0

0

Total Liabilities

10,334,137

5,921,565

Total Assets

11,695,166

6,450,093

Net Assets

1,361,029

528,528

Net Assets Backing

1,361,029

528,528

Shareholders' Funds

1,361,029

528,528

Total Share Capital

2,328,833

645,868

Total Reserves

(967,804)

(117,340)

LIQUIDITY (Times)

Cash Ratio

0.19

0.09

Liquid Ratio

0.92

0.72

Current Ratio

1.08

1.06

WORKING CAPITAL CONTROL (Days)

Stock Ratio

36

150

Debtors Ratio

126

219

Creditors Ratio

299

704

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

Liabilities Ratio

7.59

11.20

Times Interest Earned Ratio

(2,665.03)

(1,566.76)

Assets Backing Ratio

0.58

0.82

PERFORMANCE RATIO (%)

Operating Profit Margin

(4.96)

(4.27)

Net Profit Margin

(4.96)

(4.27)

Return On Net Assets

(62.46)

(40.32)

Return On Capital Employed

(62.46)

(40.32)

Return On Shareholders' Funds/Equity

(62.49)

(40.34)

Dividend Pay Out Ratio (Times)

0

0

NOTES TO ACCOUNTS

Contingent Liabilities

0

0




 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.75

UK Pound

1

Rs.102.17

Euro

1

Rs.74.38

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

VNT

 

               

RATING EXPLANATIONS

 

RATING

STATUS

PROPOSED CREDIT LINE

 

>86

Aaa

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

 

Unlimited

 

71-85

Aa

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

 

Large

 

56-70

A

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

 

Fairly Large

 

41-55

Ba

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

 

Satisfactory

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

 

11-25

Ca

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

 

Limited with full security

 

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

 

--

NB

New Business

--

 

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

 

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

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

 

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

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