MIRA INFORM REPORT

 

 

Report No. :

341646

Report Date :

22.09.2015

 

IDENTIFICATION DETAILS

 

Name :

PHILIPS ELECTRONICS SINGAPORE PTE LTD

 

 

Formerly Known As :

PHILIPS CONSUMER COMMUNICATIONS ASIA PACIFIC PTE LTD

 

 

Registered Office :

620 A, Lorong 1, Toa Payoh, 319762

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

28.08.1997

 

 

Com. Reg. No.:

199705989-C

 

 

Legal Form :

Private Limited

 

 

Line of Business :

The Subject is engaged in trading of audio and video combination equipment.

 

 

No. of Employees :

2,824 [2015]

 

 

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 :

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.

:

199705989-C

COMPANY NAME

:

PHILIPS ELECTRONICS SINGAPORE PTE LTD

FORMER NAME

:

PHILIPS CONSUMER COMMUNICATIONS ASIA PACIFIC PTE LTD (29/07/1999)

INCORPORATION DATE

:

28/08/1997

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

620A, LORONG 1, TOA PAYOH, 319762, SINGAPORE.

BUSINESS ADDRESS

:

620A, LORONG 1, TOA PAYOH, TP4 BUILDING, LEVEL 1, 319762, SINGAPORE.

TEL.NO.

:

65-68823000

FAX.NO.

:

65-62541691

WEB SITE

:

WWW.PHILIPS.COM.SG

CONTACT PERSON

:

DEBAJYOTI DASGUPTA ( DIRECTOR )

PRINCIPAL ACTIVITY

:

TRADING OF AUDIO AND VIDEO COMBINATION EQUIPMENT

ISSUED AND PAID UP CAPITAL

:

100,000,000.00 ORDINARY SHARE, OF A VALUE OF SGD 100,000,000.00
155,000,000.00 PREFERENCE SHARE, OF A VALUE OF USD 155,000,000.00

SALES

:

SGD 1,006,230,000 [2014]

NET WORTH

:

SGD 382,430,000 [2014]

STAFF STRENGTH

:

2,824 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

FAIR

PAYMENT

:

NO COMPLAINTS

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

AVERAGE 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) trading of audio and video combination equipment.

The immediate holding company of the Subject is NATIONAL TRUST COMPANY, a company incorporated in CANADA.

 

Share Capital History

Date

Issue & Paid Up Capital

18/09/2015

SGD 100,000,000.00 & USD 155,000,000.00

 

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

 

Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

NATIONAL TRUST COMPANY
[ORDINARY: SGD 100,000,000 & PREFERENCE: USD 155,000,000]

320, BAY STREET, TORONTO, ONTARIO, M5H 4A6, 11TH FLOOR, CANADA.

S51UF0002

255,000,000.00

100.00

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

------

255,000,000.00

100.00

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

=====

+ Also Director

 

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


Local No

Country

Company

Status

(%)

As At

INDONESIA

P.T. PHILIPS INDUSTRIES BATAM

-

99.99

21/09/2015

 

 

DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

MARC LARSEN

Address

:

136A, WATTEN ESTATE ROAD, CASA PERLA, 287617, SINGAPORE.

IC / PP No

:

G5156723X

Nationality

:

DUTCH

Date of Appointment

:

22/07/2014

 

DIRECTOR 2

 

Name Of Subject

:

MR. YEO LAY LAY

Address

:

36, JALAN RUMAH TINGGI, 21-447, 150036, SINGAPORE.

IC / PP No

:

S6907632G

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/03/2012

 

DIRECTOR 3

 

Name Of Subject

:

MR. DEBAJYOTI DASGUPTA

Address

:

370F ALEXANDRA ROAD, 17-01, THE ANCHORAGE, 159959, SINGAPORE.

IC / PP No

:

G5431410N

Nationality

:

INDIAN

Date of Appointment

:

16/06/2015

 

DIRECTOR 4

 

Name Of Subject

:

FABIAN WONG SWEE YIN

Address

:

397A RIVER VALLEY ROAD, 248292, SINGAPORE.

IC / PP No

:

S1455054B

Nationality

:

SINGAPOREAN

Date of Appointment

:

20/07/2015

 

 

MANAGEMENT

 

 

1)

Name of Subject

:

DEBAJYOTI DASGUPTA

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

KPMG LLP

Auditor' Address

:

N/A

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

ISREAL LOUIS ISMAIL

IC / PP No

:

S7120110D

Address

:

122, SERANGOON GARDEN WAY, SERANGOON GARDEN ESTATE, 556024, SINGAPORE.

 

 

BANKING

 

No Banker found in our databank.

ENCUMBRANCE (S)

 

No encumbrance was found in our databank at the time of investigation.

 

 

LITIGATION CHECK AGAINST SUBJECT

 

* A check has been conducted in our databank 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

[

X

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

EUROPE

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

Type of Customer

:

ELECTRICAL & ELECTRONIC INDUSTRIES

 

 

OPERATIONS

 

Goods Traded

:

VISUAL/AUDIO,CONSUMER ELECTRONICS,COMMUNICATIONS AND MEDICAL EQUIPMENT

Product Brand Name

:

PHILLIP

Ownership of premises

:

OWNED

 

Total Number of Employees:

 

YEAR

2015

2014

2013

2011

2010

GROUP

N/A

N/A

N/A

N/A

N/A

COMPANY

2,824

2824

2824

2,500

2,466

 

Branch

:

NO

Other Information:


The Subject is principally engaged in the (as a / as an) trading of audio and video combination equipment.

The Subject's activities are those relating to marketing of audio, video, electronic and medical equipment, lighting fixtures and solutions, and providing support services to its related corporations.

The Subject's products includes TV, entertainment products, PCs, phones, personal care, household products, kitchen appliances, and accessories.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

6568823000

Current Telephone Number

:

65-68823000

Match

:

YES

Address Provided by Client

:

620A LORONG 1 TOA PAYOH, TP4 BUILDING LEVEL 1,319762,,.

Current Address

:

620A, LORONG 1, TOA PAYOH, TP4 BUILDING, LEVEL 1, 319762, SINGAPORE.

Match

:

NO

 

Other Investigations


We contacted one of the staff from the Subject and she provided some information on the Subject.

The address provided is incomplete.

The Subject refused to disclose its bankers.



FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Erratic

[

2010 - 2014

]

Profit/(Loss) Before Tax

:

Decreased

[

2010 - 2014

]

Return on Shareholder Funds

:

Unfavourable

[

6.14%

]

Return on Net Assets

:

Unfavourable

[

(0.28%)

]

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

Working Capital Control

Stock Ratio

:

Favourable

[

45 Days

]

Debtor Ratio

:

Favourable

[

37 Days

]

Creditors Ratio

:

Favourable

[

44 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The favourable debtors' days could be due to the good credit control measures implemented by the Subject. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

Liquidity

Liquid Ratio

:

Favourable

[

1.49 Times

]

Current Ratio

:

Unfavourable

[

1.78 Times

]

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Unfavourable

[

(1.15 Times)

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

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

Overall Assessment :

The Subject's losses increased but its turnover showed a  fluctuating trend. This indicate the Subject was slowly losing its market share due to its competitors. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay 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 : FAIR

 

 

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 :

TRADING

The wholesale and retail trade sectors have expanded by 2.0% in the third quarter of 2014, extending the 1.8 per cent growth in the previous quarter. In 2013, the wholesale and retail sector expanded by 5.0%, after declining by 1.4% the year before. Growth of the sector was driven by the wholesale trade segment.

The domestic wholesale trade index has increased by 3.2% in the fourth quarter of 2013, moderating from the 6.6% growth in the previous quarter. The slower growth was due to a decline in the sales of furniture and household equipment (-12%) and petroleum and petroleum products (-0.6%). For the full year, the domestic wholesale trade index grew by 5.2% reversing the 2.2% decline in 2012. On the other hand, the foreign wholesale trade index has increased by a slower pace of 5.6% in the fourth quarter, compared to the 7.7% expansion in the preceding quarter. The slowdown was due to a fall in the sales of telecommunication equipment and computer (-3.8%) and petroleum and petroleum products (-2.5%). For the full year, the growth of the foreign wholesale trade index moderated slightly to 8.6% from 9.1% in the previous year.

In the fourth quarter of 2013, retail sales volume fell by 6.2%, extending the 5.6% decline in the previous quarter. Excluding motor vehicles, retail sales volume increased by 0.4%, a slower pace of expansion as compared to the 1.6% gain in the preceding quarter. The sales volume of motor vehicles fell by 33% in the fourth quarter of 2013, extending the 32% decline in the previous quarter. Meanwhile, the sales of several discretionary items also fell in the fourth quarter of 2013. For instance, the sales of telecommunications apparatus and computers fell by 12%, while the sales of furniture and household equipment declined by 5.4%.

For the full year, retail sales volume contracted by 4.3%, a reversal from the 1.3% expansion in 2012. Excluding motor vehicle sales, the retail sales volume grew by 1.1% in 2013, slower than the 1.7% increase in 2012. Watches and jewellery recorded the largest increase (11%) in sales in 2013, followed by optical goods and book (3%) and medical goods and toiletries (3%). By contrast, the sales of telecommunications apparatus and computer (-7.3%), furniture and household equipment (-4.2%) and petrol service stations (-1.4) declined in 2013.

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

 

Incorporated in 1997, the Subject is a Private Limited company, focusing on trading of audio and video combination equipment. With its long establishment in the market, the Subject has received strong support from its stable customers base. Its business position in the market is quite stable and it is expected to enjoy better market shares over its rivals. The Subject is a large entity with strong capital position of SGD 100,000,000 & USD 155,000,000 We are confident with the Subject's business and its future growth prospect. Having strong support from its holding company has enabled the Subject to remain competitive despite the challenging business environment.

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 large entity, the Subject has a steady workforce of 2,824 personnel to support its business operations. Its future prospects seem to be fairly good as its business operations are running relatively stable. 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 is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term 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 382,430,000, 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 Subject's payment habit is average. With its adequate working capital, the Subject should be able to pay its short term debts.


The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry.


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

 

 

 

PROFIT AND LOSS ACCOUNT

 

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

 

Financial Year End

2014-12-31

2013-12-31

2012-12-31

2011-12-31

2010-12-31

Months

12

12

12

12

12

Consolidated Account

Company

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

YES

Financial Type

FULL

FULL

FULL

FULL

FULL

Currency

SGD

SGD

SGD

SGD

SGD

TURNOVER

1,006,230,000

902,014,000

1,449,326,000

1,512,272,000

2,038,509,000

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

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

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

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

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

Total Turnover

1,006,230,000

902,014,000

1,449,326,000

1,512,272,000

2,038,509,000

Costs of Goods Sold

(811,589,000)

(644,214,000)

(1,157,409,000)

(1,204,881,000)

(1,742,288,000)

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

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

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

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

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

Gross Profit

194,641,000

257,800,000

291,917,000

307,391,000

296,221,000

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

(2,011,000)

27,641,000

53,597,000

89,947,000

60,575,000

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

(2,011,000)

27,641,000

53,597,000

89,947,000

60,575,000

Taxation

(2,308,000)

(13,142,000)

7,152,000

(7,607,000)

5,892,000

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

(4,319,000)

14,499,000

60,749,000

82,340,000

66,467,000

Pre-acquisition profit/(loss)

27,813,000

45,133,000

35,077,000

-

(5,336,000)

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

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

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

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

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

PROFIT/(LOSS) BEFORE EXTRAORDINARY ITEMS

23,494,000

59,632,000

95,826,000

82,340,000

61,131,000

Extraordinary items

-

-

-

780,000

-

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

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

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

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

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

PROFIT/(LOSS) ATTRIBUTABLE TO SHAREHOLDERS

23,494,000

59,632,000

95,826,000

83,120,000

61,131,000

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

87,066,000

95,826,000

83,120,000

61,131,000

95,659,000

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

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

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

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

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

As restated

87,066,000

95,826,000

83,120,000

61,131,000

95,659,000

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

110,560,000

155,458,000

178,946,000

144,251,000

156,790,000

TRANSFER TO RESERVES - General

-

27,434,000

-

-

-

DIVIDENDS - Ordinary (paid & proposed)

(59,632,000)

(79,349,000)

(70,194,000)

(61,131,000)

(95,659,000)

DIVIDENDS - Preference

-

(16,477,000)

(12,926,000)

-

-

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

50,928,000

87,066,000

95,826,000

83,120,000

61,131,000

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Bank overdraft

-

-

-

-

16,000

Loan from holding company

936,000

1,073,000

1,480,000

1,555,000

1,371,000

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

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

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

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

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

936,000

1,073,000

1,480,000

1,555,000

1,387,000

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

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

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

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

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

DEPRECIATION (as per notes to P&L)

51,841,000

47,584,000

47,879,000

49,921,000

46,152,000

AMORTIZATION

7,192,000

7,548,000

32,880,000

41,013,000

39,464,000

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

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

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

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

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

59,033,000

55,132,000

80,759,000

90,934,000

85,616,000

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

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

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

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

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

 

 

 

BALANCE SHEET

 

 

 

ASSETS EMPLOYED:

FIXED ASSETS

46,741,000

273,873,000

268,923,000

263,179,000

245,866,000

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

2,316,000

2,316,000

2,316,000

2,316,000

2,601,000

Investments

31,000

31,000

-

-

-

Deferred assets

957,000

2,198,000

5,503,000

6,341,000

14,090,000

Others

1,796,000

16,742,000

9,411,000

778,000

2,616,000

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

5,100,000

21,287,000

17,230,000

9,435,000

19,307,000

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

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

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

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

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

TOTAL LONG TERM ASSETS

51,841,000

295,160,000

286,153,000

272,614,000

265,173,000

Stocks

123,013,000

167,747,000

157,527,000

201,076,000

210,792,000

Trade debtors

102,613,000

84,447,000

93,857,000

95,272,000

100,916,000

Other debtors, deposits & prepayments

13,634,000

18,435,000

15,674,000

11,384,000

12,133,000

Amount due from holding company

116,584,000

79,015,000

62,178,000

60,587,000

50,596,000

Amount due from related companies

81,093,000

116,747,000

147,100,000

183,685,000

207,521,000

Cash & bank balances

6,607,000

3,971,000

13,875,000

3,236,000

11,663,000

Others

316,447,000

868,000

79,991,000

29,883,000

43,231,000

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

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

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

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

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

TOTAL CURRENT ASSETS

759,991,000

471,230,000

570,202,000

585,123,000

636,852,000

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

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

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

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

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

TOTAL ASSET

811,832,000

766,390,000

856,355,000

857,737,000

902,025,000

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

96,878,000

87,849,000

152,265,000

183,760,000

263,646,000

Other creditors & accruals

1,364,000

7,691,000

4,499,000

145,409,000

598,000

Amounts owing to holding company

73,420,000

90,000

1,387,000

-

72,679,000

Amounts owing to related companies

127,981,000

154,680,000

127,770,000

-

137,965,000

Provision for taxation

-

10,261,000

-

-

-

Other liabilities

126,493,000

45,049,000

95,304,000

46,075,000

60,113,000

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

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

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

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

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

TOTAL CURRENT LIABILITIES

426,136,000

305,620,000

381,225,000

375,244,000

535,001,000

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

333,855,000

165,610,000

188,977,000

209,879,000

101,851,000

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

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

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

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

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

TOTAL NET ASSETS

385,696,000

460,770,000

475,130,000

482,493,000

367,024,000

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

307,311,000

307,311,000

307,311,000

307,311,000

222,504,000

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

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

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

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

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

TOTAL SHARE CAPITAL

307,311,000

307,311,000

307,311,000

307,311,000

222,504,000

Exchange equalisation/fluctuation reserve

10,120,000

(6,699,000)

(19,151,000)

-

-

Retained profit/(loss) carried forward

50,928,000

87,066,000

95,826,000

83,120,000

61,131,000

Others

14,071,000

15,769,000

15,719,000

7,284,000

13,516,000

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

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

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

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

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

TOTAL RESERVES

75,119,000

96,136,000

92,394,000

90,404,000

74,647,000

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

382,430,000

403,447,000

399,705,000

397,715,000

297,151,000

Retirement benefits provision

3,266,000

4,229,000

2,081,000

6,808,000

5,753,000

Others

-

53,094,000

73,344,000

77,970,000

64,120,000

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

3,266,000

57,323,000

75,425,000

84,778,000

69,873,000

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

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

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

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

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

385,696,000

460,770,000

475,130,000

482,493,000

367,024,000

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

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

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

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

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

 

 

FINANCIAL RATIO

 

 

TYPES OF FUNDS

Cash

6,607,000

3,971,000

13,875,000

3,236,000

11,663,000

Net Liquid Funds

6,607,000

3,971,000

13,875,000

3,236,000

11,663,000

Net Liquid Assets

210,842,000

(2,137,000)

31,450,000

8,803,000

(108,941,000)

Net Current Assets/(Liabilities)

333,855,000

165,610,000

188,977,000

209,879,000

101,851,000

Net Tangible Assets

385,696,000

460,770,000

475,130,000

482,493,000

367,024,000

Net Monetary Assets

207,576,000

(59,460,000)

(43,975,000)

(75,975,000)

(178,814,000)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

(1,075,000)

28,714,000

55,077,000

91,502,000

61,962,000

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

57,958,000

83,846,000

135,836,000

182,436,000

147,578,000

BALANCE SHEET ITEMS

Total Borrowings

0

0

0

0

0

Total Liabilities

429,402,000

362,943,000

456,650,000

460,022,000

604,874,000

Total Assets

811,832,000

766,390,000

856,355,000

857,737,000

902,025,000

Net Assets

385,696,000

460,770,000

475,130,000

482,493,000

367,024,000

Net Assets Backing

382,430,000

403,447,000

399,705,000

397,715,000

297,151,000

Shareholders' Funds

382,430,000

403,447,000

399,705,000

397,715,000

297,151,000

Total Share Capital

307,311,000

307,311,000

307,311,000

307,311,000

222,504,000

Total Reserves

75,119,000

96,136,000

92,394,000

90,404,000

74,647,000

LIQUIDITY (Times)

Cash Ratio

0.02

0.01

0.04

0.01

0.02

Liquid Ratio

1.49

0.99

1.08

1.02

0.80

Current Ratio

1.78

1.54

1.50

1.56

1.19

WORKING CAPITAL CONTROL (Days)

Stock Ratio

45

68

40

49

38

Debtors Ratio

37

34

24

23

18

Creditors Ratio

44

50

48

56

55

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

0

0

0

Liabilities Ratio

1.12

0.90

1.14

1.16

2.04

Times Interest Earned Ratio

(1.15)

26.76

37.21

58.84

44.67

Assets Backing Ratio

1.26

1.50

1.55

1.57

1.65

PERFORMANCE RATIO (%)

Operating Profit Margin

(0.20)

3.06

3.70

5.95

2.97

Net Profit Margin

2.33

6.61

6.61

5.44

3.00

Return On Net Assets

(0.28)

6.23

11.59

18.96

16.88

Return On Capital Employed

(0.28)

6.23

11.59

18.96

16.88

Return On Shareholders' Funds/Equity

6.14

14.78

23.97

20.70

20.57

Dividend Pay Out Ratio (Times)

2.54

1.33

0.73

0.74

1.56

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

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.