MIRA INFORM REPORT

 

 

Report No. :

342176

Report Date :

23.09.2015

 

IDENTIFICATION DETAILS

 

Name :

BARUDAN ASIA PTE LTD

 

 

Registered Office :

140, Paya Lebar Road, 10-13, Az @ Paya Lebar, 409015

 

 

Country :

Singapore

 

 

Financials (as on) :

30.09.2014

 

 

Date of Incorporation :

22.12.1990

 

 

Com. Reg. No.:

199006273-M

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of Industrial Machinery and Equipment.

 

 

No. of Employees :

5 [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 :

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.

:

199006273-M

COMPANY NAME

:

BARUDAN ASIA PTE LTD

FORMER NAME

:

N/A

INCORPORATION DATE

:

22/12/1990

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

140, PAYA LEBAR ROAD, 10-13, AZ @ PAYA LEBAR, 409015, SINGAPORE.

BUSINESS ADDRESS

:

140, PAYA LEBAR ROAD, 10-13, AZ @ PAYA LEBAR, 409015, SINGAPORE.

TEL.NO.

:

65-66349780

FAX.NO.

:

65-66349730

CONTACT PERSON

:

LIM LEE TING STEVEN ( MANAGING DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF INDUSTRIAL MACHINERY AND EQUIPMENT

ISSUED AND PAID UP CAPITAL

:

6,230,000.00 ORDINARY SHARE, OF A VALUE OF SGD 6,230,000.00

SALES

:

JPY 2,685,104,000 [2014]

NET WORTH

:

JPY 515,311,000 [2014]

STAFF STRENGTH

:

5 [2015]

BANKER (S)

:

THE BANK OF TOKYO LTD

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

N/A

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

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) wholesale of industrial machinery and equipment.

 

The immediate holding company of the Subject is BARUDAN CO., LTD, a company incorporated in JAPAN.

 

Share Capital History

Date

Issue & Paid Up Capital

13/08/2015

SGD 6,230,000.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

BARUDAN CO., LTD

20, TSUKAGOSHI JOSUIJI, ICHINOMIYA-CITY, AICHI-PREF, JAPAN.

T08UF0093

6,000,000.00

96.31

MR. STEVEN LIM LEE TING +

13, ST. GEORGE'S ROAD, 20-260, 320013, SINGAPORE.

S1517773Z

100,000.00

1.61

CHOW KIN CHEE

712, UPPER CHANGI ROAD EAST, 02-05, CHANGI GREEN, 486842, SINGAPORE.

S1112531Z

100,000.00

1.61

KASUMI SHIBATA

40, SHINYASHIKI, KADOMA KISOGWA-CHO, ICHINOMIYA-CITY, AICHI-PREF. 494-0002, JAPAN.

TH3840523

30,000.00

0.48

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

------

6,230,000.00

100.00

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

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

SHIN HASEGAWA

Address

:

2-16, KAMIYASHIRO, MEITO-KU, NAGOYA-CITY, AICHI-PREF. 465-0025, JAPAN.

IC / PP No

:

TK6411687

Nationality

:

JAPANESE

Date of Appointment

:

13/12/2010

 

DIRECTOR 2

 

Name Of Subject

:

TETSUJI YAMAUE

Address

:

2-6-1-307, MATSUSAKAE-CHO, MIZUHO-KU NAGOYA CITY, AICHI PREF. 467-0025, JAPAN.

IC / PP No

:

TR2964801

Nationality

:

JAPANESE

Date of Appointment

:

01/01/2014

 

DIRECTOR 3

 

Name Of Subject

:

MR. STEVEN LIM LEE TING

Address

:

13, ST. GEORGE'S ROAD, 20-260, 320013, SINGAPORE.

IC / PP No

:

S1517773Z

Nationality

:

SINGAPOREAN

Date of Appointment

:

01/04/2002


MANAGEMENT

 

 

1)

Name of Subject

:

LIM LEE TING STEVEN

Position

:

MANAGING DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

S M YEO & CO

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

ANG SOR KIOW

IC / PP No

:

S7308535G

Address

:

141, BISHAN STREET 12, 13-504, BISHAN GREEN, 570141, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

THE BANK OF TOKYO LTD

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201101573

08/02/2011

N/A

THE BANK OF TOKYO-MITSUBISHI UFJ, LTD., ICHINOMIYA BRANCH

JPY 1,534,452,369.00

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

:

N/A

Overseas

:

N/A


The Subject refused to disclose any information on its trade suppliers.

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

MULTI-HEAD EMBROIDERY MACHINES AND INDUSTRIAL MACHINERY

 

Total Number of Employees:

YEAR

2015

2014


GROUP

N/A

N/A

COMPANY

5

5

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of industrial machinery and equipment.

The Subject refused to disclose any information on its business operations.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-66349780

Match

:

N/A

Address Provided by Client

:

140 PAYA LEBAR ROAD, #10-13 AZ @ PAYA LEBAR SINGAPORE 409015

Current Address

:

140, PAYA LEBAR ROAD, 10-13, AZ @ PAYA LEBAR, 409015, SINGAPORE.

Match

:

YES

 

Other Investigations


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


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Increased

[

2010 - 2014

]

Profit/(Loss) Before Tax

:

Increased

[

2010 - 2014

]

Return on Shareholder Funds

:

Favourable

[

32.40%

]

Return on Net Assets

:

Favourable

[

32.39%

]

The Subject's turnover increased steadily as the demand for its products / services increased due to the goodwill built up over the years.The Subject's management have been efficient in controlling its operating costs. Generally the Subject was profitable. The favourable return on shareholders' funds and return on net assets indicate that the Subject's management was efficient in utilising the assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

0 Days

]

Debtor Ratio

:

Unfavourable

[

146 Days

]

Creditors Ratio

:

Favourable

[

0 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 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

[

1.01 Times

]

Current Ratio

:

Unfavourable

[

1.01 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

:

Nil

[

0.00 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The Subject's interest cover was nil as it did not pay any interest during the year. 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 :

Generally, the Subject's performance has improved with higher turnover and profit. 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 did not make any interest payment during the year. The Subject was dependent on its shareholders' funds to finance its business needs. 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 : STABLE

 

 

 

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 1990, the Subject is a Private Limited company, focusing on wholesale of industrial machinery and equipment. The Subject has been in business for over two decades. It has built up a strong clientele base and satisfactory reputation will enable the Subject to further enhance its business in the near term. The Subject is expected to enjoy a stable market shares. A paid up capital of SGD 6,230,000 allows the Subject to expand its business more comfortably. With a strong backing from its holding company, the Subject enjoys timely financial assistance should the needs arise.

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 5 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.

We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Based on the higher profitability, the Subject has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. 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 JPY 515,311,000, the Subject should be able to maintain its business in the near terms.

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 promptly.

 



 

 

PROFIT AND LOSS ACCOUNT

 

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

BARUDAN ASIA PTE LTD

 

Financial Year End

2014-09-30

2013-09-30

2012-09-30

2011-09-30

2010-09-30

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

SUMMARY

Currency

JPY

JPY

JPY

JPY

SGD

TURNOVER

2,685,104,000

1,526,310,000

1,482,594,000

1,692,674,000

30,419,371

Other Income

-

-

-

8,508,000

-

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

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

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

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

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

Total Turnover

2,685,104,000

1,526,310,000

1,482,594,000

1,701,182,000

30,419,371

Costs of Goods Sold

(2,495,755,000)

(1,406,892,000)

(1,386,767,000)

(1,718,690,000)

-

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

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

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

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

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

Gross Profit

189,349,000

119,418,000

95,827,000

(17,508,000)

-

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

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

166,569,000

144,404,000

30,788,000

(183,511,000)

(4,376,039)

SHARE OF PROFITS/(LOSSES) OF ASSOCIATED COMPANIES

411,000

(15,388,000)

(18,677,000)

46,674,000

-

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

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

166,980,000

129,016,000

12,111,000

(136,837,000)

(4,376,039)

Taxation

-

-

-

(16,307,000)

(2,205)

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

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

166,980,000

129,016,000

12,111,000

(153,144,000)

(4,378,245)

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

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

(83,831,000)

(212,847,000)

(224,958,000)

(71,814,000)

2,626,669

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

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

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

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

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

As restated

(83,831,000)

(212,847,000)

(224,958,000)

(71,814,000)

2,626,669

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

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

83,149,000

(83,831,000)

(212,847,000)

(224,958,000)

(1,751,576)

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

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

83,149,000

(83,831,000)

(212,847,000)

(224,958,000)

(1,751,576)

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

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

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

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

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

INTEREST EXPENSE (as per notes to P&L)

DEPRECIATION (as per notes to P&L)

3,010,000

617,000

961,000

1,177,000

-

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

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

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

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

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

3,010,000

617,000

961,000

1,177,000

-

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

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

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

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

 

 

 

BALANCE SHEET

 

BARUDAN ASIA PTE LTD

 

ASSETS EMPLOYED:

FIXED ASSETS

8,253,000

1,574,000

250,000

1,139,000

5,989,834

Associated companies

489,454,000

489,043,000

504,431,000

523,108,000

-

Others

3,644,000

2,647,000

1,520,000

899,000

-

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

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

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

493,098,000

491,690,000

505,951,000

524,007,000

-

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

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

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

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

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

TOTAL LONG TERM ASSETS

501,351,000

493,264,000

506,201,000

525,146,000

5,989,834

Stocks

3,421,000

23,140,000

19,009,000

128,258,000

-

Trade debtors

1,073,656,000

975,403,000

1,232,656,000

1,153,025,000

-

Other debtors, deposits & prepayments

12,104,000

1,716,000

914,000

-

-

Short term deposits

20,266,000

18,231,000

16,389,000

-

-

Cash & bank balances

283,491,000

442,891,000

364,275,000

390,280,000

-

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

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

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

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

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

TOTAL CURRENT ASSETS

1,392,938,000

1,461,381,000

1,633,243,000

1,671,563,000

32,491,855

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

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

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

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

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

TOTAL ASSET

1,894,289,000

1,954,645,000

2,139,444,000

2,196,709,000

38,481,689

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

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

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

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

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

CURRENT LIABILITIES

Trade creditors

-

-

-

1,974,146,000

-

Other creditors & accruals

128,891,000

156,950,000

242,103,000

-

-

Amounts owing to holding company

1,249,894,000

1,448,564,000

1,678,353,000

-

-

Provision for taxation

-

-

-

16,307,000

-

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

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

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

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

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

TOTAL CURRENT LIABILITIES

1,378,785,000

1,605,514,000

1,920,456,000

1,990,453,000

33,898,514

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

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

14,153,000

(144,133,000)

(287,213,000)

(318,890,000)

(1,406,659)

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

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

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

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

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

TOTAL NET ASSETS

515,504,000

349,131,000

218,988,000

206,256,000

4,583,175

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

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

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

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

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

SHARE CAPITAL

Ordinary share capital

431,214,000

431,214,000

431,214,000

431,214,000

6,230,000

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

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

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

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

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

TOTAL SHARE CAPITAL

431,214,000

431,214,000

431,214,000

431,214,000

6,230,000

Retained profit/(loss) carried forward

83,149,000

(83,831,000)

(212,847,000)

(224,958,000)

(1,751,576)

Others

948,000

1,451,000

516,000

-

-

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

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

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

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

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

TOTAL RESERVES

84,097,000

(82,380,000)

(212,331,000)

(224,958,000)

(1,751,576)

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

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

515,311,000

348,834,000

218,883,000

206,256,000

4,478,424

Deferred taxation

193,000

297,000

105,000

-

-

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

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

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

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

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

TOTAL LONG TERM LIABILITIES

193,000

297,000

105,000

-

104,751

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

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

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

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

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

515,504,000

349,131,000

218,988,000

206,256,000

4,583,175

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

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

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

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

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

 

 

 

FINANCIAL RATIO

 

BARUDAN ASIA PTE LTD

 

TYPES OF FUNDS

Cash

303,757,000

461,122,000

380,664,000

390,280,000

-

Net Liquid Funds

303,757,000

461,122,000

380,664,000

390,280,000

-

Net Liquid Assets

10,732,000

(167,273,000)

(306,222,000)

(447,148,000)

(1,406,659)

Net Current Assets/(Liabilities)

14,153,000

(144,133,000)

(287,213,000)

(318,890,000)

(1,406,659)

Net Tangible Assets

515,504,000

349,131,000

218,988,000

206,256,000

4,583,175

Net Monetary Assets

10,539,000

(167,570,000)

(306,327,000)

(447,148,000)

(1,511,410)

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

166,980,000

129,016,000

12,111,000

(136,837,000)

-

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

169,990,000

129,633,000

13,072,000

(135,660,000)

-

BALANCE SHEET ITEMS

Total Borrowings

0

0

0

0

-

Total Liabilities

1,378,978,000

1,605,811,000

1,920,561,000

1,990,453,000

34,003,265

Total Assets

1,894,289,000

1,954,645,000

2,139,444,000

2,196,709,000

38,481,689

Net Assets

515,504,000

349,131,000

218,988,000

206,256,000

4,583,175

Net Assets Backing

515,311,000

348,834,000

218,883,000

206,256,000

4,478,424

Shareholders' Funds

515,311,000

348,834,000

218,883,000

206,256,000

4,478,424

Total Share Capital

431,214,000

431,214,000

431,214,000

431,214,000

6,230,000

Total Reserves

84,097,000

(82,380,000)

(212,331,000)

(224,958,000)

(1,751,576)

LIQUIDITY (Times)

Cash Ratio

0.22

0.29

0.20

0.20

-

Liquid Ratio

1.01

0.90

0.84

0.78

-

Current Ratio

1.01

0.91

0.85

0.84

0.96

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

6

5

28

-

Debtors Ratio

146

233

303

249

-

Creditors Ratio

0

0

0

419

-

SOLVENCY RATIOS (Times)

Gearing Ratio

0

0

0

0

-

Liabilities Ratio

2.68

4.60

8.77

9.65

7.59

Times Interest Earned Ratio

0

0

0

0

-

Assets Backing Ratio

1.20

0.81

0.51

0.48

0.74

PERFORMANCE RATIO (%)

Operating Profit Margin

6.22

8.45

0.82

(8.08)

(14.39)

Net Profit Margin

6.22

8.45

0.82

(9.05)

(14.39)

Return On Net Assets

32.39

36.95

5.53

(66.34)

(95.48)

Return On Capital Employed

32.39

36.95

5.53

(66.34)

(95.48)

Return On Shareholders' Funds/Equity

32.40

36.98

5.53

(74.25)

(97.76)

Dividend Pay Out Ratio (Times)

0

0

0

0

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

0

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.63

UK Pound

1

Rs.101.73

Euro

1

Rs.73.26

 

 

 

 

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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.