MIRA INFORM REPORT

 

 

Report No. :

341631

Report Date :

24.09.2015

 

IDENTIFICATION DETAILS

 

Name :

CARMEL HOLDINGS (I.L) LTD.

 

 

Registered Office :

2 Haetzel Street, New Industrial Zone, Rishon Le-Zion 7570604

 

 

Country :

Israel

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

01.01.1991

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Subject operates as manufacturers, importers, marketers and retailers of furniture, lighting elements, home textile and household goods. Also manufacturers, marketers and exporters carpets, rugs and parquets.

 

 

No. of Employees :

621

 

 

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)

Israel

B1

B1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

Company Name & address

                                                                                                   

CARMEL HOLDINGS (I.L) LTD.

(Also known as: BETILI)

Telephone     972 3 908 19 00

Fax               972 3 936 50 05

2 Haetzel Street

New Industrial Zone

Rishon Le-Zion 7570604 Israel

 

 

HISTORY & LEGAL FORMATION

 

Originally established as a private limited company, incorporated as per

No. 51-153506-4 on the 01.01.1991.

Company took over the business activities of HAIM EITANI CARMEL CARPET, established in 1960.

In 1994 subject purchased the assets of CARMEL CARPETS.

Converted into a public limited company and registered as such as per file No. 52-004319-1 on the 19.05.1997. In June 1997 published a prospectus offering shares to the public in the Tel Aviv Stock Exchange (TASE).

On the 22.01.2014 subject's shares were delisted from trade on the Tel Aviv Stock Exchange due to not meeting preservation rules of the stock exchange statute (yet still a public company, as the public still holds shares).

On the 29.06.2015, following the completion of the acquisition of all shares held by the public, converted into a private limited company (keeping same registration No.).

On the 30.06.2015 subject completed the redemption of all bonds.

 

Originally registered under the name BETILI LTD., which changed to the present name on the 01.07.2004.

 

 

SHARE CAPITAL

 

Authorized share capital NIS 100,000,000.00, divided into -

100,000,000 ordinary shares of NIS 1.00 each,

of which 13,103,843 shares amounting to NIS 13,103,843.00 were issued.

 

 

SHAREHOLDERS

 

Subject is fully controlled by Eitani Family, namely Aviv Eitani, Ofer Eitani and Haim Eitani.

Subject was publicly traded, and following the successful tender offer for its shares held by the public (as above) and the purchase of the shares (14.6%) in February 2015 held by NORSTAR HOLDINGS INC. for NIS 7 million (held shares in subject since 2005), Eitani family practically reached full control (we estimate close to 100%, perhaps entirely 100%).

 

 

DIRECTORS

 

1.    Haim Eitani, Chairman,

2.    Ofer Eitani, General Manager,

3.    Aviv Eitani,

4.    Shlomo Perets.

 

 

BUSINESS

 

Known also as BETILI Group, directly and through its subsidiaries, operate as manufacturers, importers, marketers and retailers of furniture, lighting elements, home textile and household goods. Also manufacturers, marketers and exporters carpets, rugs and parquets.

 

Sales of floor coverings carried out via “Carmel Carpets & parquets” chain store of 18 branches (4 operated directly and rest via concessionaires), as well as floor covering departments inside retail chains Home Center (12 points), Betili (9), IDdesign (3) and "Carmel Home Design" store in Sgula Industrial Zone, Petach Tikva.

 

33% of Group's Floor Covering segment sales are export, mainly to the USA and Europe.

 

Import and sales of furniture and allied goods (including floor coverings) are via 50.5% owned E.F. DESIGN LP retail chains: "Betili" (14 stores), "IDdesign" (4 stores), "Rich and Taylor" (2 stores). In addition, also operate "My Home Page" (16 stores and via the Internet, focusing on young audience), and run a store under the name “Hazorea Furniture Center”. Marketing is also via other channels, including to hotels, contractors, workers' unions, etc.

 

Among local suppliers: SHAUL SCHECHTER UPHOLSTERY, NIRLAT.

 

Operating from main offices in rented premises, on an area of 1,200 sq. meters in 2, Haetzel Street, New Industrial Zone, Rishon Le-Zion, and from:

1.    A plant, on an area of 8,500 sq. meters, in Shaked Industrial Zone (or Shahak Industrial Park), owned by the shareholders,

2.    Logistic center in Western Ariel Industrial Zone, Ariel, on total area of 30,000 sq. meters, half owned half rented,

3.    Main “Carmel Carpets” store, on an owned area of 300 sq. meters, in Bnei Brak, owned by the shareholders,

4.    Retail stores countrywide, all rented.

 

Having 621 employees serving subject's Group, of which 247 employees in the floor covering branches, rest in the furniture sector.

 

 

MEANS

 

Consolidated B/S shows (last obtainable):

                                                                                    NIS (thousands)

                                                                         31.12.2014                  31.03.2015

ASSETS

Current assets

     Cash and cash equivalents                                     4,778                       7,478

     Customers                                                           79,307                     73,208

     Other accounts receivable                                       8,955                     16,078

     Stock                                                                   84,071                     83,405

                                                                              177,111                   180,169

 

Non-current assets

     Fixed assets (net)                                                 36,593                     35,463

     Other non-current assets                                       17,306                     17,164

                                                                                53,899                     52,627

                                                                              231,010                   232,796

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

 

LIABILITIES

Current liabilities                                                      135,298                   136,827

Non-current liabilities                                                 23,660                     28,557

Equity                                                                       72,052                    67,412

                                                                              231,010                   232,796

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

 

 

In December 2005, subject completed a NIS 50 million capital raise in a public offering of convertible bonds.

 

During 2007 – 2009 subject experienced financial distress due to the entanglement of its Turkish subsidiary (see more CHARACTER).

 

There are 13 charges for unlimited amounts registered on the company's assets (financial assets, equipment and vehicles), in favor of Bank Leumi Le’Israel Ltd., Bank Hapoalim Ltd., Mercantile Discount Bank Ltd and companies (last charge placed February 2015, prior charge placed 2003).

 

 

REVENUES

 

                                                                            Consolidated Statement of Income

                                                                                             NIS (thousands)

                                                                                      Year ended on the 31.12

                                                                               2012                 2013                   2014

Revenues                                                                 132,260            235,692            326,054

 

Gross profit                                                               47,585              97,100            147,412

 

Operating income                                                         7,335               9,937              11,961

 

Income before income taxes                                         7,762               6,772              10,083

 

Net profit                                                                     3,837               7,808              10,001

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

 

The rise in 2013 and 2014 sales is due to the inclusion of the results of subject, after purchasing 1% in 2013 from its partner (see CHARACTER).

 

CARMEL HOLDINGS (I.L) LTD. consolidated revenues for the first 3 months of 2015 were NIS 88,046,000 (3% increase compared to the parallel period in 2014), making a gross profit of NIS 39,316,000, an operating income of NIS 4,600,000, and a net income of NIS 4,250,000.

 

 

OTHER COMPANIES

 

IKOO DESIGNS LTD., 100%, furniture manufacturing, holds 50.5% of E.F. DESIGN LP (EFD), operates Group's furniture chains stores. Also importers and marketers of furniture, household products, lighting elements, home textile goods, etc. and  E.F. HOME DESIGNS LTD., 50%, management company for the Group's chains.

CAESAREA CARPETS (97) LTD. (known as CARMEL CARPETS), 100%, manufacturers, importers, marketers and exporters of woven and wall-to-wall carpets, concentrates Group's institutional sales activities in the floor covering field to retail chains, owns SHAKED CARPETS LTD., 50%, floor covering importers and marketers, mainly parquets, HIGH SYSTEM OFFICE FURNITURE LTD., 100%, marketing office furniture for the institutional market, and CARMEL SPORT PLATFORMS LTD., 75%, marketers of sport activity platforms.

CARMEL FLOOR DESIGN LTD., in charge of the sales of floor covering to the domestic market.

ZIEGLER INVESTMENTS LTD., 100%, investments and real estate, holds 50% of ZIEGLER VILAR ARIEL WEST PARTNERSHIP, holds real estate in Ariel.

 

Eitani family also owns, among other companies:

HAIM EITANI HOLDINGS LTD.

PACIFLORA HOLDINGS LTD., owned by Ofer Eitani, holds 33.33% of UNITED SEATS LTD., garden furniture manufacturers and marketers.

NATZRANIT HOLDINGS LTD., fully owned by Aviv Eitani, owns 33.33% of EAGLE FORKLIFTS AND LOGISTICS LTD., (additional 33.33% owned by PACIFLORA HOLDINGS), importers and marketers of forklifts. Also have holdings in real estate ventures.

 

 

BANKERS

 

Bank Leumi Le’Israel Ltd., Rishon Le-Zion Business Branch (No. 671),
Rishon Le-Zion, account No. 35000/16.

A check with the Central Banks' database did not reveal anything detrimental on subject’s a/m account.

 

Mercantile Discount Bank Ltd., Main Business Branch (No. 720), Tel Aviv.

 

 

CHARACTER AND REPUTATION

 

Nothing unfavorable learnt.

 

It should be mentioned that during 2007 – 2009 subject went through a financial crisis mainly due to the Turkish subsidiary GAYA affair. In May 2006 subject acquired 50.1% of the veteran and large carpet plant ATLAS in Turkey and formed GAYA INTERNATIONAL. Subject signed the deal with the Turkish family Cetinkaya, owners of ATLAS that will market the new plant products. During 2007 the venture encountered heavy financial difficulties, due to market conditions and an internal fraud (reached accumulated deficit of over NIS 20 million, and irregularities committed by the Turkish senior managers in volume of NIS 8.5 million). GAYA shut down its offices and manufacturing lines by November 2007, and dismissed all workers. In April 2009 the Court in Turkey declared as GAYA insolvent and currently GAYA is under receivership.

In the financial statements for the 2nd & 3rd quarters of 2008 subject had a “going concern” warning in its accountants financial statements, due to the affair.

Following the financial distress subject announced it had no available means to pay its bonds holders. In December 2008 subject reached a settlement agreement with its bonds holders, to redeem the debts paying a discount of just more than a half of the actual value (some NIS 56 million), converting some of the bonds into shares and postponement of payments.

 

According to the arrangement, controlling shareholders fueled NIS 8 million (Eitani family and NORSTAR) and subject was given NIS 5 million bank loan. The settlement was approved by Court on 12.03.2009 and came into force. In practice, the settlement allowed subject to continue normal operation.

Since the bonds holders settlement agreement in March 2009 condition improved significantly.

In April 2009 subject made a partial bonds redemption of NIS 14 million and further redemption on 31.12.2009. Subject also made self purchase of bonds.

 

Due to not meeting the Stock Exchange tradability rules, in February 2009 subject’s shares moved to be traded on the low-tradability list and in February 2010 moved to the preservation list. In January 2011 shares were re-transferred to the main list (yet in the low-tradability list), and in January 2012 shares were re-transferred to the preservation list. On the 22.01.2014 subject's shares were delisted from trade due to not meeting preservation rules of the stock exchange statute.

On the 14.01.2015 the Tel Aviv District Court approved an arrangement in which subject will acquire all shares held by the public, and on the 29.06.2015 the acquisition of shares from the public was completed, subject ceasing to be a public company.

 

Subject is a leading company in their fields. Both “Betili” and “Carmel Carpets” chains are leading and well-familiar brands in their fields. CARMEL HOLDINGS estimates its market in the floor covering branch share at 20%."Carmel Carpets" logo is the most recognized carpets brand in the local market.

Subject estimates its market share of the home furniture sector at circa 7%. The whole market comprises of 15 large chain stores and hundreds of retail stores.

 

As part of a restructure in the subject’s Group, on the 01.01.2011 CARMEL FLOOR DESIGN assumed all of the sales of floor covering to the domestic market, from subject and CAESAREA CARPETS (97) LTD. (which is in charge of the Group's floor covering sales for the institutional market).

 

In 2001 CARMEL CARPETS acquired SHOMRON CARPETS, for a sum of

US$ 800,000 after SHOMRON CARPETS stumbled over financial difficulties.

 

In 2003 Eitani family, founders of "Betili" chain, joined forces with Eliezer Fishman Group, founders of "IDesign" Chain, establishing a new partnership – E.F. DESIGN, equally owned, becoming jointly the largest furniture chain in Israel.

 

In October 2006, CARMEL CARPETS, opened 12 points of sale ("store within store") in FISHMAN Group's HOME CENTER branches, local largest DIY chain spread countrywide, replacing a previous franchise.

 

Subject acquired in 2006 a plot of 30,000 sq. meters in Ariel Western Industrial Zone, to where it planned to shift all Group's logistics operations, including subject's. In January 2011 subject signed agreement to sell 50% of the land to a 3rd party, and agreed to cooperate in erecting the logistic center.

 

In December 2008, it was reported that subject and subsidiary CARMEL, received the exclusivity for German parquet manufacturer EGGER for marketing it in Israel. Subject is also investing in penetration the local wallpaper niche.

 

In February 2009, BETILI Group opened 3 new retail stores as part of a new furniture chain targeted at the young audience and “low budget”, called “My Home Page”. Initial investment was NIS 1 million.

 

In May 2009 it was reported that CARMEL CARPETS entered the artificial grass niche with a new retail store in Ilanot Junction, with an investment of NIS 500,000. The artificial grass market is estimated at NIS 10 million per year.

 

In February 2012 it was reported that CARMEL CARPETS closed export orders in value of NIS 40 million in the Domotex Exhibition in Germany.

 

In December 2012 it was reported that subject received the exclusive representation of ASHLEY, a USA bed mattress manufacturer, and enter this field, via sales under its 'Rich & Taylor' brand.

The local mattresses and youth couches market is valued at NIS 0.5 billion per annum and is characterized by fierce competition. Some 50% of the mattresses are branded.

 

During 2013 3rdQ, CARMEL HOLDINGS acquired an additional 1% of E.F. DESIGNS L.P, which operates Group's furniture chains stores, from FISHMAN Group (till then equally held the partnership), reaching a 50.5% holding. As a result, E.F. DESIGN's financial data is included in subject's consolidated data.

 

In February 2014 subject reported it meets the qualification of 'small corporation' status according to the Securities regulations, giving subject relieves in its quarterly financial statements (concise executive declarations, consolidation of companies from 40% and up, and other certain exemptions). Subject will implement these relieves as of 2013 annual report.

 

The local floor covers market (carpets, rugs, wall-to-wall carpets, parquets floor) is estimated well over at US$ 100 million per annum.

 

Based on media reports, turnover of the local furniture and allied accessories was valued in 2012 at NIS 9 billion.

In another later market survey, the estimated revenues of the furniture branch in 2013 reached NIS 6.6 billion, 3% rise from 2012 (it is possible that the recent survey did not include allied accessories, hence the gap in data). Revenues were divided to NIS 1.6 billion of furniture from import and NIS 5 billion is from local manufacturing. Main countries from which import is made are China and Italy.

In Israel there are some 2,300 furniture retail stores. According to a survey in 2011, customers prefer mostly carpenters and small shops (65%), and large retail chains (35%, over 8% of which by DIY chain IKEA).

 

The local furniture branch is considered to be in relatively high risk branch.

The Wood & Furniture Manufacturing and Wholesale branches suffer from relatively poor payment schedule and delays.

 

Import of Wood and its Products raw materials in 2014 summed up to NIS 2,160 million, representing 1% increase from 2013 (2% rise in $ terms) and continuing the positive trend from 2013, when import climbed 8.8% from 2012 (was higher in terms), according to the Central Bureau of Statistics (CBS). That is after in 2012 import level remained stagnant from 2011, reflecting the weakness of the local and international markets had its impact on the local wood industry (furniture, construction and others). The upward trend in import continued into the first 5 months of 2015 with 2.5% rise, compared to the parallel period in 2014.

 

Export of furniture (excl. plastic furniture) summed up to US$ 18 million.

 

According to CBS data, investments by the Wood & Furniture manufacturing industries in imported machinery & equipment in 2014 reached NIS 169.6 million, which represents 24.5% increase from 2013 (in 2013 a 10% increase was noted, after 22.4% decrease in 2012).

 

According to Central Bureau of Statistics (CBS), import of consumer goods in 2014 marked 8% increase (in NIS terms), compared to 2.2% increase in 2013, and by 2% in 2012. A breakdown shows a 9.8% rise in 2014 in durable goods, while import in non-durable goods rose by 6.8%.

In the first 7 months of 2015 import of consumer goods rose by 6% compared to the parallel period in 2014 (rose 6% in durable goods, rose 5.6% in non-durable goods).

 

Import of Furniture and Electrical Equipment totaled NIS 10,946 million in 2014, marking a modest 1.2% increase (in NIS terms, rose by 2.2% in $ terms), though better than the 3.6% decrease in 2013 from 2012. In the first 7 months of 2015 import rate showed a 12% increase compared to the parallel period in 2014.

According to the Tax Authority data, in 2014 there was generally a decrease in the import of domestic electrical appliances (after mixed trend in 2013).

 

From the CBS National Accounts for 2014 on private consumption expenditure, it turns that the current local households' expenditure (in fixed prices) grew by 4% from 2013, after rising by 3.3% in 2013 and by 3.1% in 2012. Per-capita expenditure in 2014 rose by 2% (after rise of 1.4% in 2013 and 1.2% in 2012).

Consumption expenditure by households on durable goods rose by 12.3% from 2013 (after 3.8% rise in 2013). A breakdown shows that expenditure on furniture and jewelry rose by 7.3% (3.5% in 2013), whereas in electric appliances and other equipment the increase was lower – by 4.2% (though fell 0.6% in 2013).

Per-capita expenditure on durable goods in 2014 showed 10.2% (1.9% in 2013), in which purchase of electrical appliances (refrigerators, air-conditioners, washing machines, etc.) rose by 2.3%, and furniture & jewelry purchase rose by 5.3% per capita.

 

 

SUMMARY

 

Good for trade engagements.

Maximum unsecured credit recommended US$ 500,000.

 

Note: Since February 2013 Israel Post has started using a new area code method of 7 digits (the old method of 5 digits is no longer valid).

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.65.97

UK Pound

1

Rs.101.19

Euro

1

Rs.73.37

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

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.