MIRA INFORM REPORT

 

 

Report No. :

342600

Report Date :

29.09.2015

 

IDENTIFICATION DETAILS

 

Name :

BERG+SCHMIDT ASIA PTE. LTD.

 

 

Formerly Known As :

BERG & SCHMIDT ASIA PTE LTD

 

 

Registered Office :

1, International Business Park, 09-04, Synergy, 609917

 

 

Country :

Singapore

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

14.10.1995

 

 

Com. Reg. No.:

199507317-H

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of Animal Feed.

 

 

No. of Employees :

23 [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.

:

199507317-H

COMPANY NAME

:

BERG+SCHMIDT ASIA PTE. LTD.

FORMER NAME

:

BERG & SCHMIDT ASIA PTE LTD (09/05/2007)

INCORPORATION DATE

:

14/10/1995

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

1, INTERNATIONAL BUSINESS PARK, 09-04, SYNERGY, 609917, SINGAPORE.

BUSINESS ADDRESS

:

NO. 1 INTERNATIONAL BUSINESS PARK THE SYNERGY # 09-04, 609917, SINGAPORE.

TEL.NO.

:

65-67667955

FAX.NO.

:

65-67695066

WEB SITE

:

WWW.BERG-SCHMIDT.COM.SG

CONTACT PERSON

:

BHAWE HARSHAWARDHAN VAMAN ( MANAGING DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF ANIMAL FEED

ISSUED AND PAID UP CAPITAL

:

3,000,000.00 ORDINARY SHARE, OF A VALUE OF USD 3,000,000.00

SALES

:

USD 108,750,040 [2014]

NET WORTH

:

USD 6,242,854 [2014]

STAFF STRENGTH

:

23 [2015]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

LIMITED

PAYMENT

:

GOOD

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 animal feed.

 

Share Capital History

Date

Issue & Paid Up Capital

28/09/2015

USD 3,000,000.00

 

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


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

BHAWE HARSHAWARDHAN VAMAN +

245, ORCHARD BOULEVARD, 23-02, ORCHARD BEL AIR, 248648, SINGAPORE.

S2747397J

300,000.00

10.00

REITH ANDREAS KARL +

AN DER ALSTER, 81, D-20099, HAMBURG, GERMANY.

C1T1JH4MF

300,000.00

10.00

BERG & SCHMIDT INTERNATIONAL GMBH

AN DER ALSTER 81, HAMBURG, 20099, GERMANY.

T06UF2737

2,400,000.00

80.00

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

------

3,000,000.00

100.00

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

=====

+ Also Director

 

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

 

Local No

Country

Company

Status

(%)

As At

1059840T

MALAYSIA

BERG & SCHMIDT NUTRITION SDN. BHD.

-

100.00

31/12/2013



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

TORSTEN WYWIOL

Address

:

BILLTAL 9, WOHLTORE, HAMBURG, 21521, GERMANY.

IC / PP No

:

C1FX3V7FF

Nationality

:

GERMAN

Date of Appointment

:

29/10/2012

 

DIRECTOR 2

 

Name Of Subject

:

DIRK WESTPHAL

Address

:

35, BUKIT BATOK EAST AVENUE 6, 05-21, PARK NATURA, 659765, SINGAPORE.

IC / PP No

:

G3071863T

Nationality

:

GERMAN

Date of Appointment

:

15/06/2014

 

DIRECTOR 3

 

Name Of Subject

:

REITH ANDREAS KARL

Address

:

AN DER ALSTER, 81, D-20099, HAMBURG, GERMANY.

IC / PP No

:

C1T1JH4MF

Nationality

:

GERMAN

Date of Appointment

:

14/10/1995

 

DIRECTOR 4

 

Name Of Subject

:

BHAWE HARSHAWARDHAN VAMAN

Address

:

245, ORCHARD BOULEVARD, 23-02, ORCHARD BEL AIR, 248648, SINGAPORE.

IC / PP No

:

S2747397J

Nationality

:

SINGAPOREAN

Date of Appointment

:

02/12/1996



MANAGEMENT

 

 

1)

Name of Subject

:

BHAWE HARSHAWARDHAN VAMAN

Position

:

MANAGING DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

MGI ALLIANCE SINGAPORE PAC

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

NANCY JULIA ZEHNDER

IC / PP No

:

S0240727B

Address

:

58, DAKOTA CRESCENT, 02-257, 390058, SINGAPORE.

 

 

 

BANKING


No Banker found in our databank.

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201206307

11/06/2012

N/A

CIMB BANK BERHAD

-

Unsatisfied

C201314277

23/10/2013

N/A

DBS BANK LTD.

-

Unsatisfied

C201508064

20/07/2015

N/A

RHB BANK BERHAD

-

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 its suppliers.

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

[

X

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

 

OPERATIONS

 

Goods Traded

:

ANIMAL FEED

 

Total Number of Employees:

YEAR

2015

2012


GROUP

N/A

N/A

COMPANY

23

21

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of animal feed.

The Subject is engaged in the followings:

* Trading in fats, oleochemicals & animal feeds,
* Procurement of european requirements for feeds,
* Technical support, research and development for all levels of the feed industry.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-67667955

Match

:

N/A

Address Provided by Client

:

N/A

Current Address

:

NO. 1 INTERNATIONAL BUSINESS PARK THE SYNERGY # 09-04, 609917, SINGAPORE.

Match

:

N/A

 

Other Investigations


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


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Erratic

[

2012 - 2014

]

Profit/(Loss) Before Tax

:

Decreased

[

2012 - 2014

]

Return on Shareholder Funds

:

Unfavourable

[

5.41%

]

Return on Net Assets

:

Unfavourable

[

7.66%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The dip in profit could be due to the stiff market competition which reduced the Subject's profit margin. 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

[

5 Days

]

Debtor Ratio

:

Favourable

[

35 Days

]

Creditors Ratio

:

Favourable

[

7 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

[

1.26 Times

]

Current Ratio

:

Unfavourable

[

1.38 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

:

Acceptable

[

3.84 Times

]

Gearing Ratio

:

Favourable

[

0.37 Times

]

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. The Subject was lowly geared thus it had a low financial risk. The Subject was mainly financed by its shareholders' funds and internally generated funds. In times of economic slowdown / downturn, the Subject being a lowly geared company, will be able to compete better than those companies which are highly geared in the same industry.

Overall Assessment :

The Subject recorded lower profits as its turnover showed a erratic trend. The Subject's management was unable to control its costs efficiently as its profit showed a downward trend. 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 had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. The Subject as a lowly geared company, will be more secured compared to those highly geared companies. It has the ability to meet all its long term obligations.

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 :

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 1995, the Subject is a Private Limited company, focusing on wholesale of animal feed. Having been in the industry for over a decade, the Subject has achieved a certain market share and has built up a satisfactory reputation in the market. It should have received supports from its regular customers. A paid up capital of USD 3,000,000 allows the Subject to expand its business more comfortably. With a strong backing from its shareholder, 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 23 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.

Financially, the Subject registered a higher turnover compared to previous year. However, its profits showed a reverse trend. The lower profit achieved was a result of higher operating cost and increased competition. 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 lowly geared company, the Subject is exposed to low financial risk as it is mainly dependent on its internal funds to finance its business needs. Given a positive net worth standing at USD 6,242,854, the Subject should be able to maintain its business in the near terms.

Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors.

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.

BERG+SCHMIDT ASIA PTE. LTD.

 

Financial Year End

2014-12-31

2013-12-31

2012-12-31

Months

12

12

12

Consolidated Account

Company

Company

Company

Audited Account

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

Financial Type

FULL

FULL

FULL

Currency

USD

USD

USD

TURNOVER

108,750,040

105,657,371

117,321,515

Other Income

548,941

532,100

695,268

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

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

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

Total Turnover

109,298,981

106,189,471

118,016,783

Costs of Goods Sold

(104,715,903)

(101,930,330)

(113,502,377)

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

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

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

Gross Profit

4,583,078

4,259,141

4,514,406

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

367,494

407,130

959,845

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

367,494

407,130

959,845

Taxation

(29,788)

(18,079)

(75,032)

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

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

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

PROFIT/(LOSS) AFTER TAXATION

337,706

389,051

884,813

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

2,905,148

5,910,222

5,225,409

Prior year adjustment

-

(2,194,125)

-

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

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

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

As restated

2,905,148

3,716,097

5,225,409

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

3,242,854

4,105,148

6,110,222

TRANSFER TO RESERVES - General

-

(1,000,000)

-

DIVIDENDS - Ordinary (paid & proposed)

-

(200,000)

(200,000)

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

3,242,854

2,905,148

5,910,222

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

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

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

INTEREST EXPENSE (as per notes to P&L)

Hire purchase

9,000

5,906

5,864

Trust receipts

48,646

46,946

42,797

Others

71,840

41,709

50,575

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

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

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

129,486

94,561

99,236

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

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

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

DEPRECIATION (as per notes to P&L)

136,955

107,667

105,575

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

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

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

136,955

107,667

105,575

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

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

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

 

 

 

BALANCE SHEET

 

BERG+SCHMIDT ASIA PTE. LTD.

 

ASSETS EMPLOYED:

FIXED ASSETS

399,500

167,783

264,731

LONG TERM INVESTMENTS/OTHER ASSETS

Subsidiary companies

771,805

121,805

-

Associated companies

664,460

664,460

2,881,058

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

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

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

TOTAL LONG TERM INVESTMENTS/OTHER ASSETS

1,436,265

786,265

2,881,058

Others

173

453

733

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

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

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

TOTAL INTANGIBLE ASSETS

173

453

733

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

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

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

TOTAL LONG TERM ASSETS

1,835,938

954,501

3,146,522

Stocks

1,428,867

2,026,252

563,889

Trade debtors

10,397,733

8,758,715

10,073,465

Other debtors, deposits & prepayments

1,606,975

524,855

667,938

Short term deposits

623,735

617,340

-

Amount due from subsidiary companies

10,638

-

-

Amount due from related companies

1,149,643

1,429,966

2,268,837

Amount due from associated companies

1,355,409

546,627

1,242,314

Cash & bank balances

107,652

130,875

8,283,670

Others

278,195

278,195

-

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

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

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

TOTAL CURRENT ASSETS

16,958,847

14,312,825

23,100,113

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

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

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

TOTAL ASSET

18,794,785

15,267,326

26,246,635

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

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

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

CURRENT LIABILITIES

Trade creditors

2,076,567

2,600,779

6,448,313

Other creditors & accruals

4,272,155

2,766,527

3,235,945

Short term borrowings/Term loans

2,062,800

2,564,994

2,396,109

Deposits from customers

267,146

99,042

55,083

Amounts owing to subsidiary companies

13,404

-

-

Amounts owing to related companies

733,971

599,472

873,058

Amounts owing to associated companies

2,769,256

511,640

4,659,159

Provision for taxation

46,843

30,520

125,499

Lease payables

68,598

28,458

27,829

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

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

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

TOTAL CURRENT LIABILITIES

12,310,740

9,201,432

17,820,995

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

4,648,107

5,111,393

5,279,118

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

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

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

TOTAL NET ASSETS

6,484,045

6,065,894

8,425,640

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

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

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

SHARE CAPITAL

Ordinary share capital

3,000,000

3,000,000

2,000,000

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

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

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

TOTAL SHARE CAPITAL

3,000,000

3,000,000

2,000,000

Exchange equalisation/fluctuation reserve

-

-

344,196

Retained profit/(loss) carried forward

3,242,854

2,905,148

5,910,222

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

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

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

TOTAL RESERVES

3,242,854

2,905,148

6,254,418

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

6,242,854

5,905,148

8,254,418

Lease obligations

238,779

132,223

157,201

Deferred taxation

2,412

28,523

14,021

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

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

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

TOTAL LONG TERM LIABILITIES

241,191

160,746

171,222

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

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

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

6,484,045

6,065,894

8,425,640

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

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

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

 

 

 

FINANCIAL RATIO

 

BERG+SCHMIDT ASIA PTE. LTD.

 

TYPES OF FUNDS

Cash

731,387

748,215

8,283,670

Net Liquid Funds

731,387

748,215

8,283,670

Net Liquid Assets

3,219,240

3,085,141

4,715,229

Net Current Assets/(Liabilities)

4,648,107

5,111,393

5,279,118

Net Tangible Assets

6,483,872

6,065,441

8,424,907

Net Monetary Assets

2,978,049

2,924,395

4,544,007

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

496,980

501,691

0

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

633,935

609,358

1,164,656

BALANCE SHEET ITEMS

Total Borrowings

2,301,579

2,697,217

2,553,310

Total Liabilities

12,551,931

9,362,178

17,992,217

Total Assets

18,794,785

15,267,326

26,246,635

Net Assets

6,484,045

6,065,894

8,425,640

Net Assets Backing

6,242,854

5,905,148

8,254,418

Shareholders' Funds

6,242,854

5,905,148

8,254,418

Total Share Capital

3,000,000

3,000,000

2,000,000

Total Reserves

3,242,854

2,905,148

6,254,418

LIQUIDITY (Times)

Cash Ratio

0.06

0.08

0.46

Liquid Ratio

1.26

1.34

1.26

Current Ratio

1.38

1.56

1.30

WORKING CAPITAL CONTROL (Days)

Stock Ratio

5

7

2

Debtors Ratio

35

30

31

Creditors Ratio

7

9

21

SOLVENCY RATIOS (Times)

Gearing Ratio

0.37

0.46

0.31

Liabilities Ratio

2.01

1.59

2.18

Times Interest Earned Ratio

3.84

5.31

10.67

Assets Backing Ratio

2.16

2.02

4.21

PERFORMANCE RATIO (%)

Operating Profit Margin

0.34

0.39

0.82

Net Profit Margin

0.31

0.37

0.75

Return On Net Assets

7.66

8.27

12.57

Return On Capital Employed

7.66

8.27

12.57

Return On Shareholders' Funds/Equity

5.41

6.59

10.72

Dividend Pay Out Ratio (Times)

0

0.51

0.23

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.08

UK Pound

1

Rs.100.32

Euro

1

Rs.73.81

 

INFORMATION DETAILS

 

Analysis Done by :

KIN

 

 

Report Prepared by :

NIT

 

               

RATING EXPLANATIONS

 

RATING

STATUS

PROPOSED CREDIT LINE

 

>86

Aaa

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

 

Unlimited

 

71-85

Aa

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

 

Large

 

56-70

A

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

 

Fairly Large

 

41-55

Ba

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

 

Satisfactory

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

 

11-25

Ca

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

 

Limited with full security

 

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

 

--

NB

New Business

--

 

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

 

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

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

 

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

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