|
|
|
MIRA INFORM REPORT
|
Report No. : |
482933 |
|
Report Date : |
01.01.2018 |
IDENTIFICATION DETAILS
|
Name : |
CAPA-ENGENHARIA E CONSTRUCOES
METALOMECANICAS SA |
|
|
|
|
Registered Office : |
Rua
Ribeiro Cambado, 1491 - Alto Da Serra 4440-695-Valongo Valongo Porto |
|
|
|
|
Country : |
Portugal |
|
|
|
|
Financials (as on) : |
2016 |
|
|
|
|
Date of Incorporation : |
27.12.1985 |
|
|
|
|
Legal Form : |
Joint Stock Company |
|
|
|
|
Line of Business : |
·
Manufacture of metal structures of buildings ·
Electrical installation |
|
|
|
|
No. of Employees : |
84 |
RATING & COMMENTS
(Mira Inform has adopted New Rating mechanism w.e.f. 23rd
January 2017)
|
MIRA’s Rating : |
A |
|
Credit Rating |
Explanation |
Rating Comments |
|
A |
Acceptable Risk |
Business dealings permissible with
moderate risk of default |
|
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
|
Country Name |
Previous Rating (30.06.2017) |
Current Rating (30.09.2017) |
|
Portugal |
B1 |
B1 |
|
Risk Category |
ECGC
Classification |
|
Insignificant |
A1 |
|
Low Risk |
A2 |
|
Moderately Low Risk |
B1 |
|
Moderate Risk |
B2 |
|
Moderately High Risk |
C1 |
|
High Risk |
C2 |
|
Very High Risk |
D |
PORTUGAL - ECONOMIC OVERVIEW
Portugal has become a diversified and increasingly service-based economy since joining the European Community - the EU's predecessor - in 1986. Over the following two decades, successive governments privatized many state-controlled firms and liberalized key areas of the economy, including the financial and telecommunications sectors. The country joined the Economic and Monetary Union in 1999 and began circulating the euro on 1 January 2002 along with 11 other EU members.
The economy grew by more than the EU average for much of the 1990s, but the rate of growth slowed in 2001-08. The economy contracted in 2009, and fell again from 2011 to 2013, as the government implemented spending cuts and tax increases to comply with conditions of an EU-IMF financial rescue package, signed in May 2011. Portugal successfully exited its EU-IMF program in May 2014. A modest recovery gathered steam in 2015 due to strong export performance and a rebound in private consumption. Growth slowed slightly in the first half of 2016, but rebounded in the last two quarters of the year to register at 1.4 percent for the year. Unemployment remains high, at 10.2%, at the end of 2016, but has improved steadily since peaking at 18% in 2013.
The center-left minority Socialist government has unwound some unpopular austerity measures while managing to remain within most EU fiscal targets. The budget deficit fell from 11.2% of GDP in 2010 to 2.0% in 2016, the country’s lowest since democracy was restored in 1974, and surpassing the EU and IMF projections of 3%. Portugal is expected to exit the EU’s excessive deficit procedure by mid-2017.
|
Source : CIA |
Company
name
CAPA-ENGENHARIA E CONSTRUCOES METALOMECANICAS
SA
FINANCIAL
HIGHLIGHTS
|
|
2014 |
2015 |
2016 |
|
net
sales |
16.798.863,07 |
13.917.686,49 |
12.029.826,73 |
|
net
income for the year |
2.813.197,15 |
2.570.432,09 |
2.062.857,07 |
|
shareholders |
|
|
|
|
|
22.322.070,99 |
21.068.896,22 |
22.268.950,39 |
|
funds |
|
|
|
|
stocks |
3.244.906,85 |
2.972.507,67 |
2.650.530,12 |
|
liability |
3.520.740,37 |
2.765.565,38 |
5.935.183,36 |
|
assets |
25.842.811,36 |
23.834.461,60 |
28.204.133,75 |
SUMMARY
|
Legal
Form |
Joint
Stock Company |
|
Constitution |
27-12-1985 |
|
V.A.T.
Number / NIF |
501628010 |
|
Employees |
84 |
|
Capital |
500.000,00 |
|
Sales in : 31-12-2016 |
12.029.826,73 |
|
Shareholders Funds
in: 31-12-2016 |
22.268.950,39 |
|
Actual
Condition |
In
activity |
|
Import/Export |
Sim
/ Sim |
TAX
SITUATION
On
this date the subject is Not registered in the debtors list of the tax
authorities
CONTRIBUTIVE SITUATION (SOCIAL SECURITY)
At
present date, the company is not in Social Security debt list
INSOLVENCIES / REVITALIZATION PROCESSES
NO
SUMMARY OF CLAIMS (LAST 5 YEARS)
|
YEAR |
QUANTITY |
TOTAL |
|
|
|
|
€ |
|
|
2017 |
1 |
4.933,83 |
|
|
Total |
1 |
4.933,83 |
|
IDENTIFICATION
|
Name |
CAPA-ENGENHARIA E CONSTRUCOES
METALOMECANICAS SA |
|
Trust
Nº. |
98242 |
|
V.A.T.
Number / NIF |
501628010 |
|
Address |
RUA RIBEIRO CAMBADO, 1491 - ALTO DA SERRA |
|
Postal
Code |
4440-695-VALONGO |
|
Municipality |
VALONGO |
|
District |
PORTO |
|
Country |
Portugal |
|
Telephone |
224219600,
912786848 |
|
Fax |
224219609 |
|
E-Mail |
comercial@capa.pt |
|
Web
Site |
|
|
CAE
Main |
25110-
Manufacture of metal structures of buildings |
|
CAE
Secondary |
43210-
Electrical installation |
GOVERNING
BODIES
|
Board of Director's |
|
|
MANUEL
FRAZAO FILIPE INACIO |
Board
of Director's President |
|
CARLA
ALEXANDRA LOPES INACIO |
Administrator |
|
PEDRO
MIGUEL LOPES INACIO |
Administrator |
|
Fiscal Board |
|
|
RIBEIRO,PIRES,SOUSA
& ASSOCIADOS SROC LDA |
Unique
Fiscal |
|
MANUEL
CALVAO PIRES |
Fiscal
Board Substitute |
LEGAL
STRUCTURE
Registed
on the Register Record Office of Valongo with the Register Number 501628010 previous
number 42123 in 13-05-1986 Constitution celebrated in 27-12-1985 published on
Diário da República number 17 of 21-01-1986 To oblige the company it is
necessary 2 signature
CHANGES TO SOCIETY
In
27-11-2017 on Portal MJ of 27-11-2017 social change
In
31-07-2017 on Portal MJ of 31-07-2017 social change
In
18-07-2016 on Portal MJ of 18-07-2016 annual financial statements
In
10-07-2015 on Portal MJ of 10-07-2015 annual financial statements
In
02-03-2015 on Portal MJ of 27-04-2015 board of director's change
In
18-07-2014 on Portal MJ of 18-07-2014 annual financial statements
In
16-07-2013 on Portal MJ of 16-07-2013 annual financial statements
In
13-07-2012 on Portal MJ of 13-07-2012 annual financial statements
In
10-04-2012 on Portal MJ of 18-04-2012 social change
In
30-12-2008 on Portal MJ of 20-02-2009 board of director's change
CAPITAL
The
Capital is 500.000,00 , divided in 500000 shares , with a nominal value of
1,00
with
the following shareholders
|
SIMOFI-SOCIEDADE
INVESTIMENTOS IMOBILIARIOS LDA |
25.000,00 |
5,00% |
BIOGRAPHIES
|
Name |
MANUEL
FRAZAO FILIPE INACIO |
|
Funtion |
Board
of Director's President |
|
Historical
of Professional |
Connections
and Participations The subject had links with the following company(ies): |
|
|
SENTEC-ENGENHARIA
LDA. |
|
Links
to others companies |
The
subject has connections with the following company (ies) |
|
|
HIPER
GROSSISTA 35-GESTAO DE PROPRIEDADES LDA as Managing-Partner with a
participation of 110.983,03 , in a capital of 149.639,37 . |
|
Name |
CARLA
ALEXANDRA LOPES INACIO |
|
Function |
Administrator |
|
Historical
of Professional |
The
subject had links with the following company(ies): |
|
Connections
and Participations T |
WINE
2 YOU LDA como Sócio. |
|
Name |
PEDRO
MIGUEL LOPES INACIO |
|
Funtion |
Administrator |
|
Historical
of Professional |
The
subject had links with the following company(ies): |
|
Connections
and Participations T |
FIDELIMOVEL-CONSTRUCOES
CIVIS LDA como Sócio Gerente. IMACAPE-CONSTRUCOES
CIVIS LDA como Sócio Gerente. |
SHAREHOLDERS
/ PARTNERS COMPANIES
|
Trust
Nº. |
695387 |
|
|
NAME |
SIMOFI-SOCIEDADE
INVESTIMENTOS IMOBILIARIOS LDA |
|
|
Address |
Rua
do Amparo, nº 24, 4.º Esqº., |
|
|
Locality |
4350-031
PORTO |
|
|
Country |
PORTUGAL |
|
|
Funtion |
Shareholder |
|
|
C.A.E. |
41200-
Construction of buildings (residential and non-residential) |
|
|
ACTIVITIES |
|
|
|
Main
CAE |
25110-
Manufacture of metal structures of buildings |
|
|
Secundary
CAE |
43210-
Electrical installation |
|
BUSINESS
DESCRIPTION
|
Fabrico
de sistemas de pré-fabricados, serviços de engenharia e construção
metalomecânica |
|
Type
of Clients |
Private
Companies |
|
Sales
Conditions |
Contract |
GEOGRAPHIC DISTRIBUTION OF SALES
|
INTERNAL MARKET |
INTERNATIONAL MARKET |
||||||
|
YEAR |
|
|
EU |
|
EXTRA-EU |
|
TOTAL |
|
2016 |
5.865.786,20 |
48,76% |
276.861,64 |
2,30% |
5.887.178,89 |
48,94% |
12.029.826,73 |
|
2015 |
5.825.422,91 |
41,86% |
65.515,41 |
0,47% |
8.026.748,17 |
57,67% |
13.917.686,49 |
|
2014 |
5.340.239,19 |
31,79% |
98.100,72 |
0,58% |
11.360.523,16 |
67,63% |
16.798.863,07 |
|
2013 |
7.168.217,83 |
44,48% |
17.306,91 |
0,11% |
8.929.642,17 |
55,41% |
16.115.166,91 |
|
2012 |
6.983.869,42 |
39,91% |
42.155,99 |
0,24% |
10.471.752,20 |
59,85% |
17.497.777,61 |
GEOGRAPHIC DISTRIBUTION OF PURCHASES
|
INTERNAL MARKET |
INTERNATIONAL MARKET |
||||||
|
YEAR |
|
|
EU |
|
EXTRA-EU |
|
TOTAL |
|
2016 |
3.358.824,00 |
48,11% |
2.843.949,37 |
40,74% |
778.210,78 |
11,15% |
6.980.984,15 |
|
2015 |
3.379.015,49 |
41,34% |
2.059.978,83 |
25,20% |
2.735.282,78 |
33,46% |
8.174.277,10 |
|
2014 |
4.195.738,19 |
40,00% |
2.577.758,67 |
24,57% |
3.716.526,02 |
35,43% |
10.490.022,88 |
|
2013 |
5.257.119,08 |
45,68% |
4.457.096,05 |
38,73% |
1.794.895,84 |
15,60% |
11.509.110,97 |
|
2012 |
5.648.334,03 |
46,62% |
4.337.013,56 |
35,80% |
2.129.514,25 |
17,58% |
12.114.861,84 |
Source:
IES
BANKS AND
FINANCIAL INSTITUTIONS
|
BANCO BPI, SA |
Boavista - Porto |
|
BANCO
SANTANDER TOTTA SA |
Porto |
|
NOVO
BANCO, SA |
Valongo |
INCIDENTS
INSOLVENCIES / REVITALIZATION PROCESSES
NO
TAX SITUATION
On
this date the subject is Not registered in the debtors list of the tax
authorities
CONTRIBUTIVE SITUATION (SOCIAL SECURITY)
At
present date, the company is not in Social Security debt list
SUMMARY OF CLAIMS (LAST 5 YEARS)
|
YEAR |
QUANTITY |
TOTAL |
|
|
|
€ |
|
2017 |
1 |
4.933,83 |
|
Total |
1 |
4.933,83 |
LEGAL
ACTIONS
|
Date |
11-10-2017 |
|
Process |
77643/17.3YIPRT |
|
Author |
Maxrenova-Sociedade
Unipessoal, Lda |
|
Type |
Special
Action of Pecuniary Obligation |
|
Amount |
4.933,83 |
|
Judicial
District |
Valongo
- Trib. Jud. Com. do Porto |
EMPLOYEES
|
YEAR |
TOTAL |
MEN |
|
WOMEN |
|
|
2016 |
84 |
68 |
81% |
16 |
19% |
|
2015 |
90 |
72 |
80% |
18 |
20% |
|
2014 |
98 |
80 |
82% |
18 |
18% |
|
2013 |
98 |
81 |
83% |
17 |
17% |
|
2012 |
100 |
82 |
82% |
18 |
18% |
INSURANCE
Mapfre
Seguros Generales
HEAD
OFFICE AND INSTALLATIONS
Head
office owned with an area of 16.000 m2 Rua Ribeiro Cambado, 1491 - Apartado 31,
4444-909, VALONGO, Tel:224219600, Fax:224219609 Had head office Rua do Amparo,
24-4º Esq., 4350-031, PORTO
Had
head office Rua do Alto das Torres, 491 - Laborim, 4400, VILA NOVA DE GAIA
PARTICIPATIONS
DIRECT PARTICIPATIONS
|
NAME |
CAPA
ENGENHARIA MOCAMBIQUE LDA |
|
|
Trust
Nº. |
2303246 |
|
|
Country |
MOÇAMBIQUE |
|
|
Participation |
20,00% |
|
|
NAME |
CAPA
ENGENHARIA ANGOLA LDA |
|
|
Trust
Nº. |
2304047 |
|
|
Country |
ANGOLA |
|
|
Participation |
80,00% |
|
SPECIAL
INFORMATION
|
Event |
General
Description |
|
Quality
Certification |
A
titular é uma empresa certificada segundo a Norma NP ISO 9001:2000. |
FINANCIAL
DEMONSTRATION SNC
BALANCE SHEET SNC
|
COINEUROS |
|
|
|
YEAR:2016 |
|
|
|
2016 |
2015 |
2014 |
% VAR.2016/15 |
|
|
ASSET |
|
|
|
|
|
|
NON-CURRENT
ASSETS |
|
|
|
|
|
|
Tangible
fixed assets |
1.731.668,11 |
1.788.403,80 |
2.040.160,15 |
(3,17)% |
|
|
Investment
properties |
- |
- |
- |
- |
|
|
Goodwill |
- |
- |
- |
- |
|
|
Intangible
assets |
- |
- |
- |
- |
|
|
Biological
assets |
- |
- |
- |
- |
|
|
Financial
participations - patrimonial equity method |
5.309.921,89 |
6.170.267,03 |
7.541.416,13 |
(13,94)% |
|
|
Financial
participations - other methods |
- |
1.000,00 |
- |
- |
|
|
Shareholders/partners |
- |
- |
- |
- |
|
|
Other
financial assets |
3.357,96 |
1.987,94 |
11.198,80 |
68,92% |
|
|
Deferred
tax assets |
388.500,00 |
388.500,00 |
388.500,00 |
- |
|
|
Financial
investments(exclusive use by small entities and micro entities) |
- |
- |
- |
- |
|
|
Total |
7.433.447,96 |
8.350.158,77 |
9.981.275,08 |
(10,98)% |
|
|
CURRENT
ASSETS |
|
|
|
|
|
|
Inventories |
2.650.530,12 |
2.972.507,67 |
3.244.906,85 |
(10,83)% |
|
|
Biological
assets |
- |
- |
- |
- |
|
|
Costumers |
4.944.879,22 |
4.302.043,17 |
5.118.120,63 |
14,94% |
|
|
Advances
to suppliers |
- |
- |
- |
- |
|
|
State
and other public entities |
37.895,86 |
252.117,53 |
121.615,61 |
(84,97)% |
|
|
Shareholders/partners |
- |
- |
- |
- |
|
|
Other
accounts receivable |
401.211,61 |
215.802,18 |
219.001,52 |
85,92% |
|
|
Deferrals |
24.763,29 |
16.495,31 |
22.935,63 |
50,12% |
|
|
Financial
assets held for trading |
- |
- |
- |
- |
|
|
Other
financial assets |
- |
- |
- |
- |
|
|
Non-current
assets held for sale |
- |
- |
- |
- |
|
|
Other
current assets |
- |
- |
- |
- |
|
|
Cashier
and bank deposits |
12.711.405,69 |
7.725.336,97 |
7.134.956,04 |
64,54% |
|
|
Total |
20.770.685,79 |
15.484.302,83 |
15.861.536,28 |
34,14% |
|
|
TOTAL
ASSET |
28.204.133,75 |
23.834.461,60 |
25.842.811,36 |
18,33% |
|
|
SHAREHOLDERS FUNDS AND LIABILITIES SHAREHOLDERS
FUNDS |
|
|
|
|
|
|
Capital |
500.000,00 |
500.000,00 |
500.000,00 |
- |
|
|
Own
shares |
- |
- |
- |
- |
|
|
Other
shareholders funds instruments |
311.245,42 |
311.245,42 |
311.245,42 |
- |
|
|
Emission
premiuns |
- |
- |
- |
- |
|
|
Legal
reserves |
100.000,00 |
100.000,00 |
100.000,00 |
- |
|
|
Other
reserves |
122.456,57 |
122.456,57 |
22.456,57 |
- |
|
|
Net
retained |
13.846.972,78 |
11.276.540,69 |
12.211.133,23 |
22,79% |
|
|
Adjustments
on financial assets |
5.302.550,69 |
7.261.188,00 |
6.063.398,31 |
(26,97)% |
|
|
Revaluation
surplus |
22.867,86 |
22.867,86 |
22.867,86 |
- |
|
|
Other
shareholders funds changes |
- |
(1.095.834,41) |
277.772,45 |
- |
|
|
Total |
20.206.093,32 |
18.498.464,13 |
19.508.873,84 |
9,23% |
|
|
Net
income for the period |
2.062.857,07 |
2.570.432,09 |
2.813.197,15 |
(19,75)% |
|
|
Antecipated
dividends |
- |
- |
- |
- |
|
|
TOTAL
OF SHAREHOLDERS FUNDS |
22.268.950,39 |
21.068.896,22 |
22.322.070,99 |
5,70% |
|
|
LIABILITY |
|
|
|
|
|
|
NON-CURRENT
LIIABILITIES |
|
|
|
|
|
|
Provisions |
- |
- |
- |
- |
|
|
Financing
obtained |
21.356,16 |
32.567,52 |
43.612,54 |
(34,42)% |
|
|
Responsability
for post-employment beneficts |
- |
- |
- |
- |
|
|
Diferred
taxes liabilities |
- |
- |
- |
- |
|
|
Other
payable accounts |
- |
- |
- |
- |
|
|
Total |
21.356,16 |
32.567,52 |
43.612,54 |
(34,42)% |
|
|
CURRENT
LIABILITIES |
|
|
|
|
|
|
Suppliers |
1.723.172,46 |
1.753.104,60 |
2.061.015,67 |
(1,71)% |
|
|
Advances
from costumers |
- |
- |
- |
- |
|
|
State
and other public entities |
275.882,25 |
450.295,02 |
649.908,03 |
(38,73)% |
|
|
Shareholders/partners |
- |
- |
- |
- |
|
|
Financing
obtained |
11.211,36 |
11.044,52 |
10.879,48 |
1,51% |
|
|
Other
payable accounts |
3.565.576,66 |
360.962,31 |
589.454,27 |
887,80% |
|
|
Deferrals |
337.984,47 |
157.591,41 |
165.870,38 |
114,47% |
|
|
Financial
liabilities held for trading |
- |
- |
- |
- |
|
|
Other
financial liabilities |
- |
- |
- |
- |
|
|
Non-current
liabilities held for sale |
- |
- |
- |
- |
|
|
Other
current liabilities |
- |
- |
- |
- |
|
|
Total |
5.913.827,20 |
2.732.997,86 |
3.477.127,83 |
116,39% |
|
|
TOTAL
LIABILITIES |
5.935.183,36 |
2.765.565,38 |
3.520.740,37 |
114,61% |
|
|
TOTAL
SHAREHOLDERS FUNDS AND LIABILITIES |
28.204.133,75 |
23.834.461,60 |
25.842.811,36 |
18,33% |
|
|
INCOME
STATEMENT |
|
|
|
|
|
|
INCOME
AND EXPENSES |
|
|
|
|
|
|
Sales
and services |
12.029.826,73 |
13.917.686,49 |
16.798.863,07 |
(13,56)% |
|
|
Operating
government grants |
- |
19.585,19 |
9.800,63 |
- |
|
|
Gains/losses
allocated subsidiaries, associates and joint ventures |
- |
- |
1.197.789,69 |
- |
|
|
Variation
in production inventories |
61.956,86 |
(281.323,19) |
76.077,89 |
(122,02)% |
|
|
Work
for the entity itself |
- |
- |
- |
- |
|
|
Cost
of goods sold and materials consumed |
5.755.893,93 |
6.848.538,95 |
8.648.039,51 |
(15,95)% |
|
|
Suppliers
and external services |
1.608.893,14 |
1.316.770,79 |
1.629.006,20 |
22,18% |
|
|
Personnel
costs |
2.020.176,96 |
2.185.966,07 |
2.292.576,29 |
(7,58)% |
|
|
Impairment
of inventories (losses/revearsals) |
- |
- |
- |
- |
|
|
Impairment
of receivables (losses/revearsals) |
171.698,87 |
(2.667,25) |
(23.288,78) |
(6.537,30)% |
|
|
Provisions
(increases/reductions) |
- |
- |
- |
- |
|
|
Impairment
of investments not depreciable/amortizable (losses/reversals) |
- |
- |
1.850.000,00 |
- |
|
|
Other
impairments (losses/reversals) /impairments
(losses/reversals) (exclusive |
|
|
|
|
|
|
|
- |
- |
- |
- |
|
|
use
by small entities and microentities) |
|
|
|
|
|
|
Increases/decreases
in fair value |
- |
- |
- |
- |
|
|
Other
income and gains |
480.899,81 |
411.408,61 |
383.588,52 |
16,89% |
|
|
Other
expenses and losses |
71.802,92 |
56.963,13 |
290.117,30 |
26,05% |
|
|
Result
before depreciation, financing costs
and taxes |
2.944.217,58 |
3.661.785,41 |
3.779.669,28 |
(19,60)% |
|
|
Expenses/reversals
of depreciation and amortization |
211.104,18 |
252.959,86 |
311.055,31 |
(16,55)% |
|
|
Impairment
of investments depreciable/amortizable (losses/reversals) |
- |
- |
- |
- |
|
|
Operating
result (before financing costs and
taxes) |
2.733.113,40 |
3.408.825,55 |
3.468.613,97 |
(19,82)% |
|
|
Interest
and similar income obtained |
- |
- |
- |
- |
|
|
interest
and similar expenses incurred |
589,94 |
743,28 |
2.787,28 |
(20,63)% |
|
|
Net
before taxes |
2.732.523,46 |
3.408.082,27 |
3.465.826,69 |
(19,82)% |
|
|
Income
tax of the period |
669.666,39 |
837.650,18 |
652.629,54 |
(20,05)% |
|
|
Net
profit for the period |
2.062.857,07 |
2.570.432,09 |
2.813.197,15 |
(19,75)%
|
|
|
Results
of discontinued operations (net of taxes) included in the net income of the
period |
- |
- |
- |
- |
|
RATIOS SNC
|
YEAR |
2016 |
2015 |
2014 |
|
TURNOVER RATIOS |
|
|
|
|
Shareholder's
Funds Profitability (Net Income / Shareholders Funds) (%) |
9,26 |
12,20 |
12,60 |
|
Return
on Assets (Operating Result / Total Asset)(%) |
9,69 |
14,30 |
13,42 |
|
Sales
Net Profitability (Net Income / Sales) (%) |
17,15 |
18,47 |
16,75 |
|
EFFICIENCY
RATIOS |
|
|
|
|
Medium
Term Receivable (Costumers / Sales) * 365 (d) |
150,03 |
112,82 |
111,20 |
|
Medium
Term Payable (Suppliers / Purchases + Suppliers and external services)*365
(d) |
90,10 |
78,28 |
71,71 |
|
Asset
Rotation (Sales / Toral Asset) (%) |
42,65 |
58,39 |
65,00 |
|
PRODUCTIVITY
RATIOS |
|
|
|
|
Gross
Added Value / Employee (#) |
61.143,97 |
64.945,38 |
68.379,26 |
|
Sales
/ Employee (#) |
143.212,22 |
154.640,96 |
171.416,97 |
|
Productivity
(Gross Added Value / Personnel costs) (#) |
2,54 |
2,67 |
2,92 |
|
SHORT
TERM RATIOS |
|
|
|
|
General
Liquidity (Current Assets / Current Liabilities) (#) |
3,51 |
5,67 |
4,56 |
|
Reduced
Liquidity (Current Assets - Inventories / Current Liabilities) (#) |
3,06 |
4,58 |
3,63 |
|
Immediate
Liquidity (Cashier and bank deposits / Current Liabilities) (#) |
2,15 |
2,83 |
2,05 |
|
MEDIUM
LONG TERM RATIOS |
|
|
|
|
Financial
Autonomy (Shareholders Funds / Total Asset) (%) |
78,96 |
88,40 |
86,38 |
|
Solvability(Shareholders
Funds / Total Liabilities) (%) |
375,20 |
761,83 |
634,02 |
|
Debt
Structure (Current Liabilities / Total Liabilities) (%) |
99,64 |
98,82 |
98,76 |
|
General
Debt (Total Liabilities / Total Asset) (%) |
21,04 |
11,60 |
13,62 |
|
Debt
Capacity (Shareholders Funds / Shareholders Funds + Non Current
Liabilities)(%) |
99,90 |
99,85 |
99,81 |
|
Capital
Structure (Shareholder's Funds / Non Current Liabilities) (%) |
104.274,13 |
64.692,97 |
51.182,69 |
|
OPERATIONAL
AND FINANCIAL RISK |
|
|
|
|
Operational
Leverage Level (OLL) (Gross Margin / Operating Result) (#) |
2,30 |
2,07 |
2,35 |
|
Financial
Leverage Level (FLL) (Gross Operating Profit / Operating Result) (#) |
1,00 |
1,00 |
1,00 |
|
Combined
Leverage Level (OLL x FLL) (#) |
2,30 |
2,07 |
2,35 |
CASH FLOW STATEMENT
|
RUBRICS |
2016 |
2015 |
PERIODS |
|
CASH FLOWS FROM OPERATIONAL ACTIVITIES |
|
|
|
|
Customers
receipts |
16.183.471,97 |
16.170.361,94 |
0,08% |
|
Payments
to suppliers |
7.904.687,67 |
9.607.799,76 |
(17,73)% |
|
Payments
to employees |
1.954.679,21 |
2.142.613,79 |
(8,77)% |
|
Cash
at bank generated from operations |
6.324.105,09 |
4.419.948,39 |
43,08% |
|
Payment/receipt
of income tax |
(492.971,73) |
(1.517.738,67) |
67,52% |
|
Other
receipts/payments |
(538.071,01) |
(454.563,71) |
(18,37)% |
|
Cash
Flows from Operational Activities (A) |
5.293.062,35 |
2.447.646,01 |
116,25% |
|
CASH
FLOWS' INVESTMENT ACTIVITIES |
|
|
|
|
Payments regarding: |
|
|
|
|
Fixed
tangible assets |
85.641,67 |
5.962,76 |
1.336,28% |
|
Intangible
assets |
- |
- |
- |
|
Financial
investments |
- |
- |
- |
|
Other
assets |
- |
- |
- |
|
Receipts from: |
|
|
|
|
Fixed
tangible assets |
20.726,05 |
27.763,76 |
(25,35)% |
|
Intangible
assets |
- |
- |
- |
|
Financial
investments |
- |
8.795,72 |
- |
|
Other
assets |
- |
- |
- |
|
Investment
subsidies |
- |
- |
- |
|
Interest
and similar income |
76.856,09 |
116.212,36 |
(33,87)% |
|
Dividends |
- |
- |
- |
|
Cash
Flows' Investments Activities (B) |
11.940,47 |
146.809,08 |
(91,87)% |
|
CASH
FLOWS' INVESTMENT ACTIVITIES |
|
|
|
|
Receipts from: |
|
|
|
|
Obtained
financing |
- |
- |
- |
|
Paying-up
of capital and other equity instruments |
- |
- |
- |
|
Coverage
of losses |
- |
- |
- |
|
Donations |
- |
- |
- |
|
Other
financing operations |
- |
- |
- |
|
Payments regarding: |
|
|
|
|
Obtained
financing |
14.359,20 |
14.359,59 |
0,00% |
|
Interests
and similar expenses |
10.454,48 |
8.787,05 |
18,98% |
|
Dividends |
359.100,00 |
2.090.900,00 |
(82,83)% |
|
Capital's
redution and other equity instruments |
- |
- |
- |
|
Other
financing operations |
- |
- |
- |
|
Cash
Flows' Financing Activities © |
(383.913,68) |
(2.114.046,64) |
81,84% |
|
Variation
in cash at bank and its equivalents (A+B+C) |
4.921.089,14 |
480.408,45 |
924,36% |
|
Effect
of exchange differences |
64.979,58 |
109.972,48 |
(40,91)% |
|
Cash
at bank and its equivalents at the start of period |
7.725.336,97 |
7.134.956,04 |
8,27% |
|
Cash
at bank and its equivalents at the end of period |
12.711.405,69 |
7.725.336,97 |
64,54% |
CASH FLOWS
|
|
MOVIMENTOS DO PERIODO DE 2016 |
|||
|
RUBRICS |
INITIAL BALANCE |
DEBITS |
CREDITS |
FINAL BALANCE |
|
PERIOD'S CARRYING AMOUNT AND MOVEMENTS |
|
|
|
|
|
Cash
in hand |
1.319,81 |
4.522.369,27 |
4.503.191,52 |
20.497,56 |
|
Order
deposits |
2.867.312,97 |
25.671.748,17 |
20.006.585,75 |
8.532.475,39 |
|
Other
bank deposits |
4.856.704,19 |
5.660.638,07 |
6.358.909,52 |
4.158.432,74 |
|
Total
cash at bank and bank deposits |
7.725.336,97 |
35.854.755,51 |
30.868.686,79 |
12.711.405,69 |
|
Of
which: Bank deposits abroad |
- |
- |
- |
0,00 |
|
RUBRICS |
|
|
|
VALUE |
|
OTHER
INFORMATION |
|
|
|
|
|
Receipts from: |
|
|
|
|
|
Non-life
insurance claims |
|
|
|
- |
|
Operating
subsidies |
|
|
|
- |
|
Cash
at bank and its equivalents not available for use |
|
|
|
- |
ASSETS IMPAIRMENT
|
|
MOVIMENTOS DO PERIODO DE 2016 |
|||||
|
|
IMPAIRMENT LOSSES |
IMPAIRMENT LOSSES REVERSALS |
||||
|
RUBRICS |
RECOGNIZED IN PROFIT AND LOSS |
ON REVALUED ASSETS RECOGNIZED IN EQUITY |
TOTAL |
RECOGNIZED IN PROFIT AND LOSS |
RECOGNIZED IN EQUITY |
TOTAL |
|
Individual
assets |
|
|
|
|
|
|
|
Fixed
tangible assets |
0,00 |
- |
- |
0,00 |
- |
- |
|
Goodwill |
- |
- |
- |
0,00 |
- |
- |
|
Intangible
assets |
0,00 |
- |
- |
0,00 |
- |
- |
|
Investment
properties (cost model) |
0,00 |
- |
- |
0,00 |
- |
- |
|
Investments
in progress |
0,00 |
- |
- |
0,00 |
- |
- |
|
Financial
investments |
0,00 |
- |
- |
0,00 |
- |
- |
|
TOTAL |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
0,00 |
|
of
which: cash-generating units |
0,00 |
- |
- |
0,00 |
- |
- |
GOVERNMENT GRANTS AND GOVERNMENT ASSISTANCE
|
RUBRICS |
GRANTS FROM STATE AND OTHER PUBLIC BODIES |
GRANTS FROM OTHER ENTITIES |
||
|
|
VALUE ASSIGNED |
VALUE ASSIGNED |
||
|
|
IN THE PERIOD OR IN PREVIOUS PERIODS |
VALUE ATTRIBUTED TO THE PERIOD |
IN THE PERIOD OR IN PREVIOUS PERIODS |
VALUE ATTRIBUTED TO THE PERIOD |
|
Grants related to
assets/investment: |
- |
0,00 |
- |
0,00 |
|
Fixed tangible assets |
- |
0,00 |
- |
0,00 |
|
Land and Natural Resources |
- |
- |
- |
- |
|
Buildings and other structures |
- |
- |
- |
- |
|
Basic equipment |
- |
- |
- |
- |
|
Transport equipment |
- |
- |
- |
- |
|
Office equipment |
- |
- |
- |
- |
|
Biological equipment |
- |
- |
- |
- |
|
Others |
- |
- |
- |
- |
|
Intangible assets |
- |
0,00 |
- |
0,00 |
|
Development projects |
- |
- |
- |
- |
|
Computer programmes |
- |
- |
- |
- |
|
Industrial property |
- |
- |
- |
- |
|
Others |
- |
- |
- |
- |
|
Other assets |
- |
- |
- |
- |
|
Grants related to income /
operating |
- |
- |
- |
- |
|
Value of repayments in the
period: |
- |
0,00 |
- |
0,00 |
|
Grants related to
assets/investment |
- |
- |
- |
- |
|
Grants related to income /
operating |
- |
- |
- |
- |
|
TOTAL |
- |
0,00 |
- |
0,00 |
IMPAIRMENT LOSSES IN FINANCIAL ASSETS AT COST
OR AT AMORTIZED COST
|
|
MOVIMENTOS DO PERIODO DE 2016 |
||
|
RUBRICS |
MPAIRMENT LOSSES |
IMPAIRMENT LOSSES |
TOTAL |
|
|
|
REVERSALS |
|
|
Receivable debts from customers |
171.698,87 |
- |
171.698,87 |
|
Other receivables |
- |
- |
0,00 |
|
Equity instruments and other
securities |
- |
- |
0,00 |
|
Others |
- |
- |
0,00 |
|
TOTAL |
171.698,87 |
0,00 |
171.698,87 |
DEBTS REGISTERED AS DOUBTFUL
|
RUBRICS |
VALUE |
|
Regarding insolvency and company
recovery procedures or enforcement procedures |
225.805,50 |
|
Claimed in court |
164.465,00 |
|
In arrears: |
1.274.603,57 |
|
Over six months and up to
twelve months |
- |
|
Over
twelve months and up to eighteen months |
- |
|
Over
eighteen months and up to twenty four months |
5.726,24 |
|
Over
twenty four months |
1.268.877,33 |
|
TOTAL |
1.664.874,07 |
EMPLOYEE BENEFITS, COMPANY EMPLOYEES AND PERSONNEL COSTS
|
|
AVERAGE
NUMBER OF |
AVERAGE
NUMBER OF |
|
RUBRICS |
|
|
|
|
EMPLOYEES |
HOURS
WORKED |
|
Company
employees, paid and unpaid |
84 |
160.654 |
|
Paid
company employees |
84 |
160.654 |
|
Company
UNPAID employees |
0 |
0 |
|
Company
employees, by type of working hours |
|
|
|
Full
time company employees |
84 |
160.654 |
|
Of
which: Full time company employees |
84 |
160.654 |
|
Part
time company employees |
0 |
0 |
|
Of
which: Part time company employees |
0 |
0 |
|
Company
employees, by gender: |
|
|
|
Men |
68 |
130.053 |
|
Women |
16 |
30.601 |
|
Company
employees, of which: |
|
|
|
Company
employees assigned to Research and Development |
0 |
- |
|
Service
providers |
0 |
0 |
|
People
placed through temporary employment agencies |
0 |
- |
STAFF COSTS
|
RUBRICS |
VALUE |
|
Staff
costs |
2.020.176,96 |
|
Governance
Bodies Remuneration |
294.348,57 |
|
Of
which: Profit-sharing |
- |
|
Employees
remuneration |
1.242.128,15 |
|
Of
which: Profit-sharing |
- |
|
Post-employment
benefits |
0,00 |
|
Pension
premiums |
- |
|
Other
benefits |
- |
|
Of
which: |
|
|
For
defined contribution plans - corporate
bodies |
- |
|
For
defined contribution plans - others |
- |
|
Compensations |
- |
|
Charges
on remunerations |
298.865,94 |
|
Insurance
for accidents at work and professional diseases |
33.090,44 |
|
Social
security expenses |
116.242,43 |
|
Other
staff costs |
35.501,43 |
|
Of
which: |
|
|
Expenditure
on education |
- |
|
Expenditure
on uniforms |
- |
INFORMATION BY
GEOGRAPHIC MARKETS
|
|
GEOGRAPHIC MARKETS |
|||
|
RUBRICS |
INTERNAL |
EU |
EXTRA-EU |
TOTAL |
|
Sales |
5.795.359,03 |
258.011,64 |
4.660.458,09 |
10.713.828,76 |
|
Services
provided |
70.427,17 |
18.850,00 |
1.226.720,80 |
1.315.997,97 |
|
Purchases |
1.749.930,86 |
2.843.949,37 |
778.210,78 |
5.372.091,01 |
|
Supplies
and external services |
1.608.893,14 |
- |
- |
1.608.893,14 |
|
Acquisition
of fixed tangible assets |
163.199,79 |
- |
- |
163.199,79 |
|
Acquisition
of investment properties |
- |
- |
- |
0,00 |
|
Acquisition
of intangible assets |
- |
- |
- |
0,00 |
|
Supplementary
income: |
67.214,12 |
0,00 |
0,00 |
67.214,12 |
|
Social
services |
- |
- |
- |
0,00 |
|
Equipment
rental |
- |
- |
- |
0,00 |
|
Studies,
projects and technological assistance |
- |
- |
- |
0,00 |
|
Royalities |
- |
- |
- |
0,00 |
|
Others |
67.214,12 |
- |
- |
67.214,12 |
|
Memorandum:
Sales and services provided (undiscounted values) |
6.585.035,70 |
258.011,64 |
4.865.392,09 |
11.708.439,43 |
|
Memorandum:
Purchases and supplies and external services |
1.841.515,62 |
2.856.169,87 |
778.210,78 |
5.475.896,27 |
|
(undiscounted
values) |
|
|
|
|
RECEIVABLE AND PAYABLE ACCOUNTS
|
RUBRICS |
2016 |
2015 |
PERIODS |
|
CUSTOMERS |
|
|
|
|
Trade
accounts receivable |
6.609.753,29 |
5.795.218,37 |
14,06% |
|
Trade
notes receivable |
- |
- |
- |
|
Advances
received from customers |
- |
- |
- |
|
SUPPLIERS |
|
|
|
|
Trade
accounts payable |
1.723.172,43 |
1.753.104,57 |
(1,71)% |
|
Trade
notes payable |
0,03 |
0,03 |
0,00% |
|
Trade
accounts payable - unchecked invoices |
- |
- |
- |
|
Advances
to suppliers |
- |
- |
- |
|
STAFF |
|
|
|
|
Payable
remunerations |
129,43 |
6.884,52 |
(98,12)% |
|
Advanced
payments |
- |
- |
- |
|
Bonds |
- |
- |
- |
|
Other
operations |
- |
- |
- |
|
STATE AND OTHER PUBLIC
SECTOR INSTITUTIONS |
|
|
|
|
Income
Tax |
37.895,86 |
125.188,95 |
(69,73)% |
|
Deductible
IVA (debt cumulative amounts) |
1.440.635,43 |
1.686.749,83 |
(14,59)% |
|
Paid
IVA (credit cumulative amounts) |
2.072.660,43 |
1.933.991,59 |
7,17% |
|
SHAREHOLDERS
/ PARTNERS |
|
|
|
|
Shareholders
with subscription |
- |
- |
- |
|
Unreleased
quotas |
- |
- |
- |
|
Advances
for profits |
- |
- |
- |
|
ALLOCATED
RESULTS |
|
|
|
|
From
the perspective of the entity distributing profits |
- |
- |
- |
|
From
the perspective of the entity with allocated profits |
- |
- |
- |
|
AVAILABLE
PROFITS |
|
|
|
|
From
the perspective of the entity distributing profits |
- |
- |
- |
|
From
the perspective of the entity with allocated profits |
- |
- |
- |
|
Granted
loans - parent company |
- |
- |
- |
|
Granted
loans - subsidiary companies, associated companies and joint |
- |
- |
- |
|
ventures |
|
|
|
|
Granted
loans - other shareholders/partners |
- |
- |
- |
|
Of
which: Participating companies |
- |
- |
- |
|
OTHER
OPERATIONS |
|
|
|
|
Debit
status |
- |
- |
- |
|
Credit
status |
- |
- |
- |
|
OTHER RECEIVABLE AND PAYABLE ACCOUNTS |
|
|
|
|
Investment
providers - general accounts |
- |
- |
- |
|
Trade
accounts payable - unchecked invoices |
- |
- |
- |
|
Advanced
payments to investment providers |
- |
- |
- |
|
additional
income - Debtors |
21.551,93 |
72.436,64 |
(70,25)% |
|
additional
expenses - Creditors |
318.432,85 |
285.394,20 |
11,58% |
|
Deferred
tax assets |
388.500,00 |
388.500,00 |
0,00% |
|
Deferred
tax liabilities |
- |
- |
- |
|
Unreleased
subscriptions - Creditors |
- |
- |
- |
|
Advances
received on account of sales |
- |
- |
- |
|
OTHER DEBTORS AND CREDITORS |
|
|
|
|
Other
debtors |
379.659,68 |
143.365,54 |
164,82% |
|
Other
creditors |
6.642,00 |
6.642,00 |
0,00% |
EXPENSE ACCOUNTS
|
RUBRICS |
2016 |
2015 |
PERIODS |
|
Supplies
and external services |
1.608.893,14 |
1.316.770,79 |
22,18% |
|
Subcontracts |
279.003,08 |
248.615,04 |
12,22% |
|
Specialized
services |
298.512,13 |
167.119,81 |
78,62% |
|
Specialized
works |
132.812,71 |
35.761,90 |
271,38% |
|
Of
which: Payments to workers placed through agencies |
- |
- |
- |
|
Advertising
and promotion |
14.829,52 |
9.512,75 |
55,89% |
|
Surveillance
and security |
23.386,15 |
11.937,75 |
95,90% |
|
Fees |
59.237,00 |
42.000,00 |
41,04% |
|
Comissions |
- |
2.096,50 |
- |
|
Maintenance
and repairs |
57.210,06 |
56.609,95 |
1,06% |
|
Others |
11.036,69 |
9.200,96 |
19,95% |
|
Materials |
70.797,97 |
65.403,36 |
8,25% |
|
Fast
wear tools and utensils |
48.358,42 |
52.108,68 |
(7,20)% |
|
Books
and technical documentation |
15,93 |
17,48 |
(8,87)% |
|
Office
material |
17.794,04 |
12.020,43 |
48,03% |
|
Gift
items |
4.629,58 |
1.256,77 |
268,37% |
|
Others |
- |
- |
- |
|
Energy
and fluids |
129.887,94 |
150.148,81 |
(13,49)% |
|
Electricity |
40.542,44 |
41.510,85 |
(2,33)% |
|
Fuels |
72.590,89 |
91.100,88 |
(20,32)% |
|
Water |
6.461,85 |
7.366,45 |
(12,28)% |
|
Others |
10.292,76 |
10.170,63 |
1,20% |
|
Travel,
lodging and transportation |
652.174,23 |
498.590,36 |
30,80% |
|
Travel
and lodging |
96.557,99 |
92.163,96 |
4,77% |
|
Transport
of personnel |
- |
- |
- |
|
Transport
of goods |
555.616,24 |
406.426,40 |
36,71% |
|
Others |
- |
- |
- |
|
Different
services |
178.517,79 |
186.893,41 |
(4,48)% |
|
Rents
and leases |
24.812,18 |
22.383,49 |
10,85% |
|
Of
which: Rents from land |
- |
- |
- |
|
Communication |
44.204,35 |
59.015,44 |
(25,10)% |
|
Insurance |
63.483,44 |
63.102,42 |
0,60% |
|
Royalties |
- |
- |
- |
|
Litigation
and Notaries |
3.780,54 |
2.859,87 |
32,19% |
|
Representation
expenses |
2.955,50 |
1.972,20 |
49,86% |
|
Cleaning,
hygiene and comfort |
3.447,36 |
4.230,73 |
(18,52)% |
|
Other
services |
35.834,42 |
33.329,26 |
7,52% |
DELIBERATION OF
APPROVAL OF ACCOUNTS
Were the financial year's accounts
approved?
YES
Data da Aprovação: 17-07-2017 By
(Unanimity/Majority):
Unanimity
Percentage
of issued votes related to the share
capital subscribed with voting right 1
The
accounts were approved:
In
universal meeting
Through
deliberation by writing vote
The
accounts were approved:
In
POC/SNC/NCM (National Plan of Accounts/Accounting Normalization
System/Accounting Normalization for micro entities)
PROFIT APLICATION ACCORDING TO THE
DELIBERATION THAT APPROVED THE FINANCIAL YEAR'S ACCOUNTS
|
RUBRICS |
2016 |
2015 |
|
|
Retained
earnings |
15.909.829,85 |
13.846.972,78 |
|
|
Allocated
results / Available profits |
1.000.000,00 |
0,00 |
|
|
Percentages
or bonuses to managing bodies |
- |
- |
|
|
Ditto
to staff |
- |
- |
|
|
Reserves |
- |
- |
|
|
Coverage
of losses |
- |
- |
|
|
7.
Others |
- |
- |
|
|
BALANCE
(1-2-3-4-5-6-7) |
14.909.829,85 |
13.846.972,78 |
|
MANAGEMENT REPORT / ASSESSMENT OF THE INSPECTION BODY /
LEGAL CERTIFICATION OF ACCOUNTS
MANAGEMENT REPORT
Were the Management Report and financial
year's accounts prepared?
YES
Were the management report and the financial
year's accounts signed by all members of the management / administration?
YES
ASSESSMENT
OF THE INSPECTION BODY
The entity has an inspection body?
YES
Has
the inspection body issued an assessment?
YES
The
inspection body pronounced:
In
favour of the approval of accounts
LEGAL
CERTIFICATION OF ACCOUNTS (CLC)
Is the
entity required to have certified accounts
by a Statutory Auditor/Statutory Audit Firm?
YES
Identificação
do ROC: 502481641
Was
the Legal certification of accounts
issued?
YES
FOREIGN EXCHANGE RATES
|
Currency |
Unit
|
Indian Rupees |
|
US Dollar |
1 |
INR 64.93 |
|
UK Pound |
1 |
INR 86.06 |
|
Euro |
1 |
INR 76.39 |
|
Euro |
1 |
INR 76.57 |
Note :
Above are approximate rates obtained from sources believed to be correct
INFORMATION DETAILS
|
Analysis Done by
: |
NIY |
|
|
|
|
Report Prepared
by : |
TRU |
RATING EXPLANATIONS
|
Credit Rating |
Explanation |
Rating Comments |
|
A++ |
Minimum Risk |
Business dealings permissible with minimum
risk of default |
|
A+ |
Low Risk |
Business dealings permissible with low
risk of default |
|
A |
Acceptable Risk |
Business dealings permissible with
moderate risk of default |
|
B |
Medium Risk |
Business dealings permissible on a regular
monitoring basis |
|
C |
Medium High Risk |
Business dealings permissible preferably
on secured basis |
|
D |
High Risk |
Business dealing not recommended or on
secured terms only |
|
NB |
New Business |
No recommendation can be done due to
business in infancy stage |
|
NT |
No Trace |
No recommendation can be done as the
business is not traceable |
NB is stated where there is insufficient information to facilitate rating. However, it is not to be considered as unfavourable.
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 are as follows:
·
Financial
condition covering various ratios
·
Company
background and operations size
·
Promoters
/ Management background
·
Payment
record
·
Litigation
against the subject
·
Industry
scenario / competitor analysis
·
Supplier
/ Customer / Banker review (wherever available)
This report is issued at
your request without any risk and responsibility on the part of MIRA INFORM
PRIVATE LIMITED (MIPL) or its officials.