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ICAP Business Information
Sample of Reports
ICAP Group
∆√ª∂∞™ ¶ø§∏™∂ø¡
§ÂˆÊ. µ·Û. ™ÔÊ›·˜ 64, 115 28 ∞ı‹Ó·
∆ËÏ.: 210 7200 440, 210 7200, 450, Fax: 210 7292 575
URL: www.icap.gr, E-mail: [email protected]
Your Business Partner
>> Sample of Reports
CONTENTS
COMPREHENSIVE REPORT.................................................................................................................................3
FULL LENGTH FINANCIAL STATEMENT............................................................................................................9
COMPANY RATIOS .............................................................................................................................................11
GROUP OF COMPANIES REPORT ....................................................................................................................13
SHORT FINANCIAL STATEMENT ......................................................................................................................16
GOVERNMENT GAZETTE...................................................................................................................................18
CREDIT WATCH ..................................................................................................................................................20
COMPARATIVE TABLE OF REPORTS ..............................................................................................................22
2
Comprehensive Report
Comprehensive Report
The necessary implement for your business decisions
The Comprehensive Report provides a detailed overview of the firm’s financial situation, of the
credit ratings of the firms as well as the probable risk which may be involved.
Furthermore, the report provides detailed information on the company’s commercial activity, its
registered seat, real estate assets, management and heldings in affiliated businesses, and
associate bank.
In consequence, the Comprehensive Report provides you the information you need to take your
business decisions quickly and trustworthy.
COMPANY S.A.
ICAP ID: 4045000
57022, Sindos, Thessaloniki
Tel..: 0030 2310 555555
Fax: 0030 2310 555556
U.R.L.: www.company.gr
E-mail: [email protected]
Registers the company’s profile and
represents in a glance an overview of the
company.
Sector
: Trade (Chemicals – Gases – Paints – Explosives)
Year Established
: 2000
Year Founded
: 1976
Chairman
: Dimitris Ath, Petrou
Managing Director
: Athanasios D. Petrou
Capital
: Euro 600.000
Owners Equity
: Euro 751.536 (31/12/2006)
Total Net Sales
: Euro 2.607.072 (1/1/2006 - 31/12/2006)
Net Income for the Year Before Tax : Euro 17.925 (1/1/2006 - 31/12/2006)
Staff of Employees
: 10
FINANCIAL STATUS :
PAYMENT RECORD :
TREND :
Helps you to:
take right and factual business
decisions
minimize credit risk
evaluate stability and the
consequence of your partners
examine the base of your new
clients, suppliers and your
competitors
determine your company relations
and potential interest conflicts
The scale which is used for the
company’s profile is the above:
Financial Statement: Excellent, Very
good, Good, Satisfactory, Moderate,
Below Average, Rather poor, Poor, Bad
Trade consistency: Prompt, Regular,
Slow, Bad
Working Progress: Upward, Stable,
Downward, Under organization, Under
development, Not defined, Under reorganization
Poor
Regular
Stable
CREDIT WORTHINESS INDEX
ICAP CREDIT RATING
E (31/01/2007)
Score of Transactional Behaviour:
3Stars (4,45)
Credit Limit:
We recommend a maximum credit limit of Euro 180,000
Special events that:
SPECIAL EVENTS
th
Fire broke out in 14 of November, 2004 and one part of the company’s stores destructed.
GOV. GAZETTE No: 00035/2000 TAX REGISTR. No: 092654248
No OF THE REGISTER OF SOCIETE ANONYME : 044829 /062 /Β /99 /352
MEMBER OF INDUSTRY: THESSALONIKI CHAMBER OF COMMERCE
GENERAL REG. No.: 0070000
EXPORTS REG. No.: 0022000
LEGAL FORM :
DATE ESTABLISHED :
HEAD OFFICE :
DURATION:
Societe Anonyme
2000
Sindos Industrial Area, Thessaloniki
Up to year 2099
Affect the function of the company
Have to take into consideration so
to evaluate the rest information the
report provides
Information about the company’s
foundation, such as official registration
data as well as information about the
company’s history (change company’s
name or registered seat, merger,
imminent integration, sector’s share,
dissolution etc).
3
HISTORY:
Established following a change of the legal status of a firm originally founded in 1976.
SUPPLEMENTARY DATA ON THE ABOVEMENTIONED EVENTS PUBLISHED IN THE
GOV.GAZ.:According to the Gov.Gaz. 35/2000 subject was
established following the change in the legal status of the firm
PETROU & CO OE which was established in 1976.
ACTIVITY:
Representations, exclusive imports, packaging and trade of
agricultural chemicals and agricultural multiplication material.
Sorting and packaging of citrus fruit
ACTIVITY NACE (Main) :
5155 Wholesale of chemical products
Company’s detailed activity and activity
by NACE, based on international
templates of Eurostat organization.
PRODUCTS/SERVICES:
[EM=Exports manufacturing ET=Exports
commerce EY=Exports services F=Facon FT=On third party facilities
A=Representation D=Local agent I=Import]
COMMERCIAL :
Multiplication material, agricultural [I,A]
Chemicals, agricultural [ET,I,A]
MANUFACTURING :
Citrus fruit, fresh [EM]
Chemicals, agricultural [EM]
REPRESENTED FIRMS:
(A) : Agent, (E) : Exclusive importer
Chemie (Germany) (E)
Stoller Chemicals (United States) (A)
Grillo (Germany) (E)
KVS (Germany) (E)
Venturoli (Italy) (E)
Beta (United States) (A)
Presenting the company’s products as
well as import and export activity data.
IMPORTS:
Imports from Netherlands, Germany, Italy, Belgium, Turkey, Bulgaria, United States, China.
Import percentage: 70%
IMPORT TERMS:
Promissory letter 180 days
EXPORTS:
Exports to Bulgaria, Russian Federation, Serbia and Montenegro, F.Y.R.O.M., China.
Export sales percentage: 30%
EXPORT TERMS:
Promissory letter 180 days
CUSTOMERS:
Subject distributes its goods mainly by wholesale. Details
regarding subject's clientele are not available.
PREMISES (as declared ):
On 24/12/1999 subject's head office was changed. Previous address
3 Dodekanison, 546-26 Thessaloniki
PREMISES (as declared ):
HEAD OFFICE-WORKSHOP: 570-22 Sindos Industrial Area,
Thessaloniki, owned,plot of land 72,368 m2, covered area 1,198 m2.
OFFICES: 3 Dodekanison, 546-26 Thessaloniki, owned, covered area 80 m2.
LAND PLOTS: 570-22 Sindos Industrial Area, Thessaloniki,
owned,plot of land 1,200 m2.
It concerns assets privately-owned or/
and rented which the company uses for
operational needs.
Above premises are also used by the affiliated firm mentioned
below TEST COMPANY & CO
STAFF:
Employees
: 10 persons
Staff Progress in time :
10 (2006), 8 (2005), 5 (2004)
SHAREHOLDERS(as declared):
by 50.00% Dimitrios Ath. Petrou (born in 1945)
by 50.00% Konstantia Arh. Makridou (born in 1924)
Here displays the company’s human
resource and its progress through time.
Here displays the company’s
shareholders and informational, historical
data about the progress of the
shareholders composition. These data in
combination with other information of the
report such as the Board of Directors,
affiliated businesses and the participants
give an image about the potentiality of
the business activities.
4
It concerns the Board of Directors
constitution. These data in combination
with other information of the report such
as the Board of Directors, relative
companies and the participants give an
image about the potentiality of the
business activities of the shareholders.
BOARD OF DIRECTORS:
Dimitrios Ath. Petrou
Chairman
Athanasios Dim. Petrou Managing Director
Aikaterini Makridou
Vice-Chairman
Eleni Petrou
Member
MANAGEMENT HISTORY REVIEW:
RELATION
COMPANY
ICAP
ID
Petrou
TEST COMPANY &
Administrator
170002
Dimitrios
CO
SECTOR
Trade (Chemicals – Gases – Paints –
Explosives)
AFFILIATED COS::
TEST COMPANY & CO participates in the firm(s):
ORAS SA by 100.00% (General Partner)
(Code No: 0205023 VAT: 094367000)
DATE ESTABLISHED: 1992
SECTOR: Trade (Chemicals - Gases - Paints - Explosives)
Capital employed : 2,667,168
Owners Equity: -3,116
Loss: -602,752
Balance Data: (31.12.2006) in Euro
HEAD OFFICE: B.O: 100 532 00, Amindeo, Florina
Companies are mentioned in which the
checking company participates, as well
as the important financial and
commercial characteristics that
constitutes their profile.
ITALIA SRL by 100,00%
(Code No: 0324039)
HEAD OFFICE: Via Venetto, 24 Lastra a signa Italy
RELATIVE COMPANIES:
Dimitrios Ath. Petros participates in the firm(s):
OFIL & CO by 60,00%
(Code No.: 0170352 VAT: 093229144)
Capital Employed : 14.674
SALES : 88.041 (2004)
HEAD OFFICE : 7 Diikitiriou 546 26, Thessaloniki
FOODS Α.Ε.Τ. by 5,31%
(Code No: 4021550 VAT: 094090000)
Participation of the main carrier of the
business in other companies are
mentioned as well as the important
financial and commercial characteristics
that constitutes their profile.
Share capital: 70.000.000
Owners Equity : 77.095.820
Sales : 99.959.148
Sales : 95.897
Balance Data: (31.12.2006) σε Euro.
HEAD OFFICE: Α. G. Gennimata 546 26, Thessaloniki
FINANCIAL DATA::
Share capital amounts to Euro 600,000 divided into 2,000,000
shares at EURO 0.30 each.
Prior to the last increase in 2002 (Gov.Gaz.2034/2003) share
capital amounted to 586,940 Euro.
Here is mentioned the shareholders
capital of the company. In addition there
are mentioned general financial
information (balance sheet structure
based on a special law etc)
The latest published balance sheets are attached.
MORTGAGES/PRENOTES
Details on subject up to 31.10.2006 : 2003
1 Mortgage(s)/prenote(s) Euro 250,000
On: a building 1834m2 at Neochorouda, Thessaloniki. In favour of Emporiki Bank.
BUSINESS TRANSACTION PROFILE:
Regarding subject the following are noted up to 31.01.2007:
2006 1 Payment order(s) Euro 10,000
Here is mentioned the transactional data
per year, for the last 5 years.
5
Index which classifies the company’s
transactional behaviour for the last 5
years.
BUSINESS TRANSACTION INDEX
Subject
2007
2006
------Group 1: 3*(4.22) 5*(5.00)
Group 2: 5*(5.00) 5*(5.00)
Group 3: 5*(5.00) 5*(5.00)
Total :
3*(4.22) 5*(5.00)
2005
---5*(5.00)
5*(5.00)
5*(5.00)
5*(5.00)
2004
---5*(5.00)
5*(5.00)
5*(5.00)
5*(5.00)
2003
---5*(5.00)
5*(5.00)
5*(5.00)
5*(5.00)
Group 1: high importance
characteristics, capable to affect the
transactional history
Group 2: medium importance
characteristics which will have to be
combined with other data for the credit
risk’s estimation.
Final Result: 3Stars (4.45)
Index: 5*, 4*, 3*, 2*, 1*, NA (Not applicable)
Group 3: low importance characteristics,
which as detached facts do not consist a
sign of problems.
CLASSIFICATION
ZONE
SCALE
5*
5,00
excellent
4*
4,99-4,50
very good
3*
4,49-3,30
not stable
2*
3,29-2,00
Financial unit with cash flow liquidity problems
1*
1,99-0,00
bad transactional behaviour
ΝΑ
DESCRIPTION
Transactional Behaviour Classification
Zone
Not accountable
CLASSIFICATION WITHIN PARTICULAR SECTOR
Subject, among 299 sample of companies of its sector Trade (Chemicals - Gases - Paints Explosives), was ranked as follows, based in 2006 B/S details :
- Fixed Assets
- Total Fixed Assets
147
81
- Equity Cqpital
79
- Total Income
103
- Net Income for the Year Before Tax
183
Here is mentioned the company’s
position in the sector on the whole of the
businesses. Examine the data in the
same time with the data that we
mentioned, you can gather useful
conclusions about the capability and the
position the company has into the sector.
COMPANY FINANCIAL FIGURES RELATIVE COMPARISON
Having examined the course of subject accounts in comparison with the corresponding accounts of the sector Trade (Chemicals - Gases - Paints
- Explosives), which it belongs to, we notice the following changes. Sector averages have been calculated from a sample of 299 (2006) 318
(2005) 324 (2004) companies.
EVOLUTION
Fixed Assets
Receivables
Total Fixed Assets
Owners Equity
Liabilities
Total Net Sales
Total Gross Trading Results Account
Net Income for the Year Before Tax
COMPANY
CHANGES 06/05
-17,73%
-21,77%
-3,50%
1,23%
6,71%
-1,46%
0,28%
-27,71%
SECTOR
CHANGES 06/05
23,34%
10,81%
12,65%
6,50%
15,08%
11,65%
17,15%
99,30%
COMPANY
CHANGES 05/04
-13,97%
22,10%
-3,29%
8,96%
-6,87%
-3,18%
-40,05%
-42,10%
SECTOR
CHANGES 05/04
38,63%
14,21%
17,71%
17,67%
18,10%
19,67%
13,19%
-23,47%
COMPANY LAST FINANCIAL FIGURES IN ABSOLUTE TERMS, VERSUS SECTOR
The following table describes subject's specific accounts as they appeared in the last Balance Sheet, and relates them to the averages figures
for its corresponding sector Trade (Chemicals - Gases - Paints - Explosives). Sector averages have been calculated from a sample of 299
companies for the year 2005.
6
ACCOUNTS
Fixed Assets
Receivables
Total Fixed Assets
Owners Equity
Liabilities
Total Net Sales
Note: Values in Euro
COMPANY
93.561
2.103.218
3.338.096
751.536
2.586.560
2.607.072
543.158
17.925
SECTOR
AVERAGES
1.017.562
2.067.337
3.931.604
983.471
2.958.081
4.404.419
938.782
233.116
COMPANY CONTRIBUTION IN SHAPING SECTOR FINANCIAL FIGURES
Having evaluated subject accounts described in the last B/S (2005) in relation to the corresponding accounts of the firms in the sector Trade
(Chemicals - Gases - Paints - Explosives) (sample of 299 companies), we make note that subject contributes as follows in shaping sector's
financial figures :
ACCOUNTS
Fixed Assets
Receivables
Total Fixed Assets
Owners Equity
Liabilities
Total Net Sales
Note: Values in Euro
COMPANY
93.561
2.103.218
3.338.096
751.536
2.586.560
2.607.072
543.158
17.925
COMMENTS :
Subject was generated by conversion of the pre-existent since
1976 "PETROU BROS & CO OE. It operates in close
connection with the above mentioned affiliated firm KYRIAKOS & CO E.E. Notably that, subject
operates mainly as a commercial firm, as its trading activities contribute a 90% to its total turnover,
while its production activities cover the remaining 10%.
CREDIT APPRAISAL
We recommend a maximum credit limit of Euro 180,000
Any business transactions must be carried out on a secure basis.
Company's administrators do not consent according to the law to the procession of their personal
data.
% PARTICIPATION
0,03%
0,34%
0,28%
0,26%
0,30%
0,21%
0,20%
0,02%
Commercial Information and commends
for the company.
ICAP’s Proposal
CREDIT LIMIT FOR PREVIOUS YEARS:
2006: N/A
2005: 210.000,00 EURO
2004: 220.000,00 EURO
N/A = Not Available
BANKS:
Emporiki Bank
Thessaloniki - Central Branch (tel.:231-0544360)
EFG EUROBANK ERGASIAS S.A.
Leon. Sofou Branch (Ex Eurobank Branch) (tel.:231-0526960)
Bank of Piraeus S.A.
I. Dragoumi (Thessaloniki) Branch (tel.:231-0542213)
Omega Bank S.A.
Thessaloniki Branch (tel.:21-06970603-4)
Citibank N.A.
Thessaloniki-Tsimiski Branch (tel.:231-0266021)
Collaborated banks
7
ICAP CREDIT RATING
The following table shows the company's ICAP Credit Rating evolution.
.
RATING
2007
E (31/01/2007)
2006
D
2005
B
2004
B
Here is mentioned the estimation of the
creditworthiness of the tested companies
in relation with the possibility of
inconsistency or bankruptcy for a year.
2003
E
RATING: AA, A, BB, B, C, D, E, F, G, H, NT(NOT TRADING), NR(NOT RATED), NC (NOT
CALCULABLE)
SECTOR ICAP CREDIT RATING
The following table shows ICAP Credit Rating evolution for the sector's S.A. & L.T.D. companies.
Sector
Total Number Of Companies
2007
C
306
2006
C
311
2005
C
309
2004
C
317
2003
C
319
Grading Scale of Creditworthiness
AA, A Excellent Financial Structure
BB, B Very Good Financial Structure
C, D, E Good Financial Structure
F, G, H Encumbered Fin. Structure
N.R./ N.T. Not Rated / Not Trading
8
FULL LENGTH FINANCIAL STATEMENT (Figures in Euro)
FULL LENGTH FINANCIAL STATEMENT (Figures in Euro)
ASSETS
ACCOUNTS
31/12/2006
CHANGR 06/05 (%)
31/12/2005
CHANGE 05/04 (%)
31/12/2004
Fixed Assets
93.561
-17,73
113.722
-13,97
Intangible Assets (Net Value)
Acquisition
Depreciation
Other Intangible Assets (Net Value)
Acquisition
Depreciation
1.920
26.783
24.862
1.920
26.783
24.862
-23,81
0
2,47
-23,81
0
2,47
2.520
26.783
24.262
2.520
26.783
24.262
-22,43
12,61
18,16
-22,43
12,61
18,16
3.249
23.783
20.534
3.249
23.783
20.534
91.640
635.575
543.935
76.596
1.733
297.139
295.405
-17,59
0
3,73
0
-25
0
0,20
111.202
635.577
524.375
76.596
2.311
297.139
294.828
-13,76
19,68
30,40
45,00
-65,00
35
38,09
128.942
531.068
402.126
52.825
6.603
220.103
213.500
6.840
-69,96
22.771
-58,90
55.411
194.826
187.986
5.191
29.064
23.873
0,21
36.671
36.671
-0,00
9,26
-37,04
0
14,66
-8,70
0
0
194.828
172.058
8.244
29.064
20.820
0,23
36.671
36.671
1,71
26,39
-35,71
0
28,20
9,52
1,16
1,16
191.546
136.135
12.823
29.064
16.240
0,21
36.251
36.251
1.280
0
1.280
0
1.280
1.280
0
0
N/A
1.280
0
0
N/A
1.280
0
93.561
-17,73
113.722
-13,97
132.191
662.358
568.797
0
3,67
662.360
548.638
19,38
29,81
554.851
422.659
3.244.536
-3,02
3.345.458
-2,88
3.444.653
513.015
51.226
14,38
-62,53
448.507
136.729
0,69
18,44
445.452
115.444
27.541
83,17
15.036
-29,92
21.456
156.493
32,19
118.385
-60,03
296.170
277.756
55,73
178.357
1.340,53
12.381
2.103.218
928.380
10.218
1.030.149
36.333
11.204
3.800
83.134
-21,77
-25,99
48,08
-24,26
0
24,36
-71,13
844,27
2.688.617
1.254.341
6.900
1.360.068
36.333
9.009
13.161
8.804
22,10
62,96
-91,09
4,98
0
-36,09
N/A
0
2.201.882
769.725
77.429
1.295.495
36.333
14.096
628.303
515.638
112.666
201,58
207,34
177,77
208.333
167.773
40.560
-73,87
-76,62
-49,13
797.319
717.584
79.736
3.338.096
-3,50
3.459.180
-3,29
3.576.845
Tangible Assets (Net Value)
Acquisition
Depreciation
Fields -Lots
Buildings and Technical Works (Net Value)
Acquisition
Depreciation
Machinery -Technical -Installations -Other
Mechanical Equipment (Net Value)
Acquisition
Depreciation
Transportation Equipment (Net Value)
Acquisition
Depreciation
Furniture and Other Equipment (Net Value)
Acquisition
Depreciation
Fixed Assets under Construction and Down
Payments for the Acquisition of Fixed Assets (Net
Value)
Acquisition
Depreciation
Total Tangible and Intangible Assets (Net
Value)
Acquisition
Depreciation
Current Assets
Stocks
Merchandise
Finished and Semi finished Products, By-products
and Scrap
Raw Direct and Indirect material - Consumable
Material -Spare Parts and Containers
Down Payments for Stocks
Receivables
Customers
Bills Receivable on Hand
Cheques Receivable on Hand
Cheques Receivable (Postdated) Overdue
Sundry Debtors
Advances and Credits Suspense Account
Other Receivables
Cash
Cash on Hand
Sight and Time Deposits
Total Fixed Assets
132.191
8.804
9
LIABILITIES
ACCOUNTS
Owners Equity
Capital (Share)
Paid Up Capital
Revaluation Reserves -Investment Grants and
Subsidies
Reserves from Value Adjustment of Other Assets
31/12/2006
751.536
CHANGE 06/05 (%)
31/12/2005
CHANGE 05/04 (%)
31/12/2004
1,23
742.391
8,96
681.339
600.000
600.000
0
0
600.000
600.000
0
0
26.082
0
26.082
N/A
26.082
0
26.082
N/A
Reserves
Statutory Reserve
Extraordinary Reserves
22.317
3.142
19.175
0
0
0
22.317
3.142
19.175
0
0
0
22.317
3.142
19.175
Results Carried Forward
Period's Profit Carried Forward
Prior Period Profits
Prior Period Losses
103.137
9.146
93.991
93.991
16.118
77.874
59,25
-42,10
55,64
N/A
59.022
27.839
50.034
-18.851
9,73
-43,26
20,70
N/A
Provisions for Contingencies and Expenses
Other Provisions
600.000
600.000
N/A
N/A
292.788
292.788
0
0
292.788
292.788
Liabilities
2.586.560
6,71
2.424.002
-6,87
2.602.718
Short -Term Liabilities
Suppliers
Bills and Promissory Notes Payable
Outstanding Cheques (Postdated)
Banks -Short Term Obligations
Tax and Duties Payable
Insurance and Pension Fund Dues
Other Short -Term Obligations
2.586.560
462.133
23.935
454.426
1.641.085
6,71
176,25
-25,88
-32,78
9,05
N/A
17,61
N/A
2.424.002
167.286
32.294
676.079
1.504.927
34.518
4.235
4.664
-6,87
-52,88
-47,98
46,01
-10,63
40,47
-5,85
-51,23
2.602.718
355.045
62.086
463.045
1.683.907
24.573
4.498
9.564
Total Owners Equity and Liabilities
3.338.096
-3,50
3.459.180
-3,29
3.576.845
4.981
PROFIT AND LOSS ACCOUNT
ACCOUNTS
Net Turnover (Sales)
Total Net Sales
Cost of Net Sales
Total Cost of Net Sales
Gross Margin
Administrative Expenses
Research and Development Expenses
Selling Expenses
Operating Results Before Financial
Transactions
Interest Charges and Related Expenses
Total Net Operating Income Before
Extraordinary Items and Taxes
Extraordinary Items
Extraordinary Income
Extraordinary and Non-operating Expenses
Net Income after Extraordinary Items and
Before Taxes and Extra Depreciation
Total Depreciation Recorded
Operating Depreciation Expenses of Fixed Assets
Operating Out of Fixed Assets
1/1/2006 31/12/2006
2.607.072
2.607.072
2.063.913
2.063.913
543.158
543.158
138.111
201.442
CHANGE
06/05 (%)
-1,46
-1,46
-1,91
-1,91
0,28
0,28
15,20
N/A
22,79
1/1/2005 31/12/2005
2.645.726
2.645.726
2.104.068
2.104.068
541.658
541.658
119.883
45.716
164.055
203.605
-3,96
178.430
CHANGE
05/04 (%)
-3,18
-3,18
15,02
15,02
-40,05
-40,05
-41,78
-66,36
181,86
1/1/2004 31/12/2004
2.732.715
2.732.715
1.829.220
1.829.220
903.495
903.495
205.930
135.906
58.205
212.004
-57,89
503.453
-9,50
197.158
-20,76
248.825
25.175
69,58
14.845
-94,17
254.628
-7.250
4.288
11.538
N/A
-67,50
256,10
9.951
13.191
3.240
N/A
-3,54
-98,56
-211.798
13.676
225.474
17.925
-27,71
24.797
-42,10
42.830
20.162
20.162
0
17.925
-60,66
-60,66
N/A
-27,71
51.251
51.251
0
24.797
-39,73
-39,73
N/A
-42,10
85.035
85.035
0
42.830
-42,10
-42,10
-42,10
1/1/2004 31/12/2004
42.830
14.990
27.839
APPROPRIATION ACCOUNT
ACCOUNTS
Net Income or Loss for the Year
Applicable Income Tax for the Year
Profit Available for Distribution (or Lessen
1/1/2006 31/12/2006
17.925
8.779
9.146
CHANGE
06/05 (%)
-27,71
1,15
-43,26
1/1/2005 31/12/2005
24.797
8.679
16.118
CHANGE
05/04 (%)
10
Carried Forward)
Profit Carried Forward
9.146
COMPANY RATIOS
-43,26
16.118
-42,10
27.839
COMPANY RATIOS
PROFITABILITY RATIOS
RATES
2,40
CHANGE
06/05 (%)
-31,03%
26,29
-15,68%
31,18
-28,65%
43,70
0,53
-24,28%
0,70
-46,56%
1,31
5,78
-8,40%
6,31
-29,18%
8,91
20,83
7,81
0,69
1,76%
-2,50%
-26,60%
20,47
8,01
0,94
-38,08%
-56,51%
-40,13%
33,06
18,42
1,57
7,53
-10,25%
8,39
-21,37%
10,67
8,58
-13,77%
9,95
-53,78%
21,53
N/C
260.707,19
1.792,48
N/A
-1,46%
-27,71%
N/C
264.572,60
2.479,65
N/A
-3,18%
-42,10%
0,59
273.271,47
4.282,97
31/12/2006
Return on Equity (Before Income Tax) (%)
Return on Equity (Before Interest and Income Tax)
(%)
Return on Capital Employed (Before Income Tax)
(%)
Return on Capital Employed (Before Interest and
Income Tax) (%)
Gross Profit Margin (%)
Operating Profitability (%)
Net Profit Margin (Before Income Tax) (%)
Net Profit Margin (Before Interest and Income Tax)
(%)
Net Profit Margin (before Interest, Income Tax,
Depreciation and Non Operating Income) (%)
Efficiency of Financial Leverage (X)
Personnel Productivity (EURO)
Personnel Profitability (EURO)
31/12/2005
3,48
CHANGE
31/12/2004
05/04 (%)
-45,79%
6,42
VIABILITY AND CAPITAL STRUCTURE RATIOS
RATES
Financial Leverage (:1)
Total Debt Equity Ratio (:1)
Banks-Short Term Obligations to Owners Equity
(%)
Capital Structure (X)
Basic Period of Viability (DAYS)
Equity to Fixed Assets (X)
Fixed Assets to Long Term Liabilities (X)
Fixed Assets to Total Owners Equity and
Liabilities (%)
Interest Coverage (Before Interest and Income
Tax) (X)
31/12/2006
0,77
3,44
CHANGE
06/05 (%)
-2,53%
-6,01%
CHANGE
05/04 (%)
31/12/2005
31/12/2004
0,78
3,66
-2,47%
-13,88%
0,81
4,25
218,36
7,72%
202,71
-17,98%
247,15
4,55
440,11
8,03
N/C
-7,89%
-3,69%
22,97%
N/A
4,94
456,98
6,53
N/C
0,82%
-15,54%
26,80%
N/A
4,90
541,04
5,15
N/C
2,80
-14,89%
3,29
-11,08%
3,70
1,10
-2,65%
1,12
-3,42%
1,17
LIQUITIDY RATIOS
RATES
Current Ratio (Χ)
Quick Ratio (Acid Test) (Χ)
Cash Ratio (Χ)
Working Capital (EURO)
Short Term Liabilities to Working Capital (Χ)
31/12/2006
1,32
1,12
0,17
657.975,80
3,93
CHANGE
06/05 (%)
-2,22%
-4,27%
-15%
-28,59%
49,43%
31/12/2005
1,35
1,17
0,20
921.456,02
2,63
CHANGE
05/04 (%)
1,50%
4,46%
-31,03%
9,44%
-14,89%
31/12/2004
1,33
1,12
0,29
841.935,57
3,09
ACTIVITY RATIOS
RATES
Collection Period (DAYS)
Payable Period (DAYS)
Inventory Turnover (DAYS)
Operating Cycle (DAYS)
Commercial Cycle (DAYS)
Equity Turnover (Χ)
Turnover of Capital Employed (Χ)
Fixed Assets Turnover (Χ)
Significance of Selling Expenses (%)
31/12/2006
326,40
160,59
85,02
411,42
250,83
3,49
0,77
25,15
7,73
CHANGE
31/12/2005
06/05 (%)
-2,17%
333,63
5,44%
152,30
9,65%
77,54
0,06%
411,16
-3,10%
258,87
-6,18%
3,72
2,67%
0,75
16,87%
21,52
24,68%
6,20
CHANGE
31/12/2004
05/04 (%)
30,86%
254,95
13,18%
134,56
-21,23%
98,44
16,35%
353,39
18,29%
218,84
-9,05%
4,09
-10,71%
0,84
34,16%
16,04
191,08%
2,13
11
INVESTOR RATIOS
RATES
Share Internal Value (EURO)
Earnings per Share (EURO)
Dividend per Share (EURO)
Dividend to Net Income (Before Tax) (%)
31/12/2006
0,38
0,01
N/C
N/C
SECTOR RATIOS
RATES
Return on Equity (Before Interest and Income Tax) (%)
Return on Capital Employed (Before Interest and Income Tax) (%)
Net Profit Margin (before Interest, Income Tax, Depreciation and Non
Operating Income) (%)
24,20
31,35
8,06
21,39
7,43
5,52
CHANGE
06/05 (%)
78,47%
49,21%
44,96%
4,96%
4,96%
78,64%
8,80
26,62%
2006
13,56
21,01
5,56
20,38
5,69
3,09
CHANGE
05/04 (%)
-38,70%
-31,43%
-28,35%
-5,43%
-5,43%
-36,02%
6,95
-11,80%
2005
2004
22,12
30,64
7,76
21,55
6,49
4,83
7,88
ACTIVITY RATIOS
RATES
2006
155,14
125,26
65,89
4,39
1,13
CHANGE
06/05 (%)
2,09%
0,75%
1,01%
0%
-2,59%
2005
151,96
124,33
65,23
4,39
1,16
CHANGE
05/04 (%)
-0,03%
-5,76%
-13,45%
-4,15%
0%
2004
152,00
131,92
75,36
4,58
1,16
RATES
Interest Coverage (Before Interest and Income Tax) (X)
2006
0,75
3,00
4,39
CHANGE
06/05 (%)
1,35%
7,91%
55,67%
2005
0,74
2,78
2,82
CHANGE
05/04 (%)
0%
0%
-21,67%
2004
0,74
2,78
3,60
LIQUITIDY RATIOS
RATES
Current Ratio (Χ)
Quick Ratio (Χ)
2006
1,18
0,93
135.239.
447,55
CHANGE
06/05 (%)
-1,67%
-1,06%
2005
1,20
0,94
120.791.28
11,96%
0,63
CHANGE
05/04 (%)
-0,83%
1,08%
2004
1,21
0,93
124.389.68
-2,89%
9,47
Sample of Companies: 299(2005), 318(2004), 324(2003)
SYMBOLS EXPLANATION
N/A: Not Available
N/C: Not Calculable
The indications N/A and N/C may appear either in cases where values of the balance sheet accounts that participate in the computation of the
ratios in question are absent in the original balance sheet or the computation of certain ratios does not have a meaning i.e. Return on Equity ratio or
Total Dept Equity ratio for companies where Equity is negative, etc.
12
GROUP OF COMPANIES REPORT
GROUP OF COMPANIES REPORT
GROUP OF COMPANIES
(ICAP ID : 99998)
HEAD OFFICE : 80 Sofokleous Str., 11143, Athens, Attiki
Tel. : 210 2525111, Fax : 210 2525118
Total Number of Companies
: 14
Group Total Number of Employees : 2.511
Total Equity
: Euro 1.100.359.000 (31/12/2006)
Turnover Income
: Euro 1.568.109.000 (1/1/2006 - 31/12/2006)
Profit/(Loss) Before Tax
: Euro 380.823.000 (1/1/2006 - 31/12/2006)
MAIN COMPANY OF THE GROUP
COMPANY SA
ICAP ID : 8055800 Vat Number: 99999999
Year Established : 1911
Sector : Industry (Non-Metallic Mineral Products)
Capital : Euro 168.970.408
Total Equity : Euro 781.875.000 (31/12/2006)
Turnover Income : Euro 519.847.000 (1/1/2006 - 31/12/2006)
Profit/(Loss) Before Tax : Euro 167.313.000 (1/1/2006 - 31/12/2006)
HEAD OFFICE: 80 Sofokleous Str., 11143, Athens, Attiki
OTHER COMPANIES OF THE GROUP
COMPANY No1 SA
Total Equity : Euro 174.881 (31/12/2006)
Profit/(Loss) Before Tax : Euro -71.657 (1/1/2006 - 31/12/2006)
Consolidation method : Full Consolidation method
Company Status: Work Suspension (1997)
COMPANY No2 SA
HEAD OFFICE: 80 Sofokleous Str., 11143, Athens, Attiki
COMPANY No3 SA
Sector : Trade (Construction Materials - Prefabrications)
Capital : Euro 3 009 648
13
Profit/(Loss) Before Tax : Euro 396.042 (1/1/2006 - 31/12/2006)
HEAD OFFICE: 80 Sofokleous Str, 11143, Athens, Attiki
COMPANY No4 SA
Capital : Euro 780.000
Total Equity : Euro -384.916 (31/12/2006)
COMPANY No5 SA
COMPANY No6 SA
OFFICES: 80 Sofokleous Str, 11143, Athens, Attiki
COMPANY No7 SA
Turnover Income : Euro 72.686 (1/1/2006 - 31/12/2006)
OFFICES: 7, Egnatias Ave., 54249, Thessaloniki
COMPANY No8 SA
14
COMPANY No9 SA
Sector : Trade (Construction Materials - Prefabrications)
COMPANY No10 SA
Sector : Holding Companies
COMPANY No11 SA
Sector : Transportation Services
Turnover Income : Euro 902.709 (1/1/2006 - 31/12/2006)
COMPANY No12 SA
Sector : Transportation by Sea
COMPANY No13 SA
Sector : Transportation by Sea
15
SHORT FINANCIAL STATEMENT
(FiguresSTATEMENT
in Euro)
SHORT FINANCIAL
(Figures in Euro)
ASSETS
ACCOUNTS
Fixed Assets
31/12/2006
CHANGE 06/05 (%)
31/12/2005
CHANGE 05/04 (%) 31/12/2004
48.497
57,71
30.751
-34,05
46.629
0
N/A
0
N/A
0
48.497
-71,83
172.180
0
172.180
Machinery and Mechanical Equipment
0
N/A
0
N/A
0
Intangibles Assets and Estabishment Expenses
0
N/A
2.178
0
2.178
Accumulated Depreciation
0
N/A
143.607
12,43
127.729
Depreciation of Buildings / Furniture / Means of
Transport
0
N/A
141.430
12,65
125.551
Depreciation of Machinery and Mechanical
Equipment
0
N/A
0
N/A
0
Depreciation of Intangible Assets and
Establishment Expenses
0
N/A
2.178
0
2.178
Long Term Receivables
0
N/A
0
N/A
0
Participations
0
N/A
0
N/A
0
Inventories
95.298
-10,73
106.748
6,57
100.165
Finished Products / Merchandise
Land
Buildings / Means of Transport / Furniture and
Other Equipment
95.298
-10,73
106.748
6,57
100.165
Semi finished Goods
0
N/A
0
N/A
0
Raw Direct and Indirect Material
0
N/A
0
N/A
0
Receivables / Transit balances
1.142.471
18,91
960.816
0,18
959.077
Receivables from Customers / Bills and
Cheques
0
N/A
960.816
0,18
959.077
Marketable Securities
0
N/A
0
N/A
0
1.142.471
N/A
0
N/A
0
40.326
-37,41
64.427
11,65
57.706
1.326.593
14,09
1.162.742
-0,07
1.163.578
Other Receivables / Transit Debit Balances
Cash and Deposits
Total Assets
LIABILITIES
ACCOUNTS
31/12/2006
CHANGE 06/05 (%)
31/12/2005
CHANGE 05/04 (%) 31/12/2004
Shareholders Equity
263.063
1,18
260.002
-9,21
286.366
Share Capital
150.000
0
150.000
0
150.000
Capital Surplus
78.989
3,34
76.436
3,38
73.935
Earned Surplus / Accumulated Losses
34.074
1,51
33.566
-46,24
62.432
Long Term Liabilities and Provisions
6.001
N/A
0
N/A
67.786
0
N/A
0
N/A
0
6.001
N/A
0
N/A
67.786
1.057.529
17,15
902.740
11,53
809.425
0
N/A
451.499
22,32
369.109
Long Term Liabilities
Provisions
Current Liabilities / Transit Balances
Short Term Bank Debt
16
Suppliers / Bills Notes Payable and Cheques /
Creditors
0
N/A
343.729
-2,56
352.775
Dividends Payable
0
N/A
46.000
-19,30
57.000
Partners / Shareholders Accounts
0
N/A
0
N/A
0
Other Liabilities / Transit Credit Balances
1.057.529
1.619,22
61.512
101,41
30.541
Total Liabilities and Net Worth
1.326.593
14,09
1.162.742
-0,07
1.163.578
CHANGE 05/04 (%)
1/1/2004 31/12/2004
PROFIT AND LOSS ACCOUNT
ACCOUNTS
1/1/2006 31/12/2006
CHANGE 06/05 (%)
1/1/2005 31/12/2004
Total Net Sales
0
N/A
0
N/A
0
Total Net Sales
1.200.166
-12,79
1.376.198
4,68
1.314.731
Cost of Net Sales
943.254
-9,14
1.038.152
-1,53
1.054.332
Gross Margin
256.912
-24
338.046
29,82
260.399
5.400
-34,67
8.266
10,04
7.512
32.444
0,60
32.251
54,84
20.829
148.250
-1,60
150.668
0,04
150.614
81.619
-50,05
163.392
69,38
96.467
0
N/A
0
N/A
0
Non Operating Expenses
6.003
-93,00
85.734
21.939,59
389
Depreciation Out of Cost
0
N/A
0
N/A
0
Total Depreciation
0
N/A
0
N/A
0
Depreciation Included in the Operation Cost
0
N/A
0
N/A
0
75.616
-2,63
77.658
-19,17
96.078
Net Dividends
48.000
N/A
0
N/A
57.000
Income Tax
24.555
N/A
0
N/A
33.974
Commission and Other Operating Income
Interest Expenses
Other Operating Expenses
Operating Results after Interest Expenses
Non Operating Income
COMPANY RATIOS
RATES
31/12/2006
CHANGE 06/05 (%)
31/12/2005
CHANGE 05/04 (%) 31/12/2004
28,74
1,09
28,43
-16,50
34,05
Return on Equity (Before Interest and Income
Tax) (%)
41,08
2,11
40,23
-2,90
41,43
Return on Capital Employed (Before Interest
and Income Tax) (%)
8,14
-13,76
9,45
-0,10
9,46
21,41
-12,82
24,56
23,98
19,81
9,50
-33,19
14,22
59,42
8,92
6,30
11,70
5,64
-22,84
7,31
Net Profit Margin (before Interest, Income Tax,
Depreciation and Non Operating Income) (%)
9,50
-33,19
14,22
59,42
8,92
17
RATES
31/12/2006
CHANGE 06/05 (%)
31/12/2005
CHANGE 05/04 (%) 31/12/2004
0,80
2,56
0,78
4
0,75
4,04
16,43
3,47
13,40
3,06
Interest Coverage (Before Interest and Income
Tax) (X)
3,33
-2,35
3,41
-39,22
5,61
LIQUITIDY RATIOS
RATES
31/12/2006
CHANGE 06/05 (%)
31/12/2005
CHANGE 05/04 (%) 31/12/2004
Current Ratio (Χ)
1,21
-7,63
1,31
-2,24
1,34
Quick Ratio (Acid Test) (Χ)
1,12
-5,88
1,19
-2,46
1,22
220.566,84
-3,79
229.251,48
-25,45 307.523,16
ACTIVITY RATIOS
RATES
31/12/2006
CHANGE 06/05 (%)
31/12/2005
CHANGE 05/04 (%) 31/12/2004
347,45
39,71
248,70
91,20
130,07
409,22
234,22
122,44
100,52
61,06
36,88
1,40
36,37
2,48
35,49
4,56
-9,52
5,04
8,15
4,66
0,90
-23,73
1,18
11,32
1,06
GOVERNMENT GAZETTE
GOVERNMENT GAZETTE
COMPANY S.A.
ICAP ID: 4045400
35 Ermou
1767352, Kifisia, Attiki
Tel.: 210 8855555
Fax: 210 8855556
U.R.L.: www.company.gr
Sector
: Industry (Food Products)
Chairman
: Ioannis Ath. Petrou
Managing Director
: Dimitrios Ioan. Petrou
Capital
: Euro 39.094.062
Shareholders Equity
: Euro 61.660.000 (31/12/2006)
Total Net Sales
: Euro 319.301.000 (1/1/2006 - 31/12/2006)
Net Income for the Year Before Tax : Euro -4.497.000 (1/1/2006 - 31/12/2006)
Staff of employees
: 1.400
18
GOVERNMENT GAZETTE DATA
Year Number
Gov. Gaz. Event
1977
3734
Company formation
1978
32
Head Οffice
1978
32
Board of Directors
1979
2033
Balance Sheet
1980
2444
Balance Sheet
1981
2176
Balance Sheet
1982
138
1982
2357
Capital Increase
Balance Sheet
1982
4672
Amendments in the Articles of Incorporation
1983
1541
1984
278
1984
1707
1985
760
1985
1994
Balance Sheet
1985
2625
Board of Directors
1986
2121
Balance Sheet
1987
1904
Balance Sheet
1988
1883
Balance Sheet
Balance Sheet
Board of Directors
Balance Sheet
Capital Increase
1988
3534
Capital Payment
1989
2082
Balance Sheet
1990
1873
Balance Sheet
1991
2222
Balance Sheet
1992
2376
Balance Sheet
1993
3236
Balance Sheet
1994
3201
Balance Sheet
1995
3685
Balance Sheet
1996
4691
Balance Sheet
1997
6355
Balance Sheet
1998
6780
Balance Sheet
2000
136
Definition of Company’s Activity
2000
224
Balance Sheet
2001
9980
Balance Sheet
2002
5983
2003
172
Balance Sheet
Absorption
2003
6731
2003
11005
Balance Sheet
2004
5485
Balance Sheet
2005
9000
Balance Sheet
2006
13296
Balance Sheet
SYROS S.A.
PEIRAMATIKO S.A.
20842
171930
Definition of Representatives
19
Credit Watch
CREDIT WATCH
TEST S.A.
ICAP ID: 8088000
15125, Maroussi, Athens
Tel..: 0030 210 6565656
Fax: 0030 210 5656565
U.R.L.: www.test.gr
Company Profile:
03/05/2006: The company’s ICAP Rating has been modified. ICAP RATING: A
04/07/2006: It is noted a change in subject’s capital. Subject’s new capital amounts to Euro 250.000.
The company’s sector of activities is the following: Industry (Non-Metallic Mineral Products).
The company employees 560 persons.
Government Gazette Events:
10/06/2006: Subject absorbed a business sector of the company TEST S.A.
An agreement plan was published for the contribution of subject’s sector (Gov. Gaz. No.: 1952/2006).
A contract plan was published for a company’s absorption by subject (Gov. Gaz. No.: 1952/2006).
11/07/2006: The decision for subject’s merger was revoked (Gov. Gaz. No.: 1952/2006).
Subject was dissociated, (Gov. Gaz. No: 1952/2006). According to the above, the firm’s Monitoring terminates.
Subject was merged with other(s) firm(s) for the establishment of the company HELLENIC COMMERCIAL S.A., (VAT No.:
094568999), (Gov. Gaz. No: 1952/2006). According to the above, the firm’s Monitoring terminates. In case you wish the
Monitoring Service for the new company, you are kindly requested to send us a new inquiry.
A plan was published for subject’s dissociation, (Gov. Gaz. No.: 1952/2006).
Company Administration / Shareholders:
18/08/2006: Changes have been noted concerning subject’s shareholders/partners structure.
Shareholders (as declared):
by 99.90% George D. Papadopoulos (born in 1953)
by 0.10% Alkiviadis D. Ioannidis
Up to the begging of 2004 subject's shareholders were George D. Papadopoulos and Alexandros D. Ioannidis.
Changes have been noted concerning subject’s Administration structure.
Board of Directord:
George D. Papadopoulos Chairman
Panagiotis G. Ioannidis Vice-Chairman, Managing Director
Eleftheria G. Georgiou Member
Alarm Events:
12/09/2006: The Creditor Banks hold the majority of subject's shares.
A program regarding the company’s recovery was completed.
17/10/2006: The negotiations of subject’s shares at the Athens Stock Exchange were restarted following a period of
suspension.
The company commenced full business activities following a period of limited operation.
20
30/11/2006: A pending judicial procedure was arranged.
18/08/2006: On 01.08.06 subject was declared bankruptcy by the First Instance Court of Athens, Court Decision No:
1569/01.08.06. Adjudication No: 26296.Payments stopped on: 31.07.06. Official Receiver: Mrs. Penelope Georgiou.
Subject’s established on 29/11/2006 following the change of the legal status of the company PRIMOUDIS, K., & CO O.E. This
event has not been published in the Gov. Gaz. Yet.
Balance Sheet Data:
02/01/2007: Α balance sheet for the fiscal year: 1/1/2006 – 31/12/2006 was registered.
The company displays losses instead of net profits in the previous fiscal year.
The company faces negative operating results (–170.000 Euro) and losses (-210.000 Euro).
The company faces a negative net worth (-25.600 Euro).
Addresses:
Subject’s head office address is the following: 7 Papadiamantopoulou, Str., 115 28, Athens.
Activity Data:
The company’s main NACE code of activity is the following:
1542 Manufacture of refined oils and fats
Business Transaction Profile:
Subject's business transaction profile has not been affected by any incidents up to 05.02.2007
Business Transaction Index
Subject
2007
---Group 1: 5*(5.00)
Group 2: 5*(5.00)
Group 3: 5*(5.00)
Total :
5*(5.00)
2006
---5*(5.00)
5*(5.00)
5*(5.00)
5*(5.00)
2005
---5*(5.00)
5*(5.00)
5*(5.00)
5*(5.00)
2004
---5*(5.00)
5*(5.00)
5*(5.00)
5*(5.00)
2003
---5*(5.00)
5*(5.00)
5*(5.00)
5*(5.00)
Final Result: 5Stars (5.00)
Index: 5*, 4*, 3*, 2*, 1*, NA (Not applicable)
21
COMPARATIVE TABLE OF REPORTS
CONTENTS
COMPREHENSIVE
STANDARD
COMPACT
COMPANY PROFILE
CREDIT WORTHINESS INDEX
SPECIAL EVENTS
GOV. GAZETTE DATA
DATE ESTABLISHED
HISTORY
ACTIVITY
ACTIVITY BY NACE (Main)
PRODUCTS / SERVICES
REPRESENTED FIRMS
TRADE MARKS
FRANCHISEE / FRANCHISOR
IMPORTS
EXPORTS
SUPPLIERS
CUSTOMERS
PREMISES
STAFF
GROUP DATA
SHAREHOLDERS
BOARD OF DIRECTORS
MANAGEMENT HISTORY REVIEW
PARTICIPATIONS
SUBSIDIARIES /PARENT COMPANIES
FINANCIAL DATA
MORTAGES / LOANS
BUSINESS TRANSACTION PROFILE
BUSINESS TRANSACTION INDEX
FINANCIAL COMMENTS
CLASSIFICATION WITHIN PARTICULAR SECTOR
COMPANY´S FINANCIAL FIGURES RELATIVE
COMPARISON
COMPANY´S LAST FINANCIAL FIGURES IN ABSOLUTE
TERMS, VERSUS SECTOR
SECTOR´S FINANCIAL DATA
COMPANY´S CONTRIBUTION IN SHAPING SECTOR
FINANCIAL FIGURES
SECTOR STUDIES
COMMENTS
CREDIT APPRAISAL
CREDIT LIMIT FOR PREVIOUS YEARS
BANKS
ICAP CREDIT RATING
SECTOR ICAP CREDIT RATING
FULL LENGTH 3-YEAR FINANCIAL STATEMENT
SHORT LENGTH FINANCIAL STATEMENT
SECTOR RATIOS
COMPANY RATIOS
SAMPLE OF COMPANIES
BALANCES NOTES
22
ICAP ONLINE SERVICES
www.icapb2b.gr
ICAP Group
SALES DIVISION
64 Vas.Sofias Ave., 115 28 Athens
Tel.: 0030 210 7200 440, 210 7200 450, Fax: 0030 210 7292 575
URL: www.icap.gr, E-mail: [email protected]
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