Risk Ratio

Credit Limit
Trade Credit € 26.800

Comment

 Stelline Stelline
It is a company of medium small size operating from about 29 years, which presents a level of business riskiness low.
The analysis of the acquired data, compared with statistical models of reference, does not detect any unfavorable element that may affect the company's ability to meet its obligations in the short term. It is possible to grant commercial credits.

Establishment Date 29/09/1986
Company Status ACTIVE
Activity Description ISTITUTO PRIVATO DI INFORMAZIONI COMMERCIALI (DAL 03.02.87); ISTITUTO DI INVESTIGAZIONI (DAL 04.03.89); AGENZIA DI ...
Employees 14
Company Negative Information
NO
Executives Negative Information
NO
Others' Negative Information
NO
Companies Negative Information
NO
Company Real Estate
YES

Data taken from the official balance sheet on 31/12/2014 (in-depth analysis in the section BALANCE SHEET ANALYSIS)
Balance sheet ratios Ratio Company Sector
ROE 29,64% 9,13%
ROI 31,27% 4,46%
ROS 24,90% -2,10%
Short-term liquidity 2,85 3,84
Year 2012 Year 2013 Year 2014
Turnover 2.217.410,00 2.193.384,00 2.151.967,00
Operating Profit (Loss) 581.785,00 566.469,00 341.347,00
Shareholder's Equity 914.049,00 1.210.254,00 1.151.601,00
Fixed Assets 473.282,00 431.331,00 416.919,00

It indicates the main company data obtained from the company registration.
Company name COMAS S.R.L.
Legal Form SOCIETA' A RESPONSABILITA' LIMITATA
Registered Address VIA MARTIRI DI CIVITELLA, 11 - 52100 AREZZO (AR)
Fiscal Code 01209940517
Vat Number 01209940517
Share Capital
Authorized Subscribed Paid up
100.000,00 € 100.000,00 € 100.000,00 €
Establishment Date 29/09/1986
Starting Activity Date 03/02/1987
Registration Date Number 89608 dated 19/02/1996
Company Status ACTIVE

001
Name
MASSETTI MARCO
Date of Birth 20/09/1964
Place of Birth AREZZO (AR)
Fiscal Code MSSMRC64P20A390I
Address VIA IL POGGETTO, 54 - RUSCELLO - AREZZO (AR)
Positions
CHAIRMAN OF THE BOARD OF DIRECTORS from 01/09/2012
002
Name
MARZUPINI ALESSANDRA
Date of Birth 17/11/1965
Place of Birth AREZZO (AR)
Fiscal Code MRZLSN65S57A390J
Address LOCALITA' IL POGGETTO, 54 - AREZZO (AR)
Positions
COUNCILLOR from 01/09/2012
BOARD OF DIRECTORS VICE PRESIDENT from 01/09/2012

It reports the list of shareholders and holders of rights on shares.
001
Name
MASSETTI MARCO
Fiscal Code MSSMRC64P20A390I
Address LOC.IL POGGETTO, 54 - RUSCELLO - 52100 - AREZZO (AREZZO)
Share Value 75.000,00 €
Right Property
Percentage 75,00 %
002
Name
MARZUPINI ALESSANDRA
Fiscal Code MRZLSN65S57A390J
Address LOC.IL POGGETTO, 54 - RUSCELLO - 52100 - AREZZO (AREZZO)
Share Value 25.000,00 €
Right Property
Percentage 25,00 %

Activity Description ISTITUTO PRIVATO DI INFORMAZIONI COMMERCIALI (DAL 03.02.87); ISTITUTO DI INVESTIGAZIONI (DAL 04.03.89); AGENZIA DI AFFARI CONCERNENTE IL RECUPERO CREDITI PER CONTO TERZI (DAL 24.1.94) SERVIZI DI CONSULTAZIONE ON-LINE DI BANCHE DATI (DAL 8.1.01)
Activity Description LA SOCIETA' HA PER OGGETTO LE SEGUENTI ATTIVITA': - ATTIVITA' DI INVESTIGAZIONE E DI RACCOLTA DATI PER CONTO DI PRIVATI ED ENTI; - ATTIVITA' DI RECUPERO CREDITI AI SENSI DELL'ARTICOLO 115 DEL T.U.L.P.S.; - IL REPERIMENTO DI INFORMAZIONI COMMERCIALI E PRECONTRATTUALI; - L'ESECUZIONE IN CONTO PROPRIO O PER CONTO DI TERZI DI VISURE E CERTIFICATI PRESSO TUTTI I PUBBLICI UFFICI; - SERVIZI DI ACQUISTO E CESSIONE DEL CREDITO; - LA GESTIONE DI BANCHE DATI TELEMATICHE; - PRODUZIONE, SVILUPPO E ASSISTENZA DI PROGRAMMI APPLICATIVI PER L'INFORMATICA. LA SOCIETA', AI FINI DEL CONSEGUIMENTO DELLO SCOPO SOCIALE, POTRA' INOLTRE COMPIERE TUTTE LE OPERAZIONI COMMERCIALI, FINANZIARIE, INDUSTRIALI, MOBILIARI E IMMOBILIARI RITENUTE IDONEE OD OPPORTUNE, PRESTARE FIDEIUSSIONI E GARANZIE REALI O PERSONALI, ANCHE A FAVORE DI TERZI, E ASSUMERE PARTECIPAZIONI E INTERESSENZE IN ALTRE SOCIETA' O IMPRESE ITALIANE ED ESTERE, AVENTI OGGETTO ANALOGO, AFFINE O CONNESSO AL PROPRIO, PURCHE' TALI OPERAZIONI NON SIANO SVOLTE IN VIA PREVALENTE E, TRATTANDOSI DI OPERAZIONI FINANZIARIE, QUESTE NON SIANO DIRETTE ALLA RACCOLTA DEL RISPARMIO, NE' ESERCITATE NEI CONFRONTI DEL PUBBLICO, E COMUNQUE SVOLTE NEL RISPETTO DELLE IND... LA SOCIETA' HA PER OGGETTO LE SEGUENTI ATTIVITA': - ATTIVITA' DI INVESTIGAZIONE E DI RACCOLTA DATI PER CONTO DI PRIVATI ED ENTI; - ATTIVITA' DI RECUPERO CREDITI AI SENSI DELL'ARTICOLO 115 DEL T.U.L.P.S.; - IL REPERIMENTO DI INFORMAZIONI COMMERCIALI E PRECONTRATTUALI; - L'ESECUZIONE IN CONTO PROPRIO O PER CONTO DI TERZI DI VISURE E CERTIFICATI PRESSO TUTTI I PUBBLICI UFFICI; - SERVIZI DI ACQUISTO E CESSIONE DEL CREDITO; - LA GESTIONE DI BANCHE DATI TELEMATICHE; - PRODUZIONE, SVILUPPO E ASSISTENZA DI PROGRAMMI APPLICATIVI PER L'INFORMATICA. LA SOCIETA', AI FINI DEL CONSEGUIMENTO DELLO SCOPO SOCIALE, POTRA' INOLTRE COMPIERE TUTTE LE OPERAZIONI COMMERCIALI, FINANZIARIE, INDUSTRIALI, MOBILIARI E IMMOBILIARI RITENUTE IDONEE OD OPPORTUNE, PRESTARE FIDEIUSSIONI E GARANZIE REALI O PERSONALI, ANCHE A FAVORE DI TERZI, E ASSUMERE PARTECIPAZIONI E INTERESSENZE IN ALTRE SOCIETA' O IMPRESE ITALIANE ED ESTERE, AVENTI OGGETTO ANALOGO, AFFINE O CONNESSO AL PROPRIO, PURCHE' TALI OPERAZIONI NON SIANO SVOLTE IN VIA PREVALENTE E, TRATTANDOSI DI OPERAZIONI FINANZIARIE, QUESTE NON SIANO DIRETTE ALLA RACCOLTA DEL RISPARMIO, NE' ESERCITATE NEI CONFRONTI DEL PUBBLICO, E COMUNQUE SVOLTE NEL RISPETTO DELLE INDEROGABILI NORME DI LEGGE.
Ateco code 82.91.2 - Agenzie di informazioni commerciali
SAE 430
RAE 830
NACE 82.9.1
Registers Positions and Licences
Licences
Issuing Authority PREFETTURA
Number 497
Registration Date 06/10/1992

Accreditation SGQ - CERTIFICAZIONE DI SISTEMI DI GESTIONE PER LA QUALITA'
Certifying Body IMQ S.P.A.
Certificate number 9175.CMS5
First issue date 25/08/2006

Given by the Italian Competition Authority, valorises the conduct of the honest businesses, working in accordance with the principles of legality, transparency and social responsibility.
Date 09/03/2016
Outcome Rating Assigned
Rating (from 1 to 3 little stars)
Expiration date 09/03/2018

It reports the number of employees officially declared by the company (source Italian Business Register)
Monthly distribution
Year 2014 Employees Independents Total Number
September 14 0 14
June 18 0 18
March 18 0 18

List of the positions held by executives in other companies as it results from the Italian Business Register (Chamber of Commerce).
Executive MASSETTI MARCO
Does not held any active position in companies
Executive MARZUPINI ALESSANDRA
Position
MANAGING DIRECTOR from 17/10/2013
WEBBER S.R.L.
VIA MARTIRI DI CIVITELLA, 11 - AREZZO (AR)
ACTIVE
Business Register - AR 166612
Fiscal Code 02165240512
Hosting e fornitura di servizi applicativi (asp)
FINANCIAL STATEMENT on 31/12/2014
SHAREHOLDER'S EQUITY 9.688,00
REVENUES 116.692,00
OPERATING PROFIT (EBIT) 5.957,00
PROFIT (LOSS) OF THE YEAR 1.392,00
EMPLOYEES NaN

It reports the positions previously held by executives in other companies concerning the last 5 years.
Executive MASSETTI MARCO
Previous Position
LIQUIDATOR
Position Ceased from 13/07/2011
ATLETICO AREZZO S.R.L. IN LIQUIDAZIONE
VIALE GRAMSCI, SNC - AREZZO (AR)
STOPPED from 13/07/2011
Business Register - AR 157859
Fiscal Code 02047700519
Attivita' di club sportivi
Executive MARZUPINI ALESSANDRA
Positions previously held are not reported

It reports the list of the real estate held by the requested subject, as it results from the Italian Real Estate Register.
Real Estates
Name No Match Match
COMAS S.R.L.
REAL ESTATES LIST
Real Estates Location AREZZO
Buildings 7
Lands 0

It reports the result of the search of negative prejudicial events and protested bills upon the names mentioned below.
Protested Bills
Name No Match Match
COMAS S.R.L.  
MASSETTI MARCO  
MARZUPINI ALESSANDRA  
WEBBER S.R.L.  
Real Estate Prejudicial Events
Name No Match Match
COMAS S.R.L.  
MASSETTI MARCO  
MARZUPINI ALESSANDRA  
WEBBER S.R.L.  
Bankruptcy Proceedings
Name No Match Match
COMAS S.R.L.  
WEBBER S.R.L.  
ATLETICO AREZZO S.R.L. IN LIQUIDAZIONE  

Financial news relating to the company taken from the consultation of more than 150 national and local newspapers.
Research press articles
Name No Match Match
COMAS S.R.L.

It reports the main financial ratios taken from the last official registered balance sheet (year 2014).
Stability Ratios
Property Assets Ratio 2,76
Taxes on Revenues 0,00
Equity Ratio 1,90
Liquidity Ratios
Liquidity Ratio 2,85
Availability Ratio 2,82
Solvency Ratio 2,21

The company shows some ratios which denounce some anomalies in the relationships between external and internal sources. Payables are high and the assets of the capital structure are unbalanced.

The company shows some ratios which define a solid and consolidated liquidity. The situation underlines an availability of money resources quite slightly than expenditures.
Returns Ratios
Gross income on revenues 0,25
R.O.S. 24,90%
R.O.I. 31,27%
R.O.E. 29,64%
Turnover Ratio
Invested Capital Turnover 1,22
Stock Turnover (on revenues) 0,00
Stock Turnover (on consumables) 0,00
Stock Turnover (on purchases) 0,00
Average Period of Payment 29,42
Average Period of Recovery 0,00
Commercial Credit 29,42

The company shows some ratios which indicate a return higher than the average. The solvency of the company is guaranteed in the short/medium term. The invested capital is well remunerated.

The few ratios do not allow to express an opinion on the company turnover.

Balance Sheet Comment

 stelle stelle

Opinion of Evaluation: good

The analysis of the entries taken from the last financial statement registered on 31/12/2014, reports that the company under consideration has on the whole a quite good level of capitalisation together with an efficient use of economic financial resources at disposal which result to be well balanced. Some areas of possible criticality, underlined by some balance sheet ratios in a physiological field and near the highest interval, do not show any liquidity problem that may arise in future, indicating a low probability of performing such an event.
Trend analysis

Business trend analysis, taken from the main financial ratios referred to the periods 2012, 2013, 2014

Solidity trend

During the first two fiscal year the company solidity has improved. Between the second and the third fiscal year the company solidity is stable. The average of the period is slightly positive.
On the whole it is noticed a trend unchanged.
Liquidity trend

During the first two fiscal year the company liquidity is stable. Between the second and the third fiscal year the company liquidity is stable. The average of the period is positive.
On the whole it is noticed a trend unchanged.
Return trend

During the first two fiscal year the company returns is stable. Between the second and the third fiscal year the company returns is stable. The average of the period is positive.
On the whole it is noticed a trend unchanged.
Turnover trend

During the first two fiscal year the company turnover is stable. Between the second and the third fiscal year the company turnover has improved. The average of the period is slightly negative.
On the whole it is noticed a trend in growth.

Comment of the period
The period 2012-2013 has underlined a company situation unchanged, whereas in the following period 2013-2014 it is noticed a trend slightly improved.

We passed from a "moderate" evaluation analysis of the fiscal year 2012 to a "good" of the fiscal year 2014, generating an average evaluation analysis of the company trend "moderate".

The analysis of the period shows a company evolution generally "slightly improved" as represented in the image at the side.

RECLASSIFICATION OF FINANCIAL STATEMENT
BALANCE SHEET: ASSETS 31/12/2012 31/12/2013 31/12/2014
A) DUE FROM SHAREHOLDERS FOR SUBSCRIBED SHARE CAPITAL UNPAID 0 0 0
B) FIXED ASSETS 473.282,00 431.331,00 416.919,00
   Intangible assets 0 0 0
   Tangible assets 473.282,00 431.331,00 416.919,00
      Land and buildings 0 0 0
   Financial assets 0 0 0
      Amounts owed by associated/affiliated and other co.s 0 0 0
      Holdings 0 0 0
      Treasury stocks 0 0 0
C) CURRENT ASSETS 1.334.052,00 1.377.864,00 1.326.246,00
   Stocks 0 0 0
   Work in progress 0 0 0
   Credits 666.303,00 581.708,00 748.507,00
      Short-term debtors 666.303,00 581.708,00 748.507,00
      Short-term trade debtors 167.768,00 120.586,00 0
      Trade debtors 167.768,00 120.586,00 0
   Financial assets 50.000,00 50.000,00 0
      Treasury stocks 0 0 0
   Cash and bank 617.749,00 746.156,00 577.739,00
D) PREPAYMENTS & ACCRUED INCOME 9.324,00 5.220,00 14.210,00
TOTAL ASSETS 1.816.658,00 1.814.415,00 1.757.375,00
BALANCE SHEET: LIABILITIES 31/12/2012 31/12/2013 31/12/2014
B) SHAREHOLDER'S EQUITY 914.049,00 1.210.254,00 1.151.601,00
   Share Capital 100.000,00 100.000,00 100.000,00
   Share premium reserve 0 0 0
   Revaluation reserve 0 0 0
B) PROVISIONS FOR RISKS & CHARGES 0 0 0
   Provisions for taxation 0 0 0
C) PROVISION FOR SEVERANCE INDEMNITY 109.543,00 135.688,00 135.718,00
D) Creditors 436.654,00 151.926,00 158.542,00
   Short-term creditors 436.654,00 151.926,00 158.542,00
      Amounts due to banks - short term 0 0 0
   Trade creditors (short term M/L term) 0 0 89.783,00
   Amounts due to banks - medium/long-term 0 0 0
   Accrued expenses and deferred income 0 0 0
E) PREPAYMENTS & ACCRUED INCOME 9.324,00 5.220,00 14.210,00
TOTAL LIABILITIES 1.816.658,00 1.814.415,00 1.757.375,00
Memorandum accounts 0 0 0
ACCUMULATED DEPRECIATION OF TANGIBLE ASSETS 181.581,00 232.479,00 278.138,00
PROFIT AND LOSS ACCOUNT 31/12/2012 31/12/2013 31/12/2014
PRODUCTION VALUE 2.242.491,00 2.220.872,00 2.181.277,00
   Revenues 2.217.410,00 2.193.384,00 2.151.967,00
   Change in stocks 0 0 0
   Change in work 0 0 0
   Other revenues 25.081,00 27.488,00 29.310,00
PRODUCTION COSTS 1.382.942,00 1.398.788,00 1.674.225,00
   Purchase of raw materials & goods 328.440,00 267.762,00 512.095,00
   Change in materials 0 0 0
   Consumption of tangible assets 328.440,00 267.762,00 512.095,00
   Overheads 576.899,00 511.346,00 601.839,00
      Provisions for risks and other 0 0 0
   Value added 1.337.152,00 1.441.764,00 1.067.343,00
   Staff cost 429.991,00 568.676,00 514.654,00
      Provision for severance indemnity 24.904,00 30.483,00 28.609,00
E.B.I.T.D.A. On Turnover 1.004.836,00 894.850,00 595.117,00
   Amortisation and depreciation 47.612,00 51.004,00 45.637,00
   Amortisation, Depreciation, Writed down of Fixed Assets 47.612,00 51.004,00 45.637,00
      Amortisation of intangible assets 211,00 105,00 0
      Depreciation of tangible assets 47.401,00 50.899,00 45.637,00
PROFIT / (LOSS) FROM ORDINARY OPERATING ACTIVITIES 957.224,00 843.846,00 549.480,00
OTHER INCOME / CHARGES -82.278,00 8.678,00 -13.682,00
      Interest receivables 15.528,00 30.440,00 28.746,00
OPERATING PROFIT / (LOSS) 874.946,00 852.524,00 535.798,00
FINANCIAL CHARGES 88,00 1.015,00 573,00
PROFIT / (LOSS) BEFORE EXTRAORDINARY OP.S 874.858,00 851.509,00 535.225,00
ADJUSTMENTS TO VALUE OF FINANCIAL ASSETS 0 0 0
EXTRAORDINARY INCOME/CHARGES -2,00 3.164,00 -1,00
PROFIT / (LOSS) BEFORE TAXATION 874.856,00 854.673,00 535.224,00
TAXATION 293.071,00 288.204,00 193.877,00
Operating Profit (Loss) 581.785,00 566.469,00 341.347,00
Balance sheet ratios
 Returns Ratios Anno 2012 Anno 2013 Anno 2014
 R.O.E. (Return On Equity) 63,65% 46,81% 29,64%
 R.O.I. (Return On Investment) 52,69% 46,51% 31,27%
 R.O.S. (Return On Sales) 39,46% 38,87% 24,90%
 R.O.A. (Return On Assets) 48,17% 46,99% 30,49%
 G.O.M. 0,45% 0,41% 0,28%
 Turnover ratios Anno 2012 Anno 2013 Anno 2014
 Invested Capital Turnover 122,06 120,89 122,45
 Current Assets Turnover 166,22 159,19 162,26
 Warehouse Turnover 0 0 0
 Equity and financial ratios Anno 2012 Anno 2013 Anno 2014
 Fixed Assets Cover 19.312,99% 28.058,59% 27.621,70%
 Due to banks current assets 0% 0% 0%
 Due to Banks Current Assets - short term 0% 0% 0%
 Leverage 49,69% 33,30% 34,47%
 one's own means /invested Capital 50,31% 66,70% 65,53%
 Financial charges on turnover 0% 0,05% 0,03%
 Financial charges on GOM 0,01% 0,11% 0,10%
 Productivity ratios Anno 2012 Anno 2013 Anno 2014
 Turnover for each employee 0 0 0
 Value added for each employee 0 0 0
 Operating costs for each employee 0 0 0
 Operating costs on turnover 19,39% 25,93% 23,92%
 Value added on turnover 65,84 67,98 52,93
 Liquidity Ratios Anno 2012 Anno 2013 Anno 2014
 Current relationship 168,21% 294,12% 282,15%
 Acid test 163,09% 284,56% 285,17%
 Debtor days 27,62 20,07 0
 Creditor days 0 0 29,42
 stock days or stock duration 0 0 0
 Actual assets 60,16% 62,82% 61,63%
 Incidence Ratios for Costs Anno 2012 Anno 2013 Anno 2014
 Consumption of tangible assets on expenses 23,75% 19,14% 30,59%
 External expenses on costs 65,46% 55,70% 66,53%
 Operating costs on costs 31,09% 40,65% 30,74%
 Amortisation and depreciation on sales 3,44% 3,65% 2,73%

Telephone 057526125
C.E.A. (Certified Email Address) infocomas@pec.csinfor.com
Request date 23/02/2016
Data Update Legal data of the company:
Real-Time update with the Italian Business Register of the Chamber of Commerce
Negative Information:
Protested Bills updated on: 22/02/2016
Bankruptcy Proceedings updated on: 22/02/2016
Real Estate prejudicial events: weekly/fortnight's surveying
Real Estate: Real-Time update with the Italian Real Estate Register
Risk press: : updated on 20/02/2016
Sources Business Register, Court, Real Estate Registers, other Public Sources


Notes on the main indicators highlighted in this report
CREDIT LIMIT
It represents the maximum credit limit recommended on the basis of the analysis of the main official information of the company extracted from public sources as well as the analysis of the main entries and balance ratios for companies.
This value is indicative and it does not constitute a guarantee as to its veracity and precision. In case of marked absence of data and/or gap in the score reference grid, the amount of the credit limit may result not determinable.

RISK RATIO
It expresses the trade risk level of a company, inferred from the analysis of the main official information collected upon it and extracted from official public sources as well as the analysis of the main entries and balance ratios for companies. The ratio is structured in 10 classes.

01: NEGLIGIBLE RISK
02: VERY LOW RISK
03: LOW RISK
04: MEDIUM/LOW RISK
05: AVERAGE RISK
06: MODERATE RISK
07: QUITE HIGH RISK
08: VERY HIGH RISK
09: ELEVATED RISK
10: VERY ELEVATED RISK

Comas S.r.l. assumes no responsibility for any wrong or incomplete information supplied, nor can it be held responsible for the content of data and/or archives managed by third parties. Liability in respect of direct or indirect damages, suffered by the customer, resulting from the use of information obtained, shall be expressly excluded by Comas srl.