Ampal: modeFinance Credit Report

Page 1

Thursday, 30 August 2012

AMPAL - AMERICAN ISRAEL CORPORATION

MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Company name

AMPAL - AMERICAN ISRAEL CORPORATION

Identification number If you want to know more, ASKMORE modeFinance’s credit report.

TM

Almost every day millions of people around the world are wondering the real creditworthiness of the companies with which they are in business. Every day these questions remain unanswered. modeFinance now aims to answer these questions in a simple, complete and immediate way. TM

TM

TM

United States of America

ZIP code and city

10022 - NEW YORK

Address

555, MADISON AVENUE +1 212 593 9842 www.ampal.com

Legal form Account

Consolidated

Incorporation date

1942

NACE 2 Sector

2014 - Manufacture of other organic basic chemicals

TM

ASKMORE is the modeFinance product which gives the chance to evaluate the credit risk for every company from all around the world.

ASKMORE

Country

Listed Status

Active

MORE Credit limit

Not eligible for credit on the base of the available informations

plans 3 types of reports:

Turnover (th e) Rating s-peek

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ASKMORE Basic: This report includes modeFinance ’ s MORE Credit Ratings and MORE Credit Limit to help you in the decision making. It covers all essential information including financial statements of the last three years and descriptive information including trade description and sector analysis. This report type is ideally suited for decisions on transactions with each level of credit risk.

31/12/2010

31/12/2009

444,655

377,712

299,288

CC

CCC

B

42.00%

16.00%

3.80%

100%

100%

100%

Leverage ratio

9.85

6.57

3.43

Total asset/Total liabilities

1.10

1.15

1.29

Current Ratio

0.45

1.06

0.95

Quick Ratio

0.38

1.00

0.83

Probability of default

Plus

Basic

31/12/2011

Confidence Level

TM

Solvency ratios

Liquidity ratios

Profitability and economic equilibrium ratios Return on investement ROI (%) Return on equity ROE (%)

-10.81

-2.43

0.30

-122.15

-24.16

-8.99

0.68

0.36

0.45

-0.48

-1.30

11.64

0.18

0.14

0.17

0.22

-0.29

0.14

Asset turnover Interest paid weight Gross Profit/Operating revenue Interest Coverage ratios EBIT interest coverage ratio

Analysis and trend of financial strength

modeFinance Headquarter Building A - AREA Science Park Padriciano 99 - 34149 Trieste - Italy Ph.: +39 040 375 5337 Fax: +39 040 375 6741 info@modefinance.com TM

key askMORETM is a registered mark of modeFinanceTM

MORE Credit Rating

D not available

non return

C

CC

extremly pathological pathological

CCC

B

BB

BBB

A

AA

AAA

high danger

weak

sufficient

adequate

good

very strong

extremely strong


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Sector Analysis Company

Healthy

Balanced

Vulnerable

Risky

Solvency ratios Leverage ratio

9.85

0.55

1.58

3.74

-2.94

Total asset/Total liabilities

1.10

2.79

1.63

1.19

0.93

Current Ratio

0.45

2.36

1.51

1.15

0.76

Quick Ratio

0.38

1.78

1.03

0.76

0.41

Liquidity ratios

Profitability and economic equilibrium ratios Return on investement ROI (%)

-10.81

11.42

5.78

1.20

-6.53

Return on equity ROE (%)

-122.15

11.89

8.00

-5.38

-87.35

Asset turnover

0.68

1.11

1.12

1.10

0.97

Interest paid weight

-0.48

0.02

0.17

0.31

-0.22

Gross Profit/Operating revenue

0.18

0.31

0.22

0.19

0.22

0.22

55.53

4.72

0.33

-2.17

Interest Coverage ratios EBIT interest coverage ratio Cash Conversion Cycle (days) Days Sales Of Inventory (DIO)

24

39

46

51

48

Days Sales Outstanding (DSO)

71

64

65

63

54

Days Payable Outstanding (DPO)

38

34

42

50

71

Cash Conversion Cycle (DIO + DSO - DPO)

57

69

71

61

40

-

734

1,353

299

53

CC

A

BBB

B

CC

Numer of analyzed companies (Average) Rating

The sector has been chosen according to: international companies in the sector NACE 2 20 with financial data of year 2011.

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

key

Sector Analysis - Graphs

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741

AA AAA


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Balance Sheet BALANCE SHEET (th e)

31/12/2011

31/12/2010

31/12/2009

Accounting practice

Local GAAP

Local GAAP

Local GAAP

Exchange rate USD - EUR

0.77286

0.748

0.69416

Total assets

654,308

1,048,880

666,417

Fixed assets

464,932

571,317

475,899

59,732

65,624

57,206

Tangible fixed assets

147,248

150,297

104,105

Other fixed assets

257,953

355,396

314,589

189,376

477,563

190,518

Stocks

29,181

26,038

23,049

Debtors

85,920

85,150

76,143

Other current assets

74,275

366,375

91,326

51,930

38,482

77,003

Shareholders funds

60,312

138,548

150,374

Capital

48,904

47,331

43,924

Other shareholders funds

11,408

91,217

106,450

Total liabilities

593,996

910,332

516,043

Non current liabilities

176,629

457,852

315,146

Long term debt

100,724

364,799

237,561

75,905

93,053

77,585

Current liabilities

417,367

452,480

200,897

Loans

Intangible fixed assets

Current assets

Cash & cash equivalent

Other non-current liabilities

346,341

157,511

124,598

Creditors

46,339

41,526

37,175

Other current liabilities

24,687

253,443

39,125

654,308

1,048,880

666,417

NET DEBT (th e)

31/12/2011

31/12/2010

31/12/2009

Short term debts

346,341

157,511

124,598

Long term debt

100,724

364,799

237,561

51,930

38,482

77,003

395,136

483,827

285,155

Total shareh. funds & liab.

Cash & cash equivalent Net debt

31/12/2011 Working capital Net Current Assets

31/12/2010

31/12/2009

68,762

69,662

62,017

-227,991

25,083

-10,380

31/12/2011

31/12/2010

31/12/2009

Days Sales Of Inventory (DIO)

24

25

28

Days Sales Outstanding (DSO)

71

82

93

Days Payable Outstanding (DPO)

38

40

45

Cash Conversion Cycle (DIO + DSO - DPO)

57

67

76

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Income Statement INCOME STATEMENT (th e)

31/12/2011

31/12/2010

31/12/2009

Accounting practice

Local GAAP

Local GAAP

Local GAAP

Exchange rate USD - EUR

0.77286

0.748

0.69416

Sales

418,118

371,701

287,761

12.5

29.2

-

26,537

6,011

11,527

Operating revenue / turnover

444,655

377,712

299,288

Total operating costs

437,232

387,379

296,157

Costs growth (%)

13

31

-

Service costs

-

-

-

Material costs

-

-

-

Costs of employees

-

-

-

EBITDA

27,236

4,076

14,448

Depreciation

19,813

13,743

11,317

Revenues growth (%) Other revenues +/- variation in inventories and contract in progress + Fixed assets own construction capitalized

EBIT Financial P/L

7,423

-9,667

3,131

-112,026

-48,918

-24,170

Financial revenue Financial expenses

-

-

48,918

24,170

33,891

33,086

23,017

-104,602

-58,586

-21,039

43,117

19,829

295

-

-

-

Interest paid P/L before tax

112,026

Extr. and other P/L Extr. and other revenue Extr. and other expenses P/L before tax + Extr. and other P/L Taxation

-

-

-

-61,485

-38,756

-20,744

12,184

-5,289

-7,221

-73,670

-33,467

-13,523

31/12/2011

31/12/2010

31/12/2009

P/L for period

Costs of Good Sold

363,479

324,498

248,805

Gross Profit

81,176

53,213

50,484

Other Operating Expenses

73,753

62,881

47,352

31/12/2011

31/12/2010

31/12/2009

-53,857

-19,724

-2,206

-

-

-

Cash flow Added value

31/12/2011 Number of employees

24

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31/12/2010

31/12/2009

25

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741

30


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

key

Evolutions and trends

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741

AA AAA


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Qualitative information Full overview

It is primarily engaged in acquiring interests in businesses located in the State of Israel or that are Israel - related. The company invests in companies which are engaged energy, real estate, project development and leisure. Founded in 1942, the company’s corporate headquarters is located in Tel Aviv, Israel. Investment Objectives: An important objective of the company is to make investments in companies that grow in Israel initially and then expanded abroad. As a general guideline, it seeks to acquire and maintain a sufficient interest in a company to permit it, on its own or with investment partners, to have a significant influence in the management and operation of that company. In determining whether to acquire an interest in a specific company, it considers quality of management, return on investment, growth potential, projected cash flow, investment size and financing and reputable investment partners. It invests in the following companies: East Mediterranean Gas Company (EMG), an Egyptian joint stock company which has been given the right to export natural gas from Egypt to Israel and other locations in the East Mediterranean basin; Bay Heart Ltd., which was established to develop and lease a shopping mall in the Haifa Bay area, Israel; Country Club Kfar - Saba Ltd.; and Hod Hasharon Sport Center L. P., which operates a country club facility (the H. H. Club).

History

Not available.

Primary business line

Engaged in acquiring interests in businesses.

Secondary business line

Not available.

Main activity

Services.

Secondary activity

Not available.

Main products and services

Acquiring interests in businesses.

Size estimate

Not available.

Strategy, organization and policy

To acquire and maintain a sufficient interest in a company to permit it, on its own or with investment partners, to have a significant influence in the management and operation of that company; To make investments in companies that grow in Israel initially and then expanded abroad.

Strategic alliances

Not available.

Membership of a network

Not available.

Main brand names

Not available.

Main domestic country

United States of America.

Main foreign countries or regions

Not available.

Main production sites

Not available.

Main distribution sites

Not available.

Main sales representation sites

Not available.

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Main customers

Not available.

Auditor/Advisor/Bank name

type

address

KESSELMAN & KESSELMAN The Bank of New York

Auditor Transfer Agent

-

Board name

date of birth

nationality

function

Mr. Mr. Mr. Mr. Mr. Mr.

08/02/1946 21/07/1952 30/07/1957 -

United States -

Chairman of the Board, President, Chief Executive Officer Independent Director Chief Financial Officer, Senior Vice President - Finance, Treasurer, Director Director Director Independent Director

-

-

Director Independent Director

Yosef A Maiman Revital Degani Irit Eluz Leo Malamud Erez I. Z. Meltzer Menahem Morag

Mr. Sabih Saylan Mr. Daniel Vaknin

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Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Sharehoders (the first twenty shareholders ordered by Direct %)) Rating:

DE - MAJORCA HOLDINGS LTD. Country ISO code NACE Rev. 2, Core code Direct % Total % Address: Not available

IL 33.58 -

Total Assets (MIL $) Number of Employees Information date

IL 17.19

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees

Total % Address: Not available

-

Country ISO code NACE Rev. 2, Core code Direct % Total % Address: Not available

-

Information date

IL 10.76 -

0 2012/04

Rating:

MERHAV (M.N.F.) LIMITED

0 2012/04

Rating:

DI - RAPALLO HOLDINGS LTD. Country ISO code NACE Rev. 2, Core code Direct %

-

Operating revenue (MIL $)

-

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

0 2012/04

CLAL INSURANCE ENTERPRISES HOLDINGS LIMITED

Rating:

Country ISO code NACE Rev. 2, Core code Direct %

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees

2,589 19,051 0

Information date

2012/04

Total % Address: Not available

IL 5.65 -

Rating:

VANGUARD GROUP, INC. THE via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address: Not available

Direct % Total % Address: Not available

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

2,018 1,830 9,500 2012/03

Rating:

BB

US -

Operating revenue (MIL $) Total Assets (MIL $)

9,081 179,896

0.24

Number of Employees Information date

10,100 2012/03

US 0.22

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

Rating:

RENAISSANCE TECHNOLOGIES LLC via its funds Country ISO code NACE Rev. 2, Core code Direct % Total %

-

US 0.85

BLACKROCK, INC. via its funds Country ISO code NACE Rev. 2, Core code

-

-

Address: Not available

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741

1,245 948 42 2012/03


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

HAREL INSURANCE INVESTMENTS AND FINANCIAL SERVICES LTD via its funds

Rating:

Country ISO code NACE Rev. 2, Core code Direct %

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees

2,273 13,036 0

Information date

2010/07

Total % Address: Not available

IL 0.16

-

ANALYST I.M.S. INVESTMENT MANAGEMENT SERVICES LTD. via its funds

Rating:

Country ISO code NACE Rev. 2, Core code Direct % Total % Address: Not available

IL 0.14

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

US -

Operating revenue (MIL $) Total Assets (MIL $)

Rating:

JANE STREET HOLDING II LLC via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address: Not available

A

0.13

29 42 127 2010/08

-

Number of Employees Information date

0 2012/03

Subsidiaries (the first twenty subsidiaries ordered by Direct %) Rating:

012 SMILE TELECOM LTD. Country ISO code NACE Rev. 2, Core code Direct % Total %

IL >50.00 -

Total Assets (MIL $) Number of Employees Information date

NACE Rev. 2, Core code Direct % Total %

IL

NACE Rev. 2, Core code Direct % Total %

>50.00 -

Total Assets (MIL $) Number of Employees Information date

NACE Rev. 2, Core code Direct % Total %

2009/12

Rating: IL

-

Operating revenue (MIL $)

>50.00 -

Total Assets (MIL $) Number of Employees Information date

IL

-

Operating revenue (MIL $)

>50.00 -

Total Assets (MIL $) Number of Employees Information date

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

2009/12

Rating:

AMPAL COMMUNICATION LP Country ISO code

-

Operating revenue (MIL $)

AMPAL COMMUNICATION HOLDINGS LTD Country ISO code

2009/12

Rating:

AMPAL (ISRAEL) LTD. Country ISO code

-

Operating revenue (MIL $)

2009/12

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Rating:

AMPAL COMMUNICATIONS INC Country ISO code NACE Rev. 2, Core code Direct % Total %

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

IL >50.00 -

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

IL >50.00 -

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

IL >50.00 -

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

IL >50.00 -

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

IL >50.00 -

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

US >50.00 -

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

IL >50.00 -

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

IL >50.00 -

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

Rating:

AMPAL DEVELOPMENT (ISRAEL) LTD Country ISO code NACE Rev. 2, Core code Direct % Total %

Country ISO code NACE Rev. 2, Core code Direct % Total %

Country ISO code NACE Rev. 2, Core code Direct % Total %

Country ISO code NACE Rev. 2, Core code Direct % Total %

Country ISO code NACE Rev. 2, Core code Direct % Total %

Country ISO code NACE Rev. 2, Core code Direct % Total %

Country ISO code NACE Rev. 2, Core code Direct % Total %

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2009/12 -

Rating:

AMPAL PROPERTIES LTD.

2009/12 -

Rating:

AMPAL INTERNATIONAL VENTURES (2000) LTD.

2009/12 -

Rating:

AMPAL INDUSTRIES, INC.

2009/12 -

Rating:

AMPAL HOLDINGS (1991) LTD.

2009/12 -

Rating:

AMPAL FINANCIAL SERVICES LTD.

2009/12 -

Rating:

AMPAL ENTERPRISES LTD

2009/12 -

Rating:

AMPAL ENERGY LTD Country ISO code NACE Rev. 2, Core code Direct % Total %

-

US >50.00 -

2009/12 -

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741

2009/12


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Rating:

AMPAL REALTY CORPORATION Country ISO code NACE Rev. 2, Core code Direct % Total %

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

NL >50.00

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

NL >50.00

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

B

Rating:

BAX CHEMICALS EXPORT OVERSEAS B.V. Country ISO code NACE Rev. 2, Core code Direct % Total %

Rating:

Country ISO code NACE Rev. 2, Core code Direct % Total %

IT >50.00

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

MH >50.00 -

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

MT >50.00 -

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

MT >50.00 -

Operating revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

BBB

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2009/12 -

Rating:

CHEMICAL SAILOR LTD.

3 0 2009/12 -

Rating:

CHEMICAL MARKETER LTD.

Country ISO code NACE Rev. 2, Core code Direct % Total %

14 4 2 2009/12

Rating:

BLUE SKY SHIPPING LTD.

Country ISO code NACE Rev. 2, Core code Direct % Total %

115 31 10 2009/12 BBB

BAX CHEMICALS ITALIA SOCIETA’ A RESPONSABILITA’ LIMITATA IN BREVE BAX CHEMICALS S.R.L.

Country ISO code NACE Rev. 2, Core code Direct % Total %

2009/12

Rating:

BAX CHEMICALS B.V. Country ISO code NACE Rev. 2, Core code Direct % Total %

-

US >50.00 -

2009/12 -

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741

2009/12


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

ASKMORE rating guide General vision

A credit rating is an opinion of the general creditworthiness of an obligor (issuer rating), or the creditworthiness of an obligor in respect of a specific debt security, or other financial obligation (issue rating), based on relevant risk factors. The Multi Objective Rating Evaluation (MORE) model is essentially used to assess the level of distress of industrial companies by using data included in financial statements. The basic idea of the model is to analyze a set of financial and economic ratios in a predictive corporate bankruptcy model with the purpose of creating a fundamental credit rating model for each industrial sector. Results of the model are obtained by applying newly developed numerical methodologies, drawing together financial theory, data mining and engineering design methodologies. The heart of MORE is a multi dimensional and multi objective algorithm that produces a classification of each company, by taking into account any attributes (such as sector and country) characterizing a firm. The model gives the opportunity to assign a rating to a company even without considering a complete data analysis and allows to process quality information. It induces a better understanding of a company’s strength and weakness thanks to sophisticated data mining tools and taking into account the analyst knowledge. The MORE rating vision is to look at the fundamental economics of the company. The main idea is to evaluate the rating observing every aspect of the economical and financial behavior of the company: better is the equilibrium between the different aspects, better will be the final rating. This is done studying, evaluating and aggregating the most important sections of the financial and economic behavior of a company such as: profitability, liquidity, solvency, interest coverage and efficiency.

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Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Rating scale Rating class

Rating macro class

The company’s capacity to meet its financial commitments is extremely strong. The company shows an excellent

AAA

AA

Assessment

economic and financial flow and fund equilibrium. Healthy

The company has very strong creditworthiness. It also has a good capital structure and economic and financial equilibrium. Difference from AAA is slight. The company has a high solvency. The company is however more susceptible to the adverse effects of changes in

A

circumstances and economic conditions than companies in higher rated categories. Capital structure and economic equilibrium are considered adequate. The company’s capacity to meet its financial commitments could be affected by serious unfavourable events.

BBB Balanced

A company rated BB is more vulnerable than companies rated BBB. Furthermore the company faces major ongoing uncertainties or exposure to adverse business, financial, or economic conditions.

BB

The company presents vulnerable signals with regards to its fundamentals. Adverse business, financial, or economic

B

conditions will be likely to impair the company’s capacity or willingness to meet its financial commitments. Vulnerable

CCC

A company rated CCC has a dangerous disequilibrium on the capital structure and on its economic and financial fundamentals. Adverse market events and an inadequate management could affect with high probability the company’s solvency.

CC

The company shows signals of high vulnerability. In the event of adverse market and economic conditions, the company’s strong disequilibrium could increase. Risky

C

The company shows considerable pathological situations. commitments is very low.

D

The company has not any longer the capacity to meet its financial commitments.

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The company’s capacity to meet its financial

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Fundamental Credit Rating Ratios Analysis area

Ratio

Assessment This measures the level of total liabilities of the company in comparison

Leverage ratio

with equity.

Solvency ratios

Financial ratios

Assets to debt

This indicates company’s solvency. The company shows a level of deficit when the value of this ratio is under one unit.

Fixed Assets coverage ratio

This is calculated only for holdings. It measures the capital structure i.e. whether a company covers the fixed assets with long term capital.

Current ratio

This measures whether a company has sufficient short-term assets to cover its short-term liabilities.

Liquidity ratios This compares current liabilities only to those assets that can be readily

Quick ratio

turned into cash.

Return on Investement(ROI)

This measures the profitability of company investments without regard to the way the investment is financed.

Return on Equity(ROE)

This measures the profitability of the equity.

Asset turnover

This indicates the investments turnover with regards to sales. The level assumed from the ratio depends on the sector in which the company operates.

Profit margin

This indicates the profitability of sales.

Interest Paid coverage

This indicate the ability of the company to cover interest expenses through the economic margins (Gross profit and EBIT) and through the cash flow from operating activities.

Profitability and economic ratios

Interest coverage ratio

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

MORE Credit Limit, Probability of default and Confidence Level MORE Credit Limit

MORE Credit limit is the estimation of the amount of maximum credit that is possible to assign on a commercial relationship with the analyzed company with an outlook of one year. modeFinance used the following values associated with the company analyzed while computing the credit limit:

• Size; • Years in Business; • Average number of suppliers; • Liquidity of the company and the comparison with its sector; • The funds dedicated to be paid to suppliers; • The likelihood that a company may pay its debts in the next 12 months (MORE Ratings).

The credit limit in this report is merely a suggested value of commercial credit limit calculated on the basis of annual public data. This value should be reviewed by paying attention to the Confidence Level value and by using other information such as other business information, news... etc; and private information such as the relationship with client, history of payments, guarantees and the knowledge of the sector.

Probability of default e Confidence Level

In addition to the MORE Rating, modeFinance also estimates the probability of default and provides a level of confidence. The probability of default is the degree of certainty (in quantitative terms) that the company will go into default. As the probability of default is strongly affected by the economic climate that the company is operating in, companies in the same MORE class will not necessarily have the same probability of default. The MORE model can produce a MORE rating even if there is missing data by using an associated confidence level:

Confidence =

P Available Information P Total Information

The level of confidence does not indicate financial confidence in the company. It is a reflection of the variations in availability of financial data across Europe due to filing regulations and suggests the degree of financial detail the MORE rating is able to take into account for each company. For companies with fully populated records a confidence level of 100% would be applied: companies where no financial data is provided, 0%. This puts the MORE rating in a context for the user and aids interpretation.

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


AMPAL - AMERICAN ISRAEL CORPORATION

Thursday, 30 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Notes and disclaimer NOTES

modeFinance has based the present analysis on the company available financial statements, coming from one or more of the following sources: local providers, Commercial Register (Companies House), websites, modeFinance’s database etc.

DISCLAIMER

All Rights Reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior permission of the publisher modeFinance. The facts of this report are believed to be correct at the time of publication but cannot be guaranteed. Please note that the findings, conclusions and recommendations that modeFinance delivers will be based on information gathered in good faith from both primary and secondary sources, whose accuracy we are not always in a position to guarantee. As such modeFinance can accept no liability whatever for actions taken based on any information that may subsequently prove to be incorrect.

Contacts

Info web

modeFinance MORE rating AREA Science Park 34149 Trieste, via Padriciano 99 - ITALY info@modefinance.com www.modefinance.com

Phone

+39 040 3755337

Company Products Where

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


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