K-V Pharmaceutical: modeFinance Credit Report

Page 1

Monday, 13 August 2012

K - V PHARMACEUTICAL COMPANY

MORE Credit Rating

C

D

CC CCC

B

BB BBB

A

AA AAA

key

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K - V PHARMACEUTICAL COMPANY

Identification number

US430618919

Country

United States of America

ZIP code and city

63146 - ST. LOUIS

Address

2280, SCHUETZ ROAD +1 314 645 6600 www.kvpharma.com investorrelations@kvpharmaceutical.com

Legal form

Not available

Account

Consolidated

Incorporation date

1971

NACE 2 Sector

2120 - Manufacture of pharmaceutical preparations

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Company name

Listed Status

Active

MORE Credit limit

Not assessable on the base of the available informations

plans 3 types of reports:

Turnover (th e)

31/03/2012

31/03/2011

31/03/2010

17,370

19,216

6,751

Rating s-peek

C

CC

C

57.00%

42.00%

57.00%

100%

100%

100%

-1.53

-2.49

-3.58

0.35

0.60

0.72

Current Ratio

0.61

1.32

0.53

Quick Ratio

0.60

1.32

0.52

Return on investement ROI (%)

-19.26

-41.15

-83.52

Return on equity ROE (%)

-21.28

-71.92

-203.73

0.09

0.05

0.03

-0.80

-0.07

-0.03

1.90

1.41

2.89

-3.60

-5.99

-36.29

Probability of default

Plus

Basic TM

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.

Confidence Level

TM

Solvency ratios Leverage ratio Total asset/Total liabilities Liquidity ratios

Profitability and economic equilibrium ratios

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

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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


K - V PHARMACEUTICAL COMPANY

Monday, 13 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

-1.53

0.43

1.28

2.26

-1.98

Total asset/Total liabilities

0.35

3.31

1.78

1.34

0.76

Current Ratio

0.61

2.83

1.78

1.58

0.78

Quick Ratio

0.60

2.16

1.24

1.20

0.76

Return on investement ROI (%)

-19.26

12.09

5.78

-3.33

-25.88

Return on equity ROE (%)

-21.28

12.46

7.17

-19.68

-102.80

Liquidity ratios

Profitability and economic equilibrium ratios

Asset turnover

0.09

0.78

0.76

0.58

0.71

Interest paid weight

-0.80

0.01

0.21

-0.02

-0.12

Gross Profit/Operating revenue

1.90

0.56

0.41

0.33

0.38

-3.60

66.72

3.55

-3.55

-4.37

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

27

54

61

66

60

Days Sales Outstanding (DSO)

88

85

76

60

44

Days Payable Outstanding (DPO)

143

24

34

54

40

Cash Conversion Cycle (DIO + DSO - DPO)

-28

109

99

70

56

-

277

312

96

28

C

A

BBB

B

CC

Numer of analyzed companies (Average) Rating

The sector has been chosen according to: international companies in the sector NACE 2 2120with financial data of year 2012.

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


K - V PHARMACEUTICAL COMPANY

Monday, 13 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

key

Sector Analysis - Graphs

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

AA AAA


K - V PHARMACEUTICAL COMPANY

Monday, 13 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Balance Sheet BALANCE SHEET (th e)

31/03/2012

31/03/2011

31/03/2010

Accounting practice

Local GAAP

Local GAAP

Local GAAP

Exchange rate USD - EUR

0.74873

0.70388

0.7419

Total assets

189,727

397,480

266,044

Fixed assets

111,635

152,601

198,012

97,784

106,074

27,821

1,722

4,364

58,165

12,129

42,162

112,026

Intangible fixed assets Tangible fixed assets Other fixed assets Current assets

78,092

244,879

68,032

Stocks

1,273

704

890

Debtors

4,193

23,510

742

72,627

220,666

66,400

37,960

137,116

45,033

-359,913

-265,925

-103,272

449

422

371

-360,362

-266,348

-103,643

Total liabilities

549,641

663,405

369,315

Non current liabilities

420,860

478,285

241,116

Long term debt

314,241

294,432

173,010

Other non-current liabilities

106,619

183,853

68,106

Current liabilities

128,781

185,120

128,199

Loans

22,911

60,111

47,407

6,813

18,090

28,934

99,057

106,919

51,858

189,727

397,480

266,044

NET DEBT (th e)

31/03/2012

31/03/2011

31/03/2010

Short term debts

22,911

60,111

47,407

Long term debt

314,241

294,432

173,010

Other current assets Cash & cash equivalent Shareholders funds Capital Other shareholders funds

Creditors Other current liabilities Total shareh. funds & liab.

Cash & cash equivalent

37,960

137,116

45,033

299,191

217,428

175,384

31/03/2012

31/03/2011

31/03/2010

Net debt

Working capital

-1,348

6,124

-27,302

-50,689

59,759

-60,168

31/03/2012

31/03/2011

31/03/2010

Net Current Assets

Days Sales Of Inventory (DIO)

27

13

Days Sales Outstanding (DSO)

88

447

40

Days Payable Outstanding (DPO)

143

344

1,564

Cash Conversion Cycle (DIO + DSO - DPO)

-28

116

-1,476

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48

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


K - V PHARMACEUTICAL COMPANY

Monday, 13 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Income Statement INCOME STATEMENT (th e)

31/03/2012

31/03/2011

31/03/2010

Accounting practice

Local GAAP

Local GAAP

Local GAAP

0.74873

0.70388

0.7419

17,370

19,216

6,751

-10

185

-

0

0

0

Exchange rate USD - EUR Sales Revenues growth (%) Other revenues +/- variation in inventories and contract in progress + Fixed assets own construction capitalized Operating revenue / turnover

17,370

19,216

6,751

123,016

85,451

222,123

Costs growth (%)

44

-62

-

Service costs

-

-

-

Material costs

-

-

-

Costs of employees

-

-

-

-64,615

-57,507

-135,396

41,030

8,728

79,976

-105,645

-66,235

-215,372

39,757

-108,397

-12,761

-

-

-

-39,757

108,397

12,761

Total operating costs

EBITDA Depreciation EBIT Financial P/L Financial revenue Financial expenses Interest paid P/L before tax Extr. and other P/L Extr. and other revenue Extr. and other expenses P/L before tax + Extr. and other P/L Taxation

29,350

11,051

5,935

-65,888

-174,632

-228,133

-3,220

-11,121

0

-

-

-

-

-

-

-69,108

-185,754

-228,133

7,487

5,490

-17,731

-76,595

-191,244

-210,401

31/03/2012

31/03/2011

31/03/2010

P/L for period

Costs of Good Sold

-15,648

-7,883

33,019

27,099

19,512

138,664

93,334

234,884

31/03/2012

31/03/2011

31/03/2010

-35,565

-182,516

-130,425

-

-

-

Gross Profit Other Operating Expenses

Cash flow Added value

31/03/2012 Number of employees

214

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31/03/2011

-12,761

31/03/2010

200

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

237


K - V PHARMACEUTICAL COMPANY

Monday, 13 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

key

Evolutions and trends

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

AA AAA


K - V PHARMACEUTICAL COMPANY

Monday, 13 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Qualitative information Full overview

The company is a fully integrated specialty pharmaceutical firm that develops, acquires, manufactures and markets technologically distinguished branded and generic/non - branded prescription pharmaceutical products. It was incorporated in the year 1971 and has its registered office address in St. Louis, Missouri. The company is a leading specialty pharmaceutical company that develops, manufactures and markets innovative branded, quality generic/non - branded and unique specialty ingredient products, utilizing proprietary drug delivery technologies. In addition to its comprehensive research & development and manufacturing processes, the company has broad marketing and sales capabilities through its three wholly owned subsidiaries, Ther - Rx Corporation, marketing branded products; ETHEX Corporation; marketing generic/non - branded products; and Particle Dynamics, Inc., participating in the value - added specialty ingredient marketplace. The company has a range of dosage from capabilities, including tablets, capsules, creams, liquids and ointments.

History

Not available.

Primary business line

A fully integrated specialty pharmaceutical firm that develops, acquires, manufactures and markets technologically distinguished branded and generic/non - branded prescription pharmaceutical products.

Secondary business line

Not available.

Main activity

Manufacturing; Wholesale.

Secondary activity

Not available.

Main products and services

Tablets, capsules, creams, liquids and ointments.

Size estimate

A leading specialty pharmaceutical company that develops, manufactures and markets innovative branded, quality generic/non - branded and unique specialty ingredient products, utilizing proprietary drug delivery technologies.

Strategy, organization and policy

Not available.

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

United States of America.

Main distribution sites

Not available.

Main sales representation sites

Not available.

Main customers

Not available.

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


K - V PHARMACEUTICAL COMPANY

Monday, 13 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Auditor/Advisor/Bank name

type

address

BDO USA, LLP

Auditor

-

UMB Bank

Transfer Agent

-

Board name

date of birth

nationality

function

Mr. Mr. Mr. Mr.

05/08/1949 -

-

Independent Director Director Independent Director Director

-

-

Lead Independent Director Independent Director Independent Director

Robert E Baldini Gregory Smith Bentley Mark A Dow David S Hermelin

Mr. Joseph D Lehrer Mr. David Sidransky Miss Ana I Stancic

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

ORBIMED ADVISORS LLC via its funds Country ISO code NACE Rev. 2, Core code

US -

Operating Revenue (MIL $) Total Assets (MIL $)

Direct % Total % Address : Not available

9.03

Number of Employees Information date

2012/03

Rating:

BB

US 7.75

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

9081 179896 10100 2012/03

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

-

Address : Not available

KINGDON CAPITAL MANAGEMENT, L.L.C. via its funds

Rating:

Country ISO code

Operating Revenue (MIL $)

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

US 5.46

Total Assets (MIL $) Number of Employees Information date

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13.7 80 2012/03

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


K - V PHARMACEUTICAL COMPANY

Monday, 13 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

PARKSIDE FINANCIAL BANK AND TRUST via its funds

Rating:

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

US 4.08

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

US

Operating Revenue (MIL $)

2017.7

2.12

Total Assets (MIL $) Number of Employees Information date

1830.07 9500 2012/03

US 1.85

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

Rating:

A

US

Operating Revenue (MIL $)

36.72

Rating:

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

Rating:

TSP CAPITAL MANAGEMENT GROUP via its funds Country ISO code NACE Rev. 2, Core code Direct % Total %

10.49 219.55 32 2012/03

0.29 4 2012/03

Address : Not available

DIMENSIONAL FUND ADVISORS LP via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

1.84

Total Assets (MIL $) Number of Employees Information date

2186.66 260 2012/03

Rating:

BROADFIN CAPITAL LLC via its funds Country ISO code NACE Rev. 2, Core code Direct %

US -

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

Total % Address : Not available

1.65

Information date

US 1.29

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

Country ISO code NACE Rev. 2, Core code

US -

Operating Revenue (MIL $) Total Assets (MIL $)

9594 216827

Direct % Total % Address : Not available

1.26

Number of Employees Information date

29740 2012/03

2012/03

Rating:

D. E. SHAW & CO., L.P. via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

0

119.33 24014.19 159 2012/03

Rating:

STATE STREET CORPORATION via its funds

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


K - V PHARMACEUTICAL COMPANY

Monday, 13 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Rating:

NORTHERN TRUST CORPORATION via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

US 1.02

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

US

Operating Revenue (MIL $)

Rating:

AQR CAPITAL MANAGEMENT LLC via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

3769.64 100223.74 14018 2012/03

1.00

Total Assets (MIL $) Number of Employees Information date

9.9 75 2012/03

BALYASNY ASSET MANAGEMENT, LLC via its funds

Rating:

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

US 0.95

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

US

Operating Revenue (MIL $)

7757.4

Total Assets (MIL $) Number of Employees Information date

41050 2012/03

KENNEDY CAPITAL MANAGEMENT, INC. via its funds

Rating:

BB

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

US -

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

Total % Address : Not available

0.61

24 150 2012/03

Address : Not available

Rating:

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

0.71

Information date

2012/03

UBS EUCALYPTUS MANAGEMENT LLC via its funds

Rating:

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

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

US 0.59

0 16.88 0

0 2012/03

BANK OF NEW YORK MELLON CORPORATION via its funds

Rating:

Country ISO code NACE Rev. 2, Core code

US -

Operating Revenue (MIL $) Total Assets (MIL $)

14730 325266

Direct % Total % Address : Not available

0.54

Number of Employees Information date

48700 2012/03

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


K - V PHARMACEUTICAL COMPANY

Monday, 13 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Rating:

GEODE CAPITAL MANAGEMENT, LLC via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

US 0.46

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

AMERICAN CAPITAL MANAGEMENT INC via its funds

Rating:

Country ISO code

Operating Revenue (MIL $)

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

US 0.45

Total Assets (MIL $) Number of Employees Information date

US 0.45

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

0.37 4 2012/03

Rating:

PARTNER FUND MANAGEMENT, L.P. via its funds Country ISO code NACE Rev. 2, Core code Direct % Total %

0.18 2 2012/03

0 2012/03

Address : Not available

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

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

US MO

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

-

Information date

Total %

US MO

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

-

Information date

Total %

7.7 39 2012/03

Rating:

THER - RX CORPORATION Country ISO code NACE Rev. 2, Core code Direct %

2012/04

Rating:

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

-

US MO

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

-

Information date

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7.9 40 2012/04

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


K - V PHARMACEUTICAL COMPANY

Monday, 13 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


K - V PHARMACEUTICAL COMPANY

Monday, 13 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


K - V PHARMACEUTICAL COMPANY

Monday, 13 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

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


K - V PHARMACEUTICAL COMPANY

Monday, 13 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


K - V PHARMACEUTICAL COMPANY

Monday, 13 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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