MIRA INFORM REPORT

 

 

Report Date :

24.03.2012

 

IDENTIFICATION DETAILS

 

Name :

ALLIED BLENDERS AND DISTILLERS PRIVATE LIMITED (w.e.f. 30.04.2010)

 

 

Formerly Known As :

MOONLIGHT BLENDERS AND DISTILLERS PRIVATE LIMITED (w.e.f. 22.07.2009)

YOU AND ME PROPERTIES PRIVATE LIMITED

 

 

Registered Office :

394-C, Lamington Chambers, Lamington Road, Mumbai – 400 004, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

08.10.2008

 

 

Com. Reg. No.:

11-187368

 

 

Capital Investment / Paid-up Capital :

Rs.437.800 Millions

 

 

CIN No.:

[Company Identification No.]

U15511MH2008PTC187368

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Manufacturer and Exporter of Liquor and Other Allied Products.

 

 

No. of Employees :

380 (Approximately)

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (35)

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Maximum Credit Limit :

USD 5600000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having moderate track. The company is progressing well. Trade relations are reported as fair. Business is active. Payments are reported to be slow but correct.

 

The company can be considered for small to mediocre business dealings at usual trade terms and conditions. 

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

 

INFORMATION DECLINE BY

 

Management Non – Corporative 

 

LOCATIONS

 

Registered Office :

394-C, Lamington Chambers, Lamington Road, Mumbai – 400 004, Maharashtra, India

Tel. No.:

91-22-67779777 / 43001111

Fax No.:

91-22-67779725 / 43001116

E-Mail :

prpandya@abdindia.com

rljain@abdindia.com

info@abdindia.com

idbabu@abdindia.com

rljain@abdindia.com

Website :

http://www.abdindia.com

 

 

Corporate/Marketing Office :

2nd Floor, Bandbox House, Dr. Annie Besant Road, Worli, Mumbai – 400 030, Maharashtra, India

Tel No.:

91-22-43001111

Fax No.:

91-22-43001116

Email :

info@abdindia.com

 

 

Exports and CSD Office/Factory 1 :

Plot No. 774, 4th Floor, Udyog Vihar, Phase V, Gurgaon - 122 015, Haryana, India

Tel No.:

91-124-4210 061 / 62

Fax No.:

91-124-4210 063

 

 

Sales Office :

A 61/5, G. T. Karnal Road, Industrial Area, Azadpur, Delhi – 110 033, India

 

 

Factory 2 :

Located at

Bangalore

 

 

DIRECTORS

As on 10.06.2011

 

Name :

Mr. Kishore Rajaram Chhabria

Designation :

Director

Address :

61, Casa Grande, Little GXBBS, Road No.2, Malabar Hill, Mumbai – 400 006, Maharashtra, India

Date of Birth/Age :

12.01.1954

Date of Appointment :

18.03.2010

DIN No.:

00243244

 

 

Name :

Mrs. Bina Kishore Chhabria

Designation :

Director

Address :

61, Casa Grande, Little GXBBS, Road No.2, Malabar Hill, Mumbai – 400 006, Maharashtra, India

Date of Birth/Age :

10.01.1957

Date of Appointment :

18.03.2010

DIN No.:

00243376

 

 

Name :

Mr. Utpal Kumar Ganguli

Designation :

Director

Address :

14, Southend Park, Kolkata, West Bengal, India

Date of Birth/Age :

14.04.1945

Date of Appointment :

18.03.2010

DIN No.:

00067083

 

 

Name :

Mr. Deepak Roy

Designation :

Director

Address :

11, Rambha, 66 Nepean Sea Road, Mumbai - 400 006, Maharashtra, India

Date of Birth/Age :

25.12.1951

Date of Appointment :

18.03.2010

DIN No.:

00178236

 

 

KEY EXECUTIVES

 

Name :

Mr. Ratan Lal Jain

Designation :

Company Secretary

Address :

403, Dhanlaxmi RDP – 2, VER – 10, S.V.P Road, Versova, 4 - Bunglows, Andheri (W), Mumbai – 400 058, Maharashtra, India

Date of Birth/Age :

25.04.1955

Date of Appointment :

30.03.2010

PAN No.:

ACEPJ1448H

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

As on 10.06.2011

 

Names of Shareholders

 

No. of Shares

BKC Enterprises Private Limited, India 

 

8364000

Bina Chhabria Enterprises Private Limited, India

 

177

Officer’s Choice Spirits Private Limited, India 

 

323

Deepak Roy

 

415500

Total

 

8780000

 

 

Names of Preference Shareholders

 

No. of Shares

 

BKC Enterprises Private Limited, India 

 

34972031

Bina Chhabria Enterprises Private Limited, India

 

27969

Total

 

35000000

 

 

Equity Share Break up (Percentage of Total Equity)

 

As on 10.06.2011

 

Category

Percentage

Bodies corporate

95.27

Directors or relatives of Directors

4.73

 

 

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer and Exporter of Liquor and Other Allied Products.

 

 

Products :

Item Code No. (ITC Code)

Product Description

220830.00

Whisky

 

 

 

 

PRODUCTION STATUS (As On 31.03.2011)

 

Particulars

Unit

Licensed Capacity #

c #

Actual Production $

Indian Made Foreign Liquour

LPL

6453000

6291000

26670531

ENA

LPL

14716800

14716800

6119702

 

Note: LPL: London Proof Liter

# Installed Capacity, being a technical matter, is certified by the management and relied upon by auditors, does not include capacity of Leased units.

$ Includes Production at Leased units.

 

GENERAL INFORMATION

 

No. of Employees :

380 (Approximately)

 

 

Bankers :

·         ICICI Bank Limited

Landmrk Race Cource Circle, Alkapuri, Baroda – 390015, Gujarat, India

 

·         Axis Bank Limited

Corporate Banking Branch, Axis House, Ground Floor, Bombay Dyeing Mills Compound, P B Marg, Worli, Mumbai – 400 025, Maharashtra, India

 

·         Credit Management Centre, Unit No.6, Corporate Park, Sion Trombay Road, Chembur, Mumbai – 400071, Maharashtra, India.

 

 

 

(Rs. In Millions)

Facilities :

Secured Loan

As on

31.03.2011

 

As on

31.03.2010

 

Working Capital Facilities

(Secured on the hypothecation of current assets both present future and first charge on the fixed assets of the company)

850.287

454.709

Term Loans

(Secured against hypothecation of specific assets)

(Repayable within one year Rs. 13.224 millions, (previous year – Rs. 21.783 Millions)

43.306

66.695

Total

893.593

521.404

Secured Loan

As on

31.03.2011

 

As on

31.03.2010

 

From Bank

 

 

Cash Credit

50.000

0.000

Demand Loan

100.000

0.000

Trade Deposits

236.294

262.038

Inter Corporate Demand Loans

 

 

From Holding Company

125.000

0.000

From Others

5.000

130.000

Overdrawn book balance on current account

75.545

40.797

Total

591.839

432.835

 

 

 

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Ford Rhodes Parks and Company

Chartered Accountant

Address :

312/313, Sai Commercial Building, 3rd Floor, Devshi Marg, Govandi, Mumbai – 400 088, Maharashtra, India

PAN.:

AAAFF1843L

 

 

Joint Venture :

Henkell India Private Limited

 

 

CAPITAL STRUCTURE

As on 31.03.2011

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

10110000

Equity Shares

Rs.10/- each

Rs.101.100 Millions

35000000

Preference Shares

Rs.10/- each

Rs.350.000 Millions

 

 

 

 

 

Total

 

Rs. 451.100 Millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

8780000

Equity Shares

(Of the above Rs. 8.364 Millions (previous year Nil) equity shares of Rs. 10 each. Fully paid up by holding company. BKC Enterprises Private Limited)

 

(Of the above Rs. 8.270 Millions (previous year Rs. 8.270 Millions) equity shares of Rs. 10 each were issued pursuant to a scheme of amalgamation where by the ensure business of Our Own properties private limited and the entire business of erstwhile Allied Blenders and Distillers Private Limited were amalgamated with the company for consideration other than cash in previous year 2009-2010)

Rs.10/- each

Rs. 87.800 Millions

35000000

Preference Shares

(Of the above Rs.34.972 Millions preference shares of 10 each are held by holding company. BKC Enterprises Private Limited)

 

(Of the above Rs.0.700 Millions preference shares were allotted pursuant to the scheme of amalgamation and Rs.34.300 Millions fully paid preference shares were allotted by way of bonus shares by capitalization of security premium account in P.F 2009-2010))

 

(The above preference shares are issued as 15% optionally cumulative redeemable convertible to such number of equity shares as may be mutually agreed if option of conversion is not exercised, there preference shares shall be compulsorily redeemed on 31.03.2014 or such earlier date as may be mutually agreed but not before 31.03.2012).

Rs.10/- each

Rs. 350.000 Millions

 

 

 

 

 

Total

 

Rs. 437.800 Millions


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2011

31.03.2010

31.03.2009

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

437.800

432.800

0.100

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

975.158

815.860

0.000

4] (Accumulated Losses)

0.000

0.000

(0.010)

NETWORTH

1412.958

1248.660

0.090

LOAN FUNDS

 

 

 

1] Secured Loans

893.593

521.404

0.000

2] Unsecured Loans

591.839

432.835

0.000

TOTAL BORROWING

1485.432

954.239

0.000

DEFERRED TAX LIABILITIES

0.000

0.000

0.000

 

 

 

 

TOTAL

2898.390

2202.899

0.090

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

1595.226

1549.632

0.000

Capital work-in-progress

39.032

15.083

0.000

 

 

 

 

INVESTMENT

38.220

25.020

0.000

DEFERREX TAX ASSETS

15.529

16.611

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

175.680

103.576

0.000

 

Sundry Debtors

536.982

392.647

0.000

 

Cash & Bank Balances

96.198

64.675

0.093

 

Other Current Assets

0.000

0.000

0.000

 

Loans & Advances

1306.694

709.951

0.000

Total Current Assets

2115.554

1270.849

0.093

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

497.397

364.618

0.003

 

Other Current Liabilities

324.904

216.310

0.000

 

Provisions

82.870

93.368

0.000

Total Current Liabilities

905.171

674.296

0.003

Net Current Assets

1210.383

596.553

0.090

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

2898.390

2202.899

0.090

 


PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2011

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Income

3164.428

1452.056

0.000

 

 

Business Surplus from Tie Up Units  

2476.432

1852.177

0.000

 

 

Other Income

69.942

46.703

0.000

 

 

TOTAL                                     (A)

5710.802

3350.936

0.000

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Material Cost

2016.108

939.649

0.000

 

 

Levies and Taxes

27.965

18.634

0.000

 

 

Expenses

3221.993

2135.367

0.010

 

 

TOTAL                                     (B)

5266.066

3093.650

0.010

 

 

 

 

 

Less

PROFIT BEFORE INTEREST, TAX, DEPRECIATION AND AMORTISATION (A-B)      (C)

444.736

257.286

(0.010)

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

163.960

113.816

0.000

 

 

 

 

 

 

PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION (C-D)                                       (E)

280.776

143.470

(0.010)

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

53.927

46.170

0.000

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

226.849

97.300

(0.010)

 

 

 

 

 

Less

TAX                                                                  (I)

80.921

39.209

0.000

 

 

 

 

 

 

PROFIT AFTER TAX (G-I)                                  (J)

145.928

58.091

(0.010)

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

58.081

(0.010)

0.000

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

204.009

58.081

(0.010)

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

417.170

292.347

NA

 

 

 

 

 

 

 

 

 

 

 

Earnings Per Share (Rs.)

10.04

(0.40)

(1.01)

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

2.55

1.73

0.000

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

7.16

6.70

0.000

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

10.72

7.65

(10.75)

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.16

0.07

(0.11)

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

0.64

0.54

0.03

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

2.33

1.88

31.00

 

 

 

LOCAL AGENCY FURTHER INFORMATION

 

 

SUNDRY CREDITORS DETAILS:

                                                                                             (Rs. In millions)

Particulars

31.03.2011

31.03.2010

31.03.2009

Sundry Creditors

497.397

364.618

0.003

 

 

Check List by Info Agents

Available in Report (Yes / No)

1) Year of Establishment

Yes

2) Locality of the firm

Yes

3) Constitutions of the firm

Yes

4) Premises details

No

5) Type of Business

Yes

6) Line of Business•

Yes

7) Promoter’s background

Yes

8) No. of employees

Yes

9) Name of person contacted

No

10) Designation of contact person

No

11) Turnover of firm for last three years

No

12) Profitability for last three years

Yes

13) Reasons for variation <> 20%

--

14) Estimation for coming financial year

No

15) Capital in the business

Yes

16) Details of sister concerns

Yes

17) Major suppliers

No

18) Major customers

No

19) Payments terms

No

20) Export / Import details (if applicable)

No

21) Market information

--

22) Litigations that the firm / promoter

--

23) Banking Details

Yes

24) Banking facility details

Yes

25) Conduct of the banking account

--

26) Buyer visit details

--

27) Financials, if provided

Yes

28) Incorporation details, if applicable

Yes

29) Last accounts filed at ROC

Yes

30) Major Shareholders, if available

Yes

 

 

OPERATIONS

 

The Company continued its scorching pace of growth. Sales recorded were 16.50 million cases being 33 percent higher than previous year. As a result the Company's market share further improved from 5% to 6% and Officer's Choice market share from 19% to 21%. The Flagship brand Officer's Choice Whisky recorded sales of 15.77 million cases for the year ending 31st March, 2011 registering a growth of 33% and is now the second largest selling whisky in the Country.

 

Officer's Choice is now the largest IMFL brand exported from India. During the year the Company exported more than Millions cases. The geographic presence of Officer's Choice has now expanded to several African countries besides its continued strength in the Gulf.

 

In India Officer's Choice Whisky gained significant market shares in Andhra Pradesh, Chandigarh, Haryana, Himachal Pradesh, Jharkhand, North Eastern States, Punjab and West Bengal.

 

Company's Joint Venture with Henkell is also progressing very well with Wodka Gorbatschow recording a growth of 29%. Wodka Gorbatschow now has a Pan India presence. The brand Wodka Gorbatschow in a very highly competitive environment has garnered an 8% market share in the third year of its existence.

 

Overall The Company is now the third largest spirits company in India after United Spirits and Pernod Ricard's Seagrams.

 

The financial year under review saw an unprecedented increase in input costs. Spirit prices which had come off in the beginning of the year, started hardening from October 2010 onwards. This @end continued till the end of the year. During the year glass manufacturers hiked prices on two occasions during May 2010 and Feb. 201 1 putting huge pressure on the margins. The Management has taken Mitigation steps like selective price revisions, value engineering, more astute buying and superior supply chain management to ensure that margins are maintained.

 

During the year the Company also further strengthened its leadership team and several initiatives were put in place to develop the capabilities of the team to meet future challenges.

 

On the manufacturing front Company's three units -produced 2.06 million cases. The re-distillation plant was put to use for full year for the first time and it has started producing its own extra neutral alcohol from brought out rectified spirit. The total quantity produced during the year was 36,42,680 BL. The re-distillation plant has the capacity of producing 20,000 BL of ENA per day.

 

On account of the improved facials of the Company and the continuous improvement in the market share in the regular segment, many new banks are in the regular touch with the Company Management team to offer financial solutions to the Company. This will ensure that They are adequately funded to meet its growth plans. During the year, the Company started banking relationship with Yes Bank.

 

 

CONTINGENT LIABILITIES NOT PROVIDED FOR

 

a)       Ongoing legal disputes with Maharashtra Distilleries Limited since 1995 Rs.2.336 Millions (Previous year Rs.2.336 Millions) plus interest @ 18 % p.a.

 

b)       Ongoing other legal disputes Rs. 6.072 Millions (Previous year Rs. 3.362 Millions).Against the above contingent demands, company has paid Rs. Millions 1.031 Millions under protest which is treated as advances.

 

 

(c)   (1) Transport Pass Fees claim by Excise Authorities @ of Rs. 3 per BL up to 25/08/2009 and @ Rs. 1.50 per BL from 26/08/2009 till 31/03/2011on ENA purchased aggregating to Rs. 66.909 Millions (Previous year Rs.  63.637 Millions ) and transport Pass Fees claim payable by Excise Authorities @ of Rs. 1 per BL from 01/04/2010 upto 31/03/2011 on Rectified Spirit purchased aggregating to Rs. 4.280 Millions (Previous Year Rs. Nil).

 

     (2) The Company has paid Rs. 13.500 Millions (Previous year Rs. 10.000 Millions) under protest which is treated as Advance.

 

The Hon'ble High Court of Mumbai Judicature has vide its order dated 06/05/2011 uphold our appeal and allowed the company's petition with the direction that the refund of Rs. 1.5 / per BL on ENA and T 1 / per BL on

Rectified Spirit which was paid w.e.f. 26/08/2009 till 31/03/2011 to be refunded along with the interest @ 9% per annum within 10 weeks from the date of receipt of application for refund. The company is in process of

applying for refund in stipulated time frame.

 

d) Increased water charges billed by MIDC from time to time for the period November 2001 to March 2011, disputed by the Company aggregating to Rs. 7.730 Millions (Previous Year Rs. 6.118 Millions).

 

e) Disputed Entry Tax liability, including interest in respect of purchase of ENA by contract bottling unit Rs. 18.232 Millions (Previous year Rs. 18.232 Millions). The company has paid under protest an amount of Rs. 4.279 Millions which is shown as advances.

 

f) Service Tax demand raised by Commissioner of Customs 86 Excise, Meerut, for Rs. 12.764 Millions and penalty of Rs. 12.764 Millions in respect of service tax on "Business Surplus received from contract bottling unit". The Company has relied on circular issued by Minister Of Finance, Government of India dated 30th October, 2009: Further the Company has obtained stay order from Custom Excise & Service Tax Appellate Tribunal, New Delhi vide its orders dated 25th August, 20 10 and 25 t h April 2011 for recovery and predeposit of demand until the mutual furation of next hearing.

 

g) Capital commitments not provided for Rs. 5.191 Millions (Previous year Rs. 12.301 Millions)

 

h) Dividend on 15% Cumulative Preference Shares Rs.91.000 Millions (Previous Year Rs. 65.625 Millions).

 

i) Claim against the Company not acknowledged as debts Rs. 2.322 Millions (Previous Year Rs.0. 337 Million)

 

NOTE ON AMALGAMATION (EFFECTED AND ACCOUNTED FOR IN PREVIOUS YEAR):

 

Moonlight Blenders And Distillers Private Limited was incorporated on 8th October, 2008.

 

As at 31st March, 2009 Assets - f Nil Liabilities - P Nil Share of Loss - T Nil Income - P Nil Expenditure - ? Nil

As per the Scheme of Amalgamation, the entire business of erstwhile Allied Blenders And Distillers Private Limited and the entire business of Our Own Properties Private Limited were amalgamated with Moonlight Blenders And Distillers Private Limited. As per the Scheme of Amalgamation, the name of Moonlight Blenders And Distillers Private Limited was changed to Allied Blenders And Distillers Private Limited. The said Scheme was approved by The Hon'ble High Court of Judicature at Bombay vides its order dated 5th February, 2010. A certified copy of the said Order was filed with the Registrar of Companies, Maharashtra, Mumbai, on 19th February, 2010. The Registrar of Companies, Maharashtra, Mumbai, approved the change of name from Moonlight Blenders And Distillers Private Limited to Allied Blenders And Distillers Private Limited on 30th April, 2010.

 

Pursuant to the above Scheme, the business along with the assets and liabilities of Our Own Properties Private Limited and the business along with the assets and liabilities of erstwhile, Allied Blenders And Distillers Private Limited were-transferred and vested in the Company from 1st April, 2009, being the appointed date, at their fair values.

 

Consequent to the Scheme becoming effective pursuant to filing of the aforesaid High Court order with the Registrar of Companies, Maharashtra, Mumbai on 19th February, 2010, the Authorised Share Capital of the Company stood revised to 451,100,000 divided in to 10,110,000 equity shares of 710 each and 35,000,000 preference shares of Rs. 10 each.

 

In accordance with the Scheme, each equity shareholder of Our Own Properties Private Limited and erstwhile Allied Blenders And Distillers Private Limited was entitled to receive one equity share of f 10 each, fully paid up, of the Company for every one equity share Rs. of 10 each held by him in the respective companies. Accordingly, 8,270,000 equity shares of B 10 each, fully paid up, of the Company were issued and allotted on 30th March, 2010 to the equity shareholders of Own Properties Private Limited and erstwhile Allied Blenders And Distillers Private Limited, subject to the registration of the High Court order by the Registrar of Companies Maharashtra, Mumbai, which was effected on 20th April, 2010. The Company ratified the allotment on 4th May, 2010.

 

Further, in accordance with the Scheme, the preference shareholders of the erstwhile Allied Blenders And Distillers Private Limited were entitled to receive one fully paid Preference Share of P10 each, of the Company for

Every fifty preference shares of Rs 10 each, held in the erstwhile Wed Blenders And Distillers Private Limited. Accordingly, 700,000 preference shares of P 10 each, of the Company were issued and allotted on 30th March, 2010 to the preference shareholders of erstwhile Allied Blenders And Distillers Private Limited, subject to the registration of the High Court order by the Registrar of Companies Maharashtra, Mumbai, which was Effected on 20th April, 2010. The Company ratified the allotment on 4th May, 2010.

 

Post issue of the above preference shares to the preference shareholders of erstwhile Allied Blenders And Distillers Private Limited, the Company issued bonus preference shares to the existing preference shareholders in

The ratio of 49:1 (forty nine preference shares for every one preference share held). These bonus shares were allotted on 30th March, 2010.The same was subsequently approved by the equity and preference Shareholders at their extra ordinary general meeting held on 6th May, 2010.

 

The amalgamation in the nature of merger was accounted for in the Previous Year under the 'Purchase' method as prescribed by Accounting Standard - 14 "Accounting for Amalgamation" issued by the Institute of Chartered Accountants of India. The Assets and Liabilities of the two merged companies were taken over at their fair values as per the Scheme. The excess of the assets over the liabilities taken over was taken to 'Securities Premium Account' in terms of the said Scheme.

 

The Company is in the process of completing the legal and other formalities associated with the transfer of assets under the aforesaid Scheme.

 

 

FIXED ASSETS

 

·         Leasehold Land

·         Factory Shed

·         Factory Road

·         Building

·         Plant and Machinery

·         Electrical Installation

·         Office Equipment

·         Computers

·         Furniture and Fixture

·         Moulds

·         Vehicles

·         Lab Processing Equipment

 

 


CMT REPORT (Corruption, Money Laundering & Terrorism]

 

The Public Notice information has been collected from various sources including but not limited to: The Courts, India Prisons Service, Interpol, etc.

 

1]         INFORMATION ON DESIGNATED PARTY

No records exist designating subject or any of its beneficial owners, controlling shareholders or senior officers as terrorist or terrorist organization or whom notice had been received that all financial transactions involving their assets have been blocked or convicted, found guilty or against whom a judgement or order had been entered in a proceedings for violating money-laundering, anti-corruption or bribery or international economic or anti-terrorism sanction laws or whose assets were seized, blocked, frozen or ordered forfeited for violation of money laundering or international anti-terrorism laws.

 

2]         Court Declaration :

No records exist to suggest that subject is or was the subject of any formal or informal allegations, prosecutions or other official proceeding for making any prohibited payments or other improper payments to government officials for engaging in prohibited transactions or with designated parties.

 

3]         Asset Declaration :

No records exist to suggest that the property or assets of the subject are derived from criminal conduct or a prohibited transaction.

 

4]         Record on Financial Crime :

            Charges or conviction registered against subject:                                                  None

 

5]         Records on Violation of Anti-Corruption Laws :

            Charges or investigation registered against subject:                                                          None

 

6]         Records on Int’l Anti-Money Laundering Laws/Standards :

            Charges or investigation registered against subject:                                                          None

 

7]         Criminal Records

No available information exist that suggest that subject or any of its principals have been formally charged or convicted by a competent governmental authority for any financial crime or under any formal investigation by a competent government authority for any violation of anti-corruption laws or international anti-money laundering laws or standard.

 

8]         Affiliation with Government :

No record exists to suggest that any director or indirect owners, controlling shareholders, director, officer or employee of the company is a government official or a family member or close business associate of a Government official.

 

9]         Compensation Package :

Our market survey revealed that the amount of compensation sought by the subject is fair and reasonable and comparable to compensation paid to others for similar services.

 

10]        Press Report :

            No press reports / filings exists on the subject.

 


 

CORPORATE GOVERNANCE

 

MIRA INFORM as part of its Due Diligence do provide comments on Corporate Governance to identify management and governance. These factors often have been predictive and in some cases have created vulnerabilities to credit deterioration.

 

Our Governance Assessment focuses principally on the interactions between a company’s management, its Board of Directors, Shareholders and other financial stakeholders.

 

 

CONTRAVENTION

 

Subject is not known to have contravened any existing local laws, regulations or policies that prohibit, restrict or otherwise affect the terms and conditions that could be included in the agreement with the subject.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.52.22

UK Pound

1

Rs.84.16

Euro

1

Rs.68.83

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

3

PAID-UP CAPITAL

1~10

5

OPERATING SCALE

1~10

5

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

5

--PROFITABILIRY

1~10

3

--LIQUIDITY

1~10

4

--LEVERAGE

1~10

4

--RESERVES

1~10

3

--CREDIT LINES

1~10

3

--MARGINS

-5~5

-

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

YES

--LITIGATION

YES/NO

NO

--OTHER ADVERSE INFORMATION

YES/NO

NO

MERIT POINTS

 

 

--SOLE DISTRIBUTORSHIP

YES/NO

NO

--EXPORT ACTIVITIES

YES/NO

YES

--AFFILIATION

YES/NO

NO

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

35

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

 


 

RATING EXPLANATIONS

 

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

-

NB

                                       New Business

-

 

 

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.