MIRA INFORM REPORT

 

 

Report Date :

01.08.2012

 

IDENTIFICATION DETAILS

 

Name :

L AND T KOMATSU LIMITED

 

 

Registered Office :

L and T House, Ballard Estate, Mumbai - 400 001, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

29.07.1997

 

 

Com. Reg. No.:

11-109700

 

 

Capital Investment / Paid-up Capital :

Rs.1200.000 millions

 

 

CIN No.:

[Company Identification No.]

U29119MH1997PLC109700

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

BLRL01259G

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Manufacture and sale of construction equipment.

 

 

No. of Employees :

600 (Approximately)

 

 

RATING & COMMENTS

 

MIRA’s Rating :

A (63)

 

RATING

STATUS

 

PROPOSED CREDIT LINE

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

 

Maximum Credit Limit :

USD 12000000

 

 

Status :

Good 

 

 

Payment Behaviour :

Regular

 

 

Litigation :

Clear

 

 

Comments :

Subject is a Joint Venture between Larsen and Toubro Limited and Komatsu Limited of Japan. Financial position of the company is good. Trade relations are fair. Business is active. Payments are reported to be regular and as per commitments.

 

The company can be considered normal for 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.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

CRISIL

Rating

AA- / Stable (Cash Credit Rating)

Rating Explanation

Having high degree of safety requiring timely servicing of financial obligation. It carry very low credit risk.

Date

06.07.2012

 

 

Rating Agency Name

CRISIL

Rating

AA- / Stable (Working Capital Demand Loan)

Rating Explanation

Having high degree of safety regarding timely requiring of financial obligation. It carry very low credit risk.

Date

06.07.2012

 

 

 

 

RBI DEFAILTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available RBI Defaulters’ list.

 

 

EPF (Employee Provident Fund) DEFAILTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available EPF (Employee Provident Fund) Defaulters’ list as of 31-03-2012.

 

 

INFORMATION DECLINED BY

 

Management non co-operative

 

 

LOCATIONS

 

Registered Office :

L and T House, Ballard Estate, Mumbai - 400 001, Maharashtra, India

Tel. No.:

91-22-22618181/ 22685656/ 67525656/ 67525617

Fax No.:

91-22-22618181/ 22620223/ 22685893/ 67525858

E-Mail :

sdk@lth.ltindia.com

ss-sec@lth.ltindia.com

ss-sec@ltindia.com

krp-bw@bw.ltindia.com 

spp-sec@lth.ltindia.com

Website :

http://www.larsentoubro.com

 

 

DIRECTORS

 

AS ON 30.09.2011

 

Name :

Mr. Jagdish Pandurang Nayak

Designation :

Director

Address :

Gilder House, 67-F, Bhulabhai Desai Road, Mumbai – 400 026, Maharashtra, India

Date of Birth/Age :

13.11.1943

Date of Appointment :

29.07.1997

DIN No.:

00001644

 

 

Name :

Mr. Raghavan Sadagopan

Designation :

Director

Address :

Flat No.302, Emerald Green Apartments, 108, 6th Main, 8th Cross, Malleswaram, Bangalore – 560 003, Karnataka, India

Date of Birth/Age :

25.03.1946

Date of Appointment :

12.05.2006

DIN No.:

00002647

 

 

Name :

Mr. Sunil Kumar Mittra

Designation :

Director

Address :

A003/A004, Victorian Haven, 139/27, Patel Rama Reddy Road, Domlur Layout, Bangalore – 560 071, Karnataka, India

Date of Birth/Age :

01.10.1949

Date of Appointment :

30.03.2009

DIN No.:

02347945

 

 

Name :

Tetsuji Ohashi

Designation :

Director

Address :

2-9-5 Akazutsumi Setagaya- KU, Tokyo- 1560044, Japan

Date of Birth/Age :

23.03.1954

Date of Appointment :

28.03.2008

DIN No.:

02104881

 

 

Name :

Koji Yamada

Designation :

Director

Address :

4-6-8-3304 Konan, Minato-Ku, Tokyo- 1080075

Date of Birth/Age :

21.06.1954

Date of Appointment :

16.08.2010

DIN No.:

02555994

 

 

Name :

Noboru Sato

Designation :

Director

Address :

5-26-40, Kamiasou Asou Ku, Kawasaki Shi, Kanagawa 2150021

Date of Birth/Age :

09.06.1954

Date of Appointment :

02.04.2010

DIN No.:

02885133

 

 

KEY EXECUTIVES

 

Name :

Mr. Gopal Subramaniam

Designation :

Manager

Address :

B1, 202 Terra Green Leaf Apartment, 13th Cross, 6th Main, Malleshwaram, Bangalore – 560 003, Karnataka, India

Date of Birth/Age :

02.11.1955

Date of Appointment :

01.01.2011

PAN No.:

ABPPG1406L

 

 

Name :

Naveenan Ramamurthy

Designation :

Secretary

Address :

798E, Panneerselvam Road, KK Nagar, Chennai – 600 078, Tamilnadu, India

Date of Birth/Age :

22.12.1955

Date of Appointment :

29.09.2008

PAN No.:

AABPN1192K

 

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 30.09.2011

 

Names of Shareholders

 

No. of Shares

Percentage of Holding

Larsen and Toubro Limited, India

59999699

49.9997492

Komatsu Asia and Pacific Pte Limited, Singapore

59999700

49.99975

Ohashi Tetsuji and Komatsu Asia and Pacific Pte Limited, Singapore

100

0.0000833

Noboru Sato and Komatsu Asia and Pacific Pte Limited, Singapore

100

0.0000833

Yamada Koji and Komatsu Asia and Pacific Pte Limited, Singapore

100

0.0000833

Nayak Pandurang Jagdish and Larsen and Toubro Limited, India

100

0.0000833

K. Venkataramanan and Larsen and Toubro Limited, India

1

0.0000008

Mittra Sunil Kumar and Larsen and Toubro Limited, India

100

0.0000833

Sadagopan Raghavan and Larsen and Toubro Limited, India

100

0.0000833

Total

120000000

100.00

 

AS ON 30.09.2011

 

Equity Shares Break Up

Percentage of Holding

Foreign holdings( Foreign institutional investor(s), Foreign companie(s) Foreign financial institution(s), Non-resident Indian(s) or Overseas Corporate bodies or Others

50.00

Bodies corporate

50.00

TOTAL

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacture and sale of construction equipment.

 

 

Products :

Item Code No.

 

Product Description

84295200

Hydraulic Excavators

84122109

Hydraulic Motors

84122100

Hydraulic Cylinders

 

 

PRODUCTION STATUS (AS ON : 31.03.2011)

 

Particulars

Unit

Licensed / Installed Capacity

Actual Production

Earth Moving Machinery including Self Propelled Bull Dozers, Angle Dozers, Graders Levellers, Scrappers, Mechanical Shovels, Excavators Shovel, Loaders Tamping Machines and Road Rollers.

Nos.

5000

3232

Hydraulic and Pneumatic Equipment

Nos.

52100

7877

 

 

GENERAL INFORMATION

 

No. of Employees :

600 (Approximately)

 

 

Bankers :

v      Corporation Bank, Industrial Finance Branch, No.1, Indian Express Building, Queens Road, Bangalore - 560 001, Karnataka, India

 

 

Facilities :

Secured Loan

 

Rs. In Millions

31.03.2011

Rs. In Millions

31.03.2010

Other external commercial borrowings secured

65.675

131.350

 

 

 

TOTAL

65.675

131.350

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Sharp and Tannan

Chartered Accountants

Address :

103, Midford House, 1, Midford Garden, Bangalore – 560 001, Karnataka, India

Tel. No.:

91-80-25550987/ 25320173

Fax No.:

91-80-25550989

E-Mail :

bangalore@sharpandtannan.com

PAN No.:

AAAFS2512D

 

 

Joint Venture :

·         Larsen and Toubro Limited

CIN No.:- L99999MH1946PLC004768

 

·         Komatsu Asia Pacific Pte. Limited

 

 

Holding Company :

·         KAP - Komatsu Limited, Japan

 

 

Intermediaries of the JV Partners :

·         Tractor Engineers Limited

CIN No.:- U28920MH1952PLC008893

 

·         Audco India Limited

CIN No.:- U74999MH1961PLC012188

 

·         L and T-Infotech Limited

CIN No.:- U72900MH1996PLC104693

 

·         L and T-Demag Plastics Machinery Limited

CIN No.:- U25209MH2000PLC127268

 

·         L and T-Finance Limited

CIN No.:- U65990MH1994PLC083147

 

·         Komatsu Engineering Corporation

·         L and T-Case Equipment Private Limited

·         Komatsu Logistics Corporation

·         Komatsu Shantui Construction Machinery Company Limited

·         Komatsu Hanomag Aktiengesellschaft

·         PT Komatsu Indonesia Tbk

·         PT Hanken Indonesia

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2011

 

Authorised Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

120000000

Equity Shares

Rs.10/- each

Rs. 1200.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

120000000

Equity Shares

Rs.10/- each

Rs. 1200.000 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

1200.000

1200.000

1200.000

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

1936.658

1636.478

1316.866

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

3136.658

2836.478

2516.866

LOAN FUNDS

 

 

 

1] Secured Loans

65.675

131.350

1939.423

2] Unsecured Loans

0.000

0.000

0.000

TOTAL BORROWING

65.675

131.350

1939.423

DEFERRED TAX LIABILITIES

68.654

69.635

66.588

 

 

 

 

TOTAL

3270.987

3037.463

4522.877

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

978.345

968.793

996.945

Capital work-in-progress

9.447

61.329

64.307

 

 

 

 

INVESTMENT

0.000

0.000

0.000

DEFERREX TAX ASSETS

2.267

3.122

14.810

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

2156.596
2450.297
2898.542

 

Sundry Debtors

2523.946
1839.987
1273.173

 

Cash & Bank Balances

254.098
313.102
1.513

 

Other Current Assets

0.024
0.008
0.000

 

Loans & Advances

817.842
736.114
621.868

Total Current Assets

5752.506

5339.508

4795.096

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

2672.353
2497.456

1031.427

 

Other Current Liabilities

118.919
99.087

68.110

 

Provisions

680.306
738.746
248.744

Total Current Liabilities

3471.578

3335.289

1348.281

Net Current Assets

2280.928
2004.219
3446.815

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

3270.987

3037.463

4522.877

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2011

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Income

13516.382

11101.413

10739.967

 

 

Other Income

52.769

139.018

47.609

 

 

TOTAL                                     (A)

13569.151

11240.431

10787.576

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Consumption Materials Changes Inventories

10127.624

8085.780

--

 

 

Manufacturing and operating Expenses

228.668

221.631

7649.341

 

 

Employees Related Expenses

431.760

367.101

378.573

 

 

Sales and Administration and Other Expenses

1757.149

1378.157

2273.258

 

 

TOTAL                                     (B)

12545.201

10052.669

10301.172

 

 

 

 

 

Less

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

1023.950

1187.762

486.404

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

27.280

99.364

105.542

 

 

 

 

 

 

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

996.670

1088.398

380.862

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

75.652

74.143

79.577

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

921.018

1014.255

301.285

 

 

 

 

 

Less

TAX                                                                  (H)

314.011

358.809

111.405

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

607.007

655.446

189.880

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

1362.431

1108.363

1016.759

 

 

 

 

 

Less

APPROPRIATIONS

 

 

 

 

 

Transferred to General Reserve

60.700

65.545

0.000

 

 

Proposed Dividend

264.000

288.000

84.000

 

 

Additional Tax on Dividend

42.827

47.833

14.276

 

BALANCE CARRIED TO THE B/S

1601.911

1362.431

1108.363

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

F.O.B. Value of Exports

0.445

39.449

10.947

 

TOTAL EARNINGS

0.445

39.449

10.947

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

245.426

90.294

211.325

 

 

Components

5018.795

3954.875

3656.920

 

 

Spares

29.180

25.286

23.928

 

 

Capital Goods

11.571

0.751

63.715

 

TOTAL IMPORTS

5304.972

4071.206

3955.888

 

 

 

 

 

 

Earnings Per Share (Rs.)

5.06

5.46

1.58

 

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

4.47

5.83

1.76

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

6.81

9.14

2.80

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

13.68

16.07

5.20

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.29

0.36

0.12

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

1.15

1.25

1.33

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.66

1.60

3.56

 

 

LOCAL AGENCY FURTHER INFORMATION

 

Sr. No.

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

Yes

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)

Yes

21]

Market information

-----

22]

Litigations that the firm / promoter involved in

-----

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

31]

PAN of Proprietor/Partner/Director, if available

No

32]

Passport No of Proprietor/Partner/Director, if available

No

33]

Voter ID No of Proprietor/Partner/Director, if available

No

 

 

SUNDRY CREDITORS DETAILS

(Rs. In Millions)

Particulars

 

31.03.2011

31.03.2010

31.03.2009

Sundry Creditors

 

 

 

Creditors due small micro enterprises

156.479

239.916

132.070

Creditors due others

2515.874

2257.540

899.357

 

 

 

 

TOTAL

2672.353

2497.456

1031.427

 

 

PERFORMANCE

 

During the year ended 31st March 2011, the company has achieved sales of 3242 units Hydraulic Excavators against 2640 units sold in the previous year, recording growth of 23%. This growth was in line with market growth, thus ensuring the company maintain its market share at approximately 30% levels amidst fierce competition. The company faced several challenges during the financial year, in the area of material cost and price realization. Material cost has gone up due to increase in the prices of commodities (steel) and stronger YEN. On the other hand selling price remained under pressure with more options available to customers from new competitors. However, due to excellent efforts by the company’s Sole Selling Agents (L and T) the company is able to secure premium in all product categories. The company focused on reduction of working capital through Inventory rationalization, better credit terms etc., which resulted in lower borrowing and lower interest cost. The company has mitigated risk of volatile YEN through increased hedging and forward cover. In spite of adverse factors as above the company is able to achieve Gross revenue of Rs. 14,907 Mn and PAT of Rs. 607 Mn.

 

 

FIXED ASSETS

 

Tangible Assets

v      Land

v      Buildings

v      Plant and Machinery

v      Furniture and Fixtures

v      Vehicles

Intangible Assets

v      Technical Knowhow fees

v      Specialised Software

 

 


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 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. 55.80

UK Pound

1

Rs. 87.66

Euro

1

Rs. 68.45

 

 

INFORMATION DETAILS

 

Information Gathered by :

SBA

 

 

Report Prepared by :

DPT


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

6

OPERATING SCALE

1~10

7

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

8

--PROFITABILIRY

1~10

8

--LIQUIDITY

1~10

8

--LEVERAGE

1~10

7

--RESERVES

1~10

7

--CREDIT LINES

1~10

7

--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

YES

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

63

 

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.