MIRA INFORM REPORT

 

 

Report Date :

07.07.2012

 

IDENTIFICATION DETAILS

 

Name :

CROSSWORD BOOKSTORES LIMITED

 

 

Formerly Known As :

PROFOUND READER'S CHOICE TRADING (INDIA) LIMITED

 

 

Registered Office :

Plot No.C-30, Block ‘G’, Opposite SIDBI, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

03.11.1999

 

 

Com. Reg. No.:

11-122528

 

 

Capital Investment / Paid-up Capital :

Rs.195.625 millions

 

 

CIN No.:

[Company Identification No.]

U52396MH1999PLC122528

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMC10072G

 

 

PAN No.:

[Permanent Account No.]

AABCP7596G

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Subject is engaged in business of retailing books and other items such as music, toys, stationery and computer peripherals through departmental and concessionaire stores, operated either by itself or by franchises.

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (32)

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Maximum Credit Limit :

USD 1337688

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having moderate track. Even though, the company has recorded a huge increase in its sales turnover, there appears some dip in the profitability during the year 2011.

 

However, trade relations are reported as fair. Business is active. Payments are reported to be slow but correct.

 

The company can be considered for business dealings with some cautions.

 

NOTES :

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

 

 

INFORMATION DECLINED BY

 

Management Non Co Operative (Name Not Disclose)

 

 

LOCATIONS

 

Registered Office :

Plot No.C-30, Block ‘G’, Opposite SIDBI, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051, Maharashtra, India

Tel. No.:

91-22-26564000

Fax No.:

91-22-26564909

E-Mail :

prashant.mehta@shoppersstop.com

bharat.sanghavi@shoppersstop.com

anita.shetty@shoppersstop.com

Website :

http://www.crosswordbookstores.com

 

 

Support Office :

Paradigm, A Wing, 1st Floor, Mindspace, Link Road, Malad (West), Mumbai - 400 064, Maharashtra, India

Tel. No.:

91-22-42498000

E-Mail :

feedback@shoppersstop.com

 

 

Stores :

Located at:

 

·         Ahmedabad

·         Amritsar

·         Bengaluru

·         Hyderabad

·         Jaipur

·         Kolkata

·         Mumbai

·         Nagpur

·         New Delhi

·         Pune

·         Vadodara

 

 

Branch Office:

24th Road Construction House Khar, Mumbai 400052, Maharashtra, India

 

 

DIRECTORS

 

AS ON 28.04.2011

 

Name :

Mr. Ravi Chandru Raheja

Designation :

Director

Address :

Raheja House, 53 A, Pali Hill, Bandra (West), Mumbai – 400 050, Maharashtra, India

Date of Birth/Age :

23.09.1971

Date of Appointment :

03.11.1999

 

 

Name :

Mr. Neel Chandru Raheja

Designation :

Director

Address :

Raheja House, 53 A, Pali Hill, Bandra (West), Mumbai – 400 050, Maharashtra, India

Date of Birth/Age :

27.06.1974

Date of Appointment :

03.11.1999

 

 

Name :

Mr. Nagesh Satyanarayan Basavanhalli

Designation :

Chairman

Address :

Park Plaza, 81 and 82, 8th Floor, New Yari Road, Versova, Andheri (West), Mumbai – 400 061, Maharashtra, India

Date of Birth/Age :

12.04.1959

Date of Appointment :

30.04.2001

 

 

Name :

Mr. Chandrashekhar B. Navalkar

Designation :

Director

Address :

Flat No.11, Navnidh Apartment, Liberty Garden, Road No.3, Malad (West), Mumbai – 400 061, Maharashtra, India

Date of Birth/Age :

21.03.1966

Date of Appointment :

23.04.2003

 

 

Name :

Mr. Yasin Ebrahim Virani

Designation :

Director

Address :

504, Gulistan E-Hind, North South Road, No.10, Juhu Scheme, Mumbai – 400 049, Maharashtra, India

Date of Birth/Age :

20.10.1956

Date of Appointment :

28.03.2006

 

 

KEY EXECUTIVES

 

Name :

Mrs. Anita Shankar Shetty

Designation :

Secretary / Manager

Address :

501, I 63 Navgrah Poonam Sagar Complex, Mira Road (East), Mumbai 401107, Maharashtra, India

Date of Birth/Age :

03.06.1985

Date of Appointment :

01.09.2010

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 28.04.2011

 

Names of Shareholders (Equity Shares)

No. of Shares

 

Shopper’s Stop Limited, India

Ravi C. Raheja and B.S. Nagesh

15

Shopper’s Stop Limited, India

Chandru L. Raheja and Neel C. Raheja

15

Shopper’s Stop Limited, India

9562447

Shopper’s Stop Limited, India

Ravi C. Raheja

4

Shopper’s Stop Limited, India

Chandru L. Raheja

4

Shopper’s Stop Limited, India

Yasin E. Virani and C.B. Navalkar

10

Shopper’s Stop Limited, India

Govind Shrikhande and C.B. Navalkar

5

Total

9562500

 

 

Names of Shareholders (Preference Shares)

No. of Shares

 

Shopper’s Stop Limited, India

10000000

Total

10000000

 

AS ON 28.04.2011

 

Equity Share Breakup

Percentage of Holding

Category

 

Bodies corporate

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Subject is engaged in business of retailing books and other items such as music, toys, stationery and computer peripherals through departmental and concessionaire stores, operated either by itself or by franchises.

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Available

 

 

Bankers :

·         Kotak Mahindra Bank Limited, 36-38A, Nariman Bhavan, Nariman Point, Mumbai – 400 021, Maharashtra, India

·         IDBI Bank Limited, India Red Cross Society Building, 1 Red Cross Road, New Delhi 110001, India 

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

G. M. Kapadia and Company

Chartered Accountants

Address :

Tamarind House, 36B, Tamarind Lane, Fort, Mumbai – 400001, Maharashtra, India

 

 

Holding Company :

Shopper’s Stop Limited

CIN No.: L51900MH1997PLC108798

Address: Eureka Towers, B-Wing, 9th Floor, Mindspace, Link Road, Malad (West), Mumbai – 400 064, Maharashtra, India

 

 

Fellow Subsidiary Company :

Hypercity Retail (India) Limited

 


 

CAPITAL STRUCTURE

 

AS ON 28.04.2011

 

Authorised Capital :

 

No. of Shares

Type

Value

Amount

10000000

Equity Shares

Rs.10/- each

Rs.100.000 millions

10000000

Preference Shares 

Rs.10/- each

Rs.100.000 millions

 

Total

 

Rs.200.000 millions

 

Issued, Subscribed & Paid-up Capital :

 

No. of Shares

Type

Value

Amount

9562500

Equity Shares

Rs.10/- each

Rs.95.625 millions

10000000

Preference Shares 

Rs.10/- each

Rs.100.000 millions

 

Total

 

Rs.195.625 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

195.625

195.625

195.625

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

138.797

131.897

131.382

4] (Accumulated Losses)

0.000

0.000

(37.735)

NETWORTH

334.422

327.522

290.272

LOAN FUNDS

 

 

 

1] Secured Loans

0.000

0.000

0.000

2] Unsecured Loans

0.000

0.000

0.000

TOTAL BORROWING

0.000

0.000

0.000

DEFERRED TAX LIABILITIES

13.200

0.000

0.000

 

 

 

 

TOTAL

347.622

327.522

289.272

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

266.802

71.793

79.109

Capital work-in-progress

14.820

0.000

0.000

 

 

 

 

INVESTMENT

0.000

0.000

0.000

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

219.832
0.000

0.000

 

Sundry Debtors

23.131
3.231

2.412

 

Cash & Bank Balances

18.351
6.926

18.134

 

Other Current Assets

0.000
0.000

0.000

 

Loans & Advances

96.868
264.305

208.921

Total Current Assets

358.182
274.462

229.467

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

106.708

6.119

6.577

 

Other Current Liabilities

167.252
12.491

12.675

 

Provisions

18.222
0.123

0.052

Total Current Liabilities

292.182
18.733

19.304

Net Current Assets

66.000
255.729

210.163

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

347.622

327.522

289.272

 


PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2011

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Sales and Operating Revenues

445.184

28.865

38.731

 

 

Other Income

24.226

30.369

22.254

 

 

TOTAL                                     (A)

469.410

59.234

60.985

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Cost of Materials

252.975

0.000

0.000

 

 

Employees Costs

40.808

1.178

1.266

 

 

Operating and Administrative Expenses

134.049

6.284

8.519

 

 

TOTAL                                     (B)

427.832

7.462

9.785

 

 

 

 

 

Less

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

41.578

51.772

51.200

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

1.202

0.574

0.567

 

 

 

 

 

 

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

40.376

51.198

50.633

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

16.670

7.316

7.316

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

23.706

43.882

43.317

 

 

 

 

 

Less

TAX                                                                  (H)

2.195

5.632

4.081

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

21.511

38.250

39.236

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

0.515

(37.735)

(76.971)

 

 

 

 

 

Less

APPROPRIATIONS

14.611

0.000

0.000

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

7.415

0.515

(37.735)

 

 

 

 

 

 

Earnings Per Share (Rs.)

0.72

4.00

4.10

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

4.83
64.57

64.34

 

 

 
 

 

Net Profit Margin

(PBT/Sales)

(%)

5.32
169.00

111.84

 

 

 
 

 

Return on Total Assets

(PBT/Total Assets}

(%)

3.79
12.67

14.04

 

 

 
 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.07
0.13

0.15

 

 

 
 

 

Debt Equity Ratio

(Total Liability/Networth)

 

0.91
0.06

0.07

 

 

 
 

 

Current Ratio

(Current Asset/Current Liability)

 

1.22
14.65

11.89

 

 

LOCAL AGENCY FURTHER INFORMATION

 

Details of Sundry Creditors:

 

Particulars

 

31.03.2011

(Rs. in millions)

31.03.2010

(Rs. in millions)

31.03.2009

(Rs. in millions)

Creditors

 

 

 

- Outstanding dues of Creditors other than Micro Enterprises and Small Enterprises

106.708

6.119

6.577

 

Note:

The registered office of the company has been shifted from Construction House, 'A', 24th Road, Khar, Mumbai – 400052, Maharashtra to the present address w.e.f. 07.07.2008.

 

 

OPERATION

The Company had appointed Shoppers Stop Ltd.; (SSL) w.e.f. July 1, 2006, as its master franchisee, pursuant to the Master Franchise Agreement, to carry on Crossword business at its existing and new store premises which may be identified by SSL; from time to time. Now, the Company and SSL, has mutually agreed to terminate the said franchise agreement with effect from end of business hours of September 30, 2010. Accordingly, SSL has handed over and disposed off the Crossword business back to Crossword Bookstores Limited, together with its fixed assets, current assets, rights, liabilities/obligations of all nature and kind along with its employees.

 

AWARDS AND RECOGNITION:

During the year under review, the Company has been conferred with the Retailer of the Year Award - Leisure (Books, Music and Gifts Category) at the Images Retail Awards 2010.

 

 

FORM 8

 

Corporate identity number of the company

U52396MH1999PLC122528

Name of the company

CROSSWORD BOOKSTORES LIMITED

Address of the registered office or of the principal place of  business in India of the company

Plot No.C-30, Block ‘G’, Opposite SIDBI, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051, Maharashtra, India

This form is for

Creation of charge

Type of charge

Book debts

Movable property (not being pledge)

Floating charge

Particular of charge holder

IDBI Bank Limited, India Red Cross Society Building, 1 Red Cross Road, New Delhi 110001, India 

Email: rk.jeswani@idbi.co.in

Nature of instrument creating charge

Deed of Hypothecation dated June 3, 2011

Date of instrument Creating the charge

03.06.2011

Amount secured by the charge

Rs. 95.000 millions

Brief of the principal terms an conditions and extent and operation of the charge

Rate of interest

Cash Credit - Base Rate+2% p.a.

Working Capital Demand Loan - To be Mutually decided at the time of drawdown

 

Terms of repayment

Cash Credit: One year / 12 months line.

Working Capital Demand Loan - 90days / 12 months line

Letter of Credit/ Buyers Credit - Tenure of individual Letter of Credit not to exceed 180days / 12 months line and Tenure of individual Buyer's Credit not to exceed 180 days / 12 months line.

Bank Guarantee - Tenure of each guarantee not to exceed 36 months excluding claim period / 12 months line and max 10 years for statutory purpose.

 

Margin

Cash Credit, Working Capital Demand Loan - 10% on stocks and book debts (not exceeding 90 days)

Letter of credit/ Buyer's Credit - 10%

Bank Guarantee - 10% for Bank guarantee upto 3 years. For bank guarantee issued for more than 3 years margin will be 100% to be collected after completion of 3 years.

Treasury Limit - as per treasury.

 

Extent and operation of the charge

Extent and Operation of the charge is First charge on the current assets and book debts of the company both present and future.

 

Short particulars of the property charged (Including location of the property)

Primary: First charge on the current assets and book debts of the company both present and future

Collateral: Escrow account to be opened with IDBI for credit card/ Cash collection.

 

FIXED ASSETS:

 

·         Leasehold Improvements

·         Furniture, Fixtures and Other Equipment

·         Computers

·         Vehicles

·         Goodwill

·         Trademarks and Copyrights

·         Software

 

 

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

--

5) Type of Business

Yes

6) Line of Business

Yes

7) Promoter's background

Yes

8) No. of employees

No

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)

No

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

 

 


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.55.41

UK Pound

1

Rs.86.04

Euro

1

Rs.68.61

 

 

INFORMATION DETAILS

 

Information Gathered by :

SBA

 

 

Report Prepared by :

PRL


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

4

PAID-UP CAPITAL

1~10

4

OPERATING SCALE

1~10

4

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

4

--PROFITABILIRY

1~10

3

--LIQUIDITY

1~10

3

--LEVERAGE

1~10

3

--RESERVES

1~10

4

--CREDIT LINES

1~10

3

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

NO

--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

 

32

 

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

 

 

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.