MIRA INFORM REPORT

 

 

Report Date :

01.06.2012

 

IDENTIFICATION DETAILS

 

Name :

PRAKASH STEELAGE LIMITED

 

 

Registered Office :

701, “Mahalaxmi Chambers”, Bhulabhai Desai Road, Mahalaxmi, Mumbai – 400025, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

09.05.1991

 

 

Com. Reg. No.:

061595

 

 

Capital Investment / Paid-up Capital :

Rs.175.000 Millions

 

 

CIN No.:

[Company Identification No.]

L27106MH1991PLC061595

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMP07782F

 

 

PAN No.:

[Permanent Account No.]

AAACP6673K

 

 

Legal Form :

Closely Held Public Limited Liability Company

 

 

Line of Business :

Manufacturers of Stainless Steel Welded, Seamless Pipes and Tubes.

 

 

No. of Employees :

Not Divulged

 

 

RATING & COMMENTS

 

MIRA’s Rating :

A (58)

 

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 5516700

 

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

Litigation :

Clear

 

 

Comments :

Subject is a well established and reputed company having good track. Trade relations are reported as fair. Business is active. Payments are reported to be regular and as per commitments.

 

 

The company can be considered good for normal 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.

 

ECGC Country Risk Classification List – September 30, 2011

 

Country Name

Previous Rating

(30.06.2011)

Current Rating

(30.09.2011)

India

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

LOCATIONS

 

Registered Office :

701, “Mahalaxmi Chambers”, Bhulabhai Desai Road, Mahalaxmi, Mumbai – 400025, Maharashtra, India

Tel. No.:

91-22-66134500

Fax No.:

91-22-66134599

E-Mail :

investorsgrievances@prakashsteelage.com

 

 

Factory 1 :

Silvassa:

Survey No. 46/1, Parjai Road, Village-Kherdi, Union Territory of Dadra and Nagar Haveli, Silvassa - 396 230, Gujarat, India

 

 

Factory 2 :

Umbergaon:

Plot No.131/1, Umbergaon, Sanjan Road, Valsad  – 396170, Gujarat, India

 

 

DIRECTORS

 

AS ON 31.03.2011

 

Name :

Mr. Prakash C. Kanugo

Designation :

Chairman and Managing Director

 

 

Name :

Mr. Ashok Sheth

Designation :

Executive Director

 

 

Name :

Mr. Hemant P. Kanugo

Designation :

Whole Time Director

 

 

Name :

Mr. Kamal P Kanugo

Designation :

Whole Time Director

 

 

Name :

Dr. Bipin C Doshi

Designation :

Non Executive Director

 

 

Name :

Mr. Himanshu J Thaker

Designation :

Non Executive Director

 

 

Name :

Mr. Mrinmoy Roy 

Designation :

Non Executive Director

 

 

Name :

Mr. Gautam Chand Jain  

Designation :

Non Executive Director

 

 

KEY EXECUTIVES

 

Name :

Ms. Sarika S Singh

Designation :

Company Secretary and Compliance Officer

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 31.03.2012

 

Names of Shareholders

No. of Shares

Percentage of Holding

(A) Shareholding of promoter and Promoter Group

 

 

1) Indian

 

 

a) Individuals / Hindu Undivided Family

235000

1.34

 

 

 

       Any Others (Specify)

 

 

         Directors/Promoters and Their Relatives and Friends

6649000

37.99

         Group Companies

4476524

25.58

 

 

 

2) Foreign

 

 

 

 

 

(B) Public Shareholdings

 

 

1) Institutions

 

 

Foreign Institutional Investors

739992

4.23

 

 

 

2) Non – Institution

 

 

a) Bodies corporate

3754083

20.42

 

 

 

b) Individuals

 

 

i. Individual Shareholders holding nominal share capital upto Rs.0.100 Million

486183

2.78

ii. Individual Shareholders holding nominal share capital in excess Rs.0.100 Million

1254929

7.17

 

 

 

c) Any other

 

 

i) Clearing Member

70383

0.45

ii) NRI – Repatriable

4945

0.03

 

 

 

Total

17500039

100.00

 

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturers of Stainless Steel Welded, Seamless Pipes and Tubes.

 

PRODUCTION STATUS AS ON 31.03.2011

 

Particulars

Unit

 

Installed Capacity

Actual Production

Stainless Steel Tubes and Pipes

M.T.

 

17600

11463.434

Scrap

M.T.

 

NA

667.606

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Divulged

 

 

Bankers :

          Vijaya Bank

          ICICI Bank

          Royal Bank of Scotland

          Bank of Baroda

          Standard Chartered Bank

 

 

Facilities :

 

SECURED LOAN

 

Rs. In Millions

31.03.2011

Rs. In Millions

31.03.2010

Term Loan

 

 

From ICICI Bank (External Commercial Borrowings)

52.745

88.589

From VIJAYA Bank (FCNR)

0.000

109.344

From VIJAYA Bank (In INR)

95.040

9.246

(The Above Loans are secured by way of mortgage of factory land and building, and hypothecation of plant and machinery of Company at Umbergaon. (First pari pasu charges between ICICI Bank and Vijaya Bank) ECB from ICICI Bank is also secured by mortgage of residential flat at Tardeo Tower, Mumbai belonging to Director and

his relatives and by personal guarantee of three Directors)

 

 

Working Capital Loan from Banks

 

 

Cash Credit

928.710

669.187

Export Packing Credit

190.098

90.080

Bills Discounting

29.545

5.031

(Secured by Hypothecation of Stock of Raw Material, Stock-in-process, Finished Goods, book debts, Receivables and Collateral security in the form of Land, Building and Plant and Machinery at Silvassa, (First Pari Pasu charges between Vijaya Bank, ICICI Bank, Bank of Baroda, RBS Bank and Standard Chartered bank ) and collateral security in the form of Land and Building and Plant and Machinery at Umbergaon (Second Pari Pasu charges between Vijaya Bank, ICICI Bank, Bank of Baroda , RBS Bank and Standard Chartered bank) and first pari-passu charge on office premises no 101 and 102 at Islampura Street, at Mumbai and 701, Mahalaxmi chambers, at Mumbai belonging to Director and his relatives and Personal Guarantee of three Directors and their relatives)

 

 

Vehicle Loans

 

 

i) from Banks

12.029

8.161

ii) from NBFC's

1.228

3.499

(Secured against Hypothecation of respective vehicle and PDCs for Principal and Interest payable thereon)

 

 

TOTAL

1309.395

983.137

 

[Term loans and Vehicle loans from banks and NBFC's include amount repayable within one year Rs.59.072 Millions (Pr. Yr. Rs. 62.371 Millions)]

 

UNSECURED LOAN

 

Rs. In Millions

31.03.2011

Rs. In Millions

31.03.2010

Working Capital Loan from Banks

 

 

Cash Credit

23.942

--

Export Packing Credit

21.475

--

(Against personal guarantee of three Directors and relative)

 

 

From Companies

173.000

428.050

TOTAL

218.417

428.050

 

 

 

 

 

Banking Relations :

--

 

 

Statutory Auditors :

 

Name :

Khandelwal Jain and Company

Chartered Accountant

 

 

Name :

D C Bothra and Company

Chartered Accountant

 

 

Associates:

          Sunrise Metal Industries

          Seth Iron and Steel Private Limited

          Seth Steelage Private Limited

          Prakash Stainless Private Limited

          PCK Metal Private Limited

          Top Honest Inc.

          Seth Carbon and Alloys Private Limited

          Prakash and Daga Infra Projects Private Limited

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2011

 

Authorised Capital :

No. of Shares

Type

Value

Amount

20000000

Equity Shares

Rs.10/- each

Rs.200.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

17500039

Equity Shares

Rs.10/- each

Rs.175.000 Millions

 

 

 

 

 

(Out of the above 3,234,000 Equity Shares of Rs. 10/- each were issued as fully paid Bonus Shares by utilisation of Rs. 32,340,000/- from General Reserves)

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

 

31.03.2011

31.03.2010

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

 

175.000

112.500

2] Share Application Money

 

0.000

0.000

3] Reserves & Surplus

 

1204.175

396.263

4] (Accumulated Losses)

 

0.000

0.000

NETWORTH

 

1379.175

508.763

LOAN FUNDS

 

 

 

1] Secured Loans

 

1309.395

983.137

2] Unsecured Loans

 

218.417

428.050

TOTAL BORROWING

 

1527.812

1411.187

DEFERRED TAX LIABILITIES

 

50.024

45.125

 

 

 

 

TOTAL

 

2957.011

1965.075

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

 

655.819

566.324

Capital work-in-progress

 

66.528

58.120

 

 

 

 

INVESTMENT

 

0.000

0.000

DEFERREX TAX ASSETS

 

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

 

1159.282

638.223

 

Sundry Debtors

 

1521.928

1117.484

 

Cash & Bank Balances

 

205.836

94.628

 

Other Current Assets

 

22.713

18.126

 

Loans & Advances

 

516.309

408.270

Total Current Assets

 

3426.068

2276.731

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

 

1046.074

748.924

 

Other Current Liabilities

 

102.540

124.738

 

Provisions

 

42.790

62.438

Total Current Liabilities

 

1191.404

936.100

Net Current Assets

 

2234.664

1340.631

 

 

 

 

MISCELLANEOUS EXPENSES

 

0.000

0.000

 

 

 

 

TOTAL

 

2957.011

1965.075

 

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2011

31.03.2010

 

SALES

 

 

 

 

 

Income

 

5442.992

4371.037

 

 

Export Incentives

 

18.743

14.825

 

 

Fluctuation in Foreign Currency

 

1.281

19.998

 

 

Other Income

 

2.204

2.802

 

 

TOTAL                                     (A)

 

5465.220

4408.662

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Purchases

 

2878.211

2152.608

 

 

Raw Material Consumed

 

1964.604

1504.757

 

 

Stores & Spares Consumed

 

106.112

85.653

 

 

Manufacturing & Other Expenses

 

66.821

58.078

 

 

Employees' Remuneration and Benefits

 

70.397

51.888

 

 

Administrative & Selling Expenses

 

101.611

79.437

 

 

Increase / (Decrease) in Stock

 

(274.877)

29.334

 

 

TOTAL                                     (B)

 

4912.879

3961.755

 

 

 

 

 

Less

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

 

552.341

446.907

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

 

135.060

134.445

 

 

 

 

 

 

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

 

417.281

312.462

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

 

44.834

38.359

 

 

 

 

 

 

PRIOR PERIOD ADJUSTMENT

 

0.773

0.267

 

 

 

 

 

 

PROFIT BEFORE TAX

 

373.220

274.370

 

 

 

 

 

Less

TAX                                                                 

 

124.371

98.082

 

 

 

 

 

 

PROFIT AFTER TAX

 

248.849

176.288

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

 

231.097

100.551

 

 

 

 

 

Less

APPROPRIATIONS

 

 

 

 

 

Transfer to General Reserve

 

50.000

30.000

 

 

Dividend

 

17.500

13.500

 

 

Tax on Dividend

 

2.839

2.242

 

BALANCE CARRIED TO THE B/S

 

409.607

231.097

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export Earnings

 

302.768

189.018

 

TOTAL EARNINGS

 

302.768

189.018

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

 

1376.742

785.678

 

 

Capital Goods

 

23.220

1.671

 

TOTAL IMPORTS

 

1399.962

787.349

 

 

 

 

 

 

Earnings Per Share (Rs.)

 

16.50

15.67

 

QUARTERLY RESULTS

 

PARTICULARS

 

30.06.2011

30.09.2011

31.12.2011

Type

1st Quarter

2nd Quarter

3rd Quarter

 Sales Turnover

1318.450

1369.640

1603.940

 Total Expenditure

1176.020

1278.720

1526.350

 PBIDT (Excl OI)

142.440

90.920

77.590

 Other Income

8.490

13.370

15.810

 Operating Profit

150.930

104.290

93.400

 Interest

41.480

53.460

56.400

 Exceptional Items

0.000

0.000

0.000

 PBDT

109.450

50.830

37.000

 Depreciation

12.050

12.350

13.780

 Profit Before Tax

97.400

38.480

23.220

 Tax

40.150

12.350

7.390

 Reported PAT

57.250

26.130

15.830

Extraordinary Items       

0.000

0.000

0.000

Prior Period Expenses

0.000

0.000

0.000

Other Adjustments

0.000

0.000

0.000

Net Profit

57.250

26.130

15.830

 

KEY RATIOS

 

PARTICULARS

 

 

 

31.03.2011

31.03.2010

PAT / Total Income

(%)

 

4.55

3.99

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

 

6.85

6.28

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

 

9.14

9.65

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

 

0.27

0.54

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

 

1.97

4.61

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

 

2.88

2.43

 

 

 

LOCAL AGENCY FURTHER INFORMATION

 

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

--

8) No. of employees

No

9) Name of person contacted

No

10) Designation of contact person

No

11) Turnover of firm for last two years

Yes

12) Profitability for last two 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)

 --

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

--

 

FINANCIAL PERFORMANCE

 

The income from operations for the year has increased to Rs. 5740.098 millions as compared to Rs. 4379.328 millions of previous year reflecting a growth of 31%. The profit before tax increased to Rs. 373.221 millions as against Rs.274.369 millions in the previous year reflecting a growth of 36%. The Net Profit after Tax also was higher by 41% at Rs. 248.848 millions as compared to Rs. 176.288 millions during previous year.

 

MANAGEMENT DISCUSSION AND ANALYSIS REPORT

 

Industry Overview

 

The benefit of Stainless Steel is quite evident and now there is increasing awareness of the product. Apart from good demand in existing industrial use, there is a shift from using MS Steel pipe and copper pipe to using Stainless Steel. Many new areas are also adding to demand for example, in plumbing also builders have started using stainless steel pipes. Projections for 2010 to 2015 suggest a 4.2% annual growth in worldwide stainless steel demand, with growth reaching 7.7% per year for India and 6.2% per year for China during the same period.

This is basically due to the following reasons:

 

Airports

 

Railways

 

Architecture, Building and

Construction

 

Automotive

 

Modernization of airports.

 

Refurbishing of Railway Stations with world class

facilities

 

Urban Renewal in the

form of street furniture

e.g. Bus Shelters

 

India as leading Automobile

hub especially for two

wheelers and small cars

Stainless steel in the form of escalators, cladding, railing, etc.

 

Addition of new stainless

steel wagons and coaches

 

Shopping Malls, organized retail is growing at a rapid pace.

 

Increasing use of Stainless steel in exhausts, wheel rims, etc.

 

Development of Metro Rail projects and street

infrastructure

 

 

 

INDUSTRIAL STRUCTURE

 

There are currently 100 small and medium scale units and 4 to 5 organized units engaged in manufacturing of stainless steel welded, seamless pipes and tubes. The domestic demand presently for stainless steel welded pipes and tube is about 100,000 MT which is expected to increase up to 275,000 MT by the year 2015/16. The top players globally in this segment are Valtimet/ Tubacex/ Centravis. Company Specializes in meeting specific requirements of customers and offers complete solution for stainless steel welded and seamless pipes and tubes. The type of product varied based on the type, shape and size of the same some of which are as listed below:-

 

          S.S. Welded Tubes

          S.S. Welded Pipes

          S.S. Pipes

          S.S. Seamless Tubes

          S.S. Seamless Pipes

          Square

          U Bend Tubing

          S.S. Grades

 

BUSINESS OVERVIEW

 

They are into the business of manufacturing stainless steel pipes, tubes for more than 15 years. Since inception, they have made efforts to place their self in a competitive position in the industry by proactively responding to their customer requirements. The Company has emerged as one of the leading manufacturers of stainless steel welded, seamless pipes and tubes in India and caters to both the markets domestic as well as International. At present the Company has the customers from oil and gas sector, power sector, desalination and nuclear power plants, Engineering, Capital Goods, Chemical, Sugar and various other core sector Industries.

 

They want to leverage their strength to their benefit in future so as to become the topmost player in the stainless steel tube industry. They wish to continue to supply their products to corporate houses, increase their market share in the industry, produce quality products at the competitive rates, adopt one of the best human restheirce practices and also secure various certifications for standards and quality improvement. They plan to boost their exports by participating in trade fairs and exhibitions all over the World.

 

Company is manufacturing stainless steel welded, seamless pipes and tubes and has set up two industrial plants at Silvassa and Umbergaon. Having set up its first Plant at Silvassa in the year 1996 with a capacity of 4000 MTPA, the Company expanded its capacity by setting up another plant at Umbergaon in Gujarat and presently has total capacity of 17600 MTPA, which is going to be expanded further to 19000 MTPA during the year 2011-12 Prakash Steelage Limited employs extensive internal controls, Company-wide uniform reporting guidelines and additional measures, including employee training and continuing education, to ensure that its financial reporting is conducted in accordance with accepted accounting principles.

 

FINANCIAL PERFORMANCE

 

This report, Management's Discussion and Analysis, provides an overview of the financial position and results

of activities of Subject (the "Company") for the year ended 31ST March, 2011. It has been prepared by management and is required supplemental information to the financial statements and the footnotes that follow this section.

 

The income from operations for the year has increased to Rs. 57400.98 millions as compared to Rs. 4379.328 millions of previous year reflecting a growth of 31%. The profit before tax is Rs. 373.221 millions as against Rs. 274.369 millions in the previous year reflecting a growth of 36%. The Net Profit after Tax is Rs. 248.848 millions as compared to Rs. 176.288 millions during previous year reflecting a growth of 41%. The Earning per Share (EPS) works out to be Rs. 16.50 per share on weighted average basis on the expanded capital after successful IPO.

 

OUTLOOK

 

The outlook for the Company's Business in future is very good. The Management expects CAGR of over 30% during next five years. During the year the Company`s capacity increased to 17600 MT same will reach 19000 MT on completion of expansion project at Umbergaon.

 

OPPORTUNITIES AND THREATS

 

Steel industry plays an important role in the development of a Country. India, a developing nation, requires huge contribution from this industry, to expedite its run to reach new heights in world economy. India has large reserves of mineral resources, such as, coal, iron ore etc and is in a strong position to mobilise these resources into productive use. Vast market potential with increasing Industries provides assured market to the industry.

 

Recovery in Indian economy during 2009-10 has given rise to new investment opportunities which will increase demand for steel products. The demand for steel is increasing and the prices have also firmed up during the year under report. The increase in steel making capacity by the Company will be absorbed by the increasing demand for steel products.

 

As per capita income consumption of stainless steel in India is only 1.20 kg as against 6 kgs in China, 16 kgs in Japan and 30 kgs in Italy which shows that there are tremendous growth opportunities in India. As a Company operating in India, they are affected by the general economic conditions in the Country. The Indian economy has grown steadily over the past several years. This improved performance was propelled by the growth in industrial activity and robust services sector. The overall economic growth will therefore impact the results of its operations. The growth prospects of the business of the Company and its ability to implement the strategies will be influenced by macro economic growth.

 

Their growth plans are considerable and would put significant demands on their management team and other resources. Any delay in implementation of its strategy and its growth and expansion plans could impact the Company's roll out schedules and cause cost and time over runs.

 

Any change in the factors such as industrial policies, tariffs, excise duties etc which may affect the activities of the steel, oil and gas, pharmaceutical industry etc. may affect their results of operation. Cyclical or seasonal fluctuations in the operating results of the Company may affect the enduring financial performance at large.

 

External factors such as potential terrorist attacks, acts of war or geo-political and social turmoil in many parts of the world could constrain their ability to do business, increase the costs and negatively affect their financial performance.

 

Any change in the foreign exchange control regulation, mainly interest rates and tax laws pertaining to India affects the liquidity of cash in the market which in turn affects the purchasing power of the economy.

 


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.56.42

UK Pound

1

Rs.87.37

Euro

1

Rs.69.95

 

 

INFORMATION DETAILS

 

Report Prepared by :

SDA


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

6

PAID-UP CAPITAL

1~10

6

OPERATING SCALE

1~10

7

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

7

--PROFITABILIRY

1~10

6

--LIQUIDITY

1~10

7

--LEVERAGE

1~10

7

--RESERVES

1~10

6

--CREDIT LINES

1~10

6

--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

NO

--AFFILIATION

YES/NO

NO

--LISTED

YES/NO

YES

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

58

 

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.