MIRA INFORM REPORT

 

 

Report Date :

11.05.2012

 

IDENTIFICATION DETAILS

 

Name :

L AND T GENERAL INSURANCE COMPANY LIMITED

 

 

Registered Office :

L & T House, Ballard Estate, Mumbai – 400001, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

27.12.2007

 

 

Com. Reg. No.:

177117

 

 

Capital Investment / Paid-up Capital :

Rs. 2000.000 Millions

 

 

CIN No.:

[Company Identification No.]

U66030MH2007PCL177117

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUML07225B

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Providing Insurance Related Services.

 

 

No. of Employees :

Information denied by the management.

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (27)

 

RATING

STATUS

PROPOSED CREDIT LINE

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

 

Maximum Credit Limit :

USD 5300000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Usually correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is a subsidiary of Larsen and Toubro Limited. The company is an established having moderate track. There appears huge accumulated losses recorded by the company. However, trade relations are reported as fair. Business is active. Payments are reported to be usually correct and as per commitments.

 

In view of strong holding, 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.

 

 

INFORMATION DECLINED BY

 

Name :

Mr. Chetan Mehta

Designation :

Accountant

Date :

10.05.2012

 

 

LOCATIONS

 

Registered Office :

L and T House, Ballard Estate, Mumbai-400001, Maharashtra, India  

Tel. No.:

91-22-67525656

Fax No.:

91-22-67525893

E-Mail :

vinaytripathi@ltfinance.com

ramesh.v@ltinsurance.com

 

 

Head Office

601-602, Trade Centre, Bandra Kurla Complex, Bandra (East), Mumbai – 400051, Maharashtra, India

 

 

DIRECTORS

 

As on 15.09.2011

 

Name :

Mr. Yeshwant Moreshwar Deosthalee

Designation :

Director

Address :

1001, Prabhu Kutir, 15, Alta Mount Road, Mumbai-400026, Maharashtra, India

Date of Birth/Age :

06.09.1946

Date of Appointment :

27.12.2007

 

 

Name :

Mr. Sivaraman Narayanaswami

Designation :

Director

Address :

43, Kalpataru Residency, Tower A, Near Cine Planet, Sion (East), Mumbai-400022, Maharashtra, India

Date of Birth/Age :

12.04.1958

Date of Appointment :

27.12.2007

 

 

Name :

Mr. Ramamurthi Shankar Raman

Designation :

Director

Address :

Kalpataru Royale, Flat No. 123, 12th Floor, Plot No. 110, Road No. 29, Off Sion Circle, Sion (East), Mumbai-400022, Maharashtra, India

Date of Birth/Age :

20.12.1958

Date of Appointment :

27.12.2007

 

 

Name :

Mr. Mukund Manohar Chitale

Designation :

Director

Address :

4/46, Vishnuprasad Society, Shahaji Raje Marg, Vile Parle (East), Mumbai-400057, Maharashtra, India

Date of Birth/Age :

16.11.1949

Date of Appointment :

26.05.2010

 

 

Name :

Mr. Haris Ansari

Designation :

Director

Address :

Flat No. 503, Serin Nyati Enclave, Nyati County Mohammadwadi, Pune-411028, Maharashtra, India

Date of Birth/Age :

01.04.1939

Date of Appointment :

26.05.2010

 

 

Name :

Mr. Joydeep Kumar Roy

Designation :

Whole Time Director

Address :

33, Plot-212, ‘A’ Wing, Guldev Sagar CHS Limited, R. K. Patkar Marg, Bandra (W), Near Bank of Punjab, Mumbai-400050, Maharashtra, India

Date of Birth/Age :

26.03.1967

Date of Appointment :

26.05.2010

 

 

KEY EXECUTIVES

 

Name :

Mr. Chetan Mehta

Designation :

Accountant

 

 

Name :

Mr. Joydeep Kumar Roy

Designation :

Chief Executive Officer

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on 15.09.2011

 

Major Shareholders Details are Not Available

 

 

As on 15.09.2011

 

Equity Share Breakup

 

Percentage of Holding

Category

 

 

Bodies corporate

 

100.00

Total

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Providing Insurance Related Services.

 

 

GENERAL INFORMATION

 

No. of Employees :

Information denied by the management.

 

 

Bankers :

Not Available

 

 

Facilities :

--

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Sharp and Tannan

Chartered Accountant

 

 

Holding Company:

Larsen and Toubro Limited (L99999MH1946PLC004768)

 

 

Fellow Subsidiary Company:

  • L and T Finance Limited
  • L and T Infotech Limited
  • L and T Devihalli Hassan Tollway Private Limited
  • L and T Krishnagiri Thopur Tollroad Limited
  • L and T-MHI Boilers Limited
  • L and T Valdel Engineering Limited
  • L and T  Arun Excello IT SEZ Private Limited
  • L and T Plastics Machinery Limited
  • L and T Howden Private Limited
  • L and T South City Projects Limited
  • L and T Tech Park Limited
  • L and T Komatsu Limited
  • L and T Arun Excello Commercial Projects Private Limited
  • L and T  Chennai Tada Tollway Limited
  • L and T  Interstate Road Corridor Limited
  • L and T  Panipat Elevated Corridor Limited
  • L and T Transportation Infrastrcture Limited
  • L and T Western India Toll Bridge Limited
  • Narmada Infrastructure Construction Enterprise Limited
  • Png Tollway Private Limited
  • Saizer Electronics Limited
  • The Dhamra Port Limited
  • L and T Shipbuilding Limited
  • Audco India Limited

 

 

CAPITAL STRUCTURE

 

As on 15.09.2011

 

Authorised Capital : Rs. 4000.000 Millions

Issued, Subscribed & Paid-up Capital : Rs. 3250.000 Millions

 

As on 31.03.2011

 

Authorised Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

200000000

Equity Shares

Rs. 10/- each

Rs. 2000.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

200000000

Equity Shares

Rs. 10/- each

Rs. 2000.000 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

2000.000

290.000

0.500

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

0.000

0.000

0.000

4] Fair Value Change Account

0.173

0.000

0.000

5] (Accumulated Losses)

(674.068)

(80.864)

(7.723)

NETWORTH

1326.105

209.136

(7.223)

LOAN FUNDS

 

 

 

1] Secured Loans

0.000

0.000

0.000

2] Unsecured Loans

0.000

0.000

2.000

TOTAL BORROWING

0.000

0.000

2.000

DEFERRED TAX LIABILITIES

0.000

0.000

0.000

 

 

 

 

TOTAL

1326.105

209.136

(5.223)

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

713.966

194.802

0.000

Capital work-in-progress

0.000

0.000

0.000

 

 

 

 

INVESTMENT

762.070

0.000

0.000

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

0.000

0.000

0.000

 

Sundry Debtors

0.000

0.000

0.000

 

Cash & Bank Balances

47.661
0.313

0.485

 

Other Current Assets

0.000
0.000

0.000

 

Loans & Advances

118.360
43.887

0.000

Total Current Assets

166.021

44.200

0.485

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditor

98.969
28.564

5.708

 

Other Current Liabilities

122.839
0.400

0.000

 

Provisions

94.144
0.902

0.000

Total Current Liabilities

315.952

29.866

5.708

Net Current Assets

(149.931)
14.334

(5.223)

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

1326.105

209.136

(5.223)

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2011

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Income / Loss

    (625.163)

0.000

0.000

 

 

Other Income

33.513

0.333

0.000

 

 

TOTAL                                     (A)

(591.650)

0.333

0.000

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Expenses other than those related to Insurance Business

1.274

73.475

7.531

 

 

Directors Fees

0.280

0.000

0.000

 

 

TOTAL                                     (B)

1.554

73.475

7.531

 

 

 

 

 

 

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

(593.204)

(73.142)

(7.531)

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

0.000

0.000

0.000

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

(593.204)

(73.142)

(7.531)

 

 

 

 

 

Less

TAX                                                                  (H)

0.000

0.000

0.000

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

(593.204)

(73.142)

(7.531)

 

 

 

 

 

Less/ Add

PRELIMINARY EXPENSES

0.000

0.000

(0.191)

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

(80.864)

(7.722)

0.000

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

(674.068)

(80.864)

(7.722)

 

 

 

 

 

 

Earnings Per Share (Rs.)

(4.10)

(26.05)

(150.63)

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

100.26
(21964.56)

(0.00)

 

 

 
 

 

Net Profit Margin

(PBT/Sales)

(%)

94.89
(0.00)

(0.00)

 

 

 
 

 

Return on Total Assets

(PBT/Total Assets}

(%)

(67.41)
(158.82)

(1552.78)

 

 

 
 

 

Return on Investment (ROI)

(PBT/Networth)

 

(0.45)
(0.35)

1.04

 

 

 
 

 

Debt Equity Ratio

(Total Liability/Networth)

 

0.24
0.14

(1.07)

 

 

 
 

 

Current Ratio

(Current Asset/Current Liability)

 

0.53
1.48

0.08

 

 

LOCAL AGENCY FURTHER INFORMATION

 

SUNDRY CREDITORS DETAILS:

 

Particulars

(Rs. in millions) 31.03.2011

(Rs. in millions) 31.03.2010

(Rs. in millions) 31.03.2009

 

 

 

 

Sundry Creditors

98.969
28.564

5.708

 

 

 

 

 

 

Check list by info Agents

Available in Report (Yes/ No)

 

 

Year of Establishment

Yes

Locality of the Firm

Yes

Constitution of the Firm

Yes

Premises details

No

Type of Business

Yes

Line of Business 

Yes

Promoter’s Background 

Yes

No. of Employees

Yes

Name of Person Contacted

Yes

Designation of Contact person

No

Turnover of Firm for last three years

Yes

Profitability for last three years

Yes

Reasons for variation <> 20%

-------------

Estimation for coming financial year

No

Capital in the business

Yes

Details of sister concerns

Yes

Major Suppliers

No

Major Customers

No

Payments Terms

No

Export/ Imports Details (If applicable)

No

Market Information

-----------

Litigations that the firm/ Promoters Involved in

-------------

Banking details

Yes

Banking Facility Details

No

Conduct of the Banking Account

--------------

Buyer visit details

-------------

Financials, if provided

Yes

Incorporation details is applicable

Yes

Last Accounts filed at ROC

Yes

Major Shareholders, if available

No

 

 

BACKGROUND

 

The company was incorporated on December 27, 2007 and is a wholly owned subsidiary of Larsen and Toubro Limited. The company obtained regulatory approval to undertake General Insurance business on July 9, 2010 from the Insurance Regulatory and Development Authority and has also obtained its certificate of renewal of registration. The company commenced its commercial Operations on October 1, 2010.

 

 

BUSINESS AND OPERATIONAL OVERVIEW

 

The Company achieved a Gross Written Premium of Rs. 170.000 Millions during the operational period of the financial year of which Rs. 120.000 Millions was contributed by the Retail and Rural Segment alone. Rs. 50.000 Millions was contributed by the Commercial lines. Being the first year of operations, the financial year ended March 31, 2011 with a net loss of Rs. 590.000 Millions. The cumulative capital infusion as at that date stood at Rs. 2000.000 Millions

 

It has quickly established a pan India presence through 10 branches at major locations which went operational simultaneously. In its first year of operations itself, the Company has succeeded in offering insurance solutions for various segments of customers in retail and commercial including small and medium enterprises. This has been achieved with the support of a strong team of experienced professionals who have joined the company. The Company has adopted robust HR processes to ensure recruitment of quality personnel, appropriate induction and regular engagement programs.

 

 

INDUSTRY SCENARIO AND OUTLOOK

 

The Indian General Insurance Industry has displayed an impressive performance in terms of premium income in the fiscal year of 2010-11. The current fiscal year ended with GWP of Rs. 469720.000 Millions, a growth of 22%, as compared to 17 % in the previous fiscal. Health and Motor have been the fastest growing lines of business. This growth has been largely aided by the continued robust performance (GDP up by 8.6% on top of 7.4% last fiscal) of the Indian economy. Indicators like off take of Non Food Bank Credit (21%), Consumer Goods (22%), Auto sales (26%); which are more pertinent to the Non-Life Insurance industry, have performed significantly well in 2010-11.

Going forward, the growth momentum is expected to continue. Agriculture sector is also expected to grow since the monsoons are predicted to be normal. The Indian non-life insurance market is well positioned to exploit the growth, also considering the significantly low penetration levels (0.6%).

The Indian General Insurance Industry, with 24 private and public players, is characterized by highly competitive pricing (post detariffing) and weak underwriting performances. In the coming fiscal of 2011-12, pricing is likely to improve on the back of higher demand. The industry will also see better underwriting practices and better portfolio risk management.

 

 

AS PER WEBSITE DETAILS:

 

BOARD OF DIRECTORS:

 

Y. M. Deosthalee, Whole-time Director and CFO of L and T Group

 

Mr. Y.M. Deosthalee is a qualified Chartered Accountant and holds a degree in law. He joined L and T in 1974 and held positions at various offices of L and T all over the country. In March 1995, Mr. Deosthalee was appointed as Whole time Director on the Board of Larsen and Toubro and held the title of Chief Financial Officer, till he retired on 5th September 2011.

During his long tenure as CFO with L and T, he was controlling Finance and Accounts, Risk Management Shared Services and Human Resources. He also provided strategic inputs and helped in business building of L and T Infotech.

Mr. Deosthalee assumed the office of Chairman and Managing Director of L and T Finance Holdings from 6th September 2011. L and T Finance Holdings Limited is a financial holding company and is a listed entity on trie NSE and BSE. It comprises 3 NBFCs and an Asset Management Company as subsidiary companies.

L and T Finance Limited is an NBFC classified as an Asset Finance Company (AFC) by the RBI and is involved in Retail and Corporate Finance. L and T Infrastructure Finance Company is also an NBFC and is classified as an Infrastructure Finance Company (IFC) by RBI. The company is involved in providing Project Finance and Syndication services to players in the infrastructure and construction sectors. L and T Investment Management provides Mutual Fund services under the L and T Mutual Fund brand as well as Portfolio Management Services.

Mr. Deosthalee is the Non-Executive Director of these subsidiaries. He is also the Non-Executive Director of L and T General Insurance Company Limited., a subsidiary of L and T.

Mr. Deosthalee continues to be responsible for L and Ts Concessions Business which is housed in the holding company, L and T Infrastructure Developmental Projects Limited. This company has several infrastructure projects at different stages of completion in sectors such as Roads, Ports,

Urban Infrastructure Projects including one of the largest Metro Rail Projects in the country. He is currently the Non-Executive Chairman of L and T Infrastructure Developmental Projects and L and T Metro Rail (Hyderabad) Limited.

Mr. Deosthalee was appointed Member of the Advisory Committee for Liquidity Management set by the Ministry of Finance, Government of India, 2008. He was also appointed as a Member of the Takeover Regulations Advisory Committee constituted by SEBI in 2009 to examine regulations and suggest amendments.

Mr. Deosthalee is the Co-Chairman of FICCI's Corporate Finance Committee. He is also a Member of Cll's National Council on Mutual Funds, National Council on Corporate Governance and on National Council on Banking.

 

 

N. Sivaraman, Head of Land T Financial Services

 

Mr. Sivaraman is a seasoned Chartered Account with 28 years of rich experience; has been with LandT since 1982. Presently, he serves as a director in L and Ts various subsidiaries, even as he oversees the entire financial services business.

Mr. Sivaraman has led several critical initiatives of L and T such as the demerger of the Cement Business of the Company, advising on first ever 'BOOT power project, right from its conception to execution. Adding more firsts to the armoury, he also piloted the structuring of a bid on Build-Own-Lease-Transfer basis, and pioneered its finance through capital market instruments. He has held a variety of roles within L and T Group including Treasury, Project Finance, Investor Relations and Corporate Finance.

 

 

R. Shankar Raman, Sr. Vice President - Finance and Legal of Larsen and Toubro Limited

 

Mr. R. Shankar Raman, aged 52 years, is a qualified Chartered Accountant and became a Graduate of the Institute of Cost and Works Accountants of India. Over the past 29 years of professional work experience, Mr. Shankar Raman has worked for leading listed Corporations in varied capacities in the field of Finance.

Mr R. Shankar Raman is appointed as Chief Financial Officer of the Company on September 6, 2011, and will subsequently be elevated to the Board on October 1, 2011. Mr. Shankar Raman will oversee the finance functions across the L and T Group. I* Shankar Raman is also on the Board of Management of several companies including international subsidiaries within the Larsen and Toubro Group. Mr. Shankar Raman is a member of Western India Regional Council of Confederation of Indian Industries.

 

M. M. Chitale, Independent Director

 

Mr. M. M. Chitale, a fellow member of the Institute of the Chartered Accountants of India is a renowned professional having standing of more than 35 years and is a partner of Mukund. M. Chitale and Company The said firm provides services in the area of auditing tax consultancy and management consultancy to various banking insurance and manufacturing firms.

Mr. Chitale is holding directorship in many renowned Companies viz. Larsen and Toubro Limited, Shriram Transport Finance Company Limited, ONGC Mangalore Petrochemicals Limited., etc. Mr. Chitale is also associated as the Member of Governing Council of Banking Codes and Standards Board of India. He is also the Chairman of the Ethics Committee of the Stock Exchange, Mumbai. He is a member of Advisory Board on Bank, Commercial and Financial Frauds, of the group for Amalgamation of Urban Co­operative Banks and also of Supervision of NABARD.

In the past, Mr. Chitale has also served on boards of ONGC, IDBI Bank Limited, LIC Housing Finance Limited, SBI Mutual Funds Trustee Company Private Limited, etc. Mr. Chitale has held various positions in professional bodies such as President of The Institute of Chartered Accounts of India in the year 1997-98, member of The International Auditing Practices Committee of The International Federation of Accountants from January 1998 to June 2000, etc.

In addition to the above, Mr. Chitale has served in various committees such as Member of The Committee for Collective Investment Schemes appointed by SEBI (Dr. S.A. Dave Committee), Member of Working Group on Restructuring of Weak Public Sector Banks appointed by RBI (Verma Committee), Member of Committee on Procedures and Performance Audit of Public Services appointed by RBI (Dr. Tarapore Committee).

He has presented papers on subjects such as accounting, auditing, Corporate Governance, banking, Quality Controls at various seminars and conferences held at national and international levels.

 

H. Ansari, Independent Director

 

Mr. Ansari is a former-Member (Non-life) of the Insurance Regulatory Development Authority (IRDA), India and has over four decades of experience in the insurance industry. He started his career in insurance as a Direct Recruit Officer with LIC and has subsequently held various positions at Oriental Insurance and General Insurance Corporation of India.

During his tenure with the Regulatory Authority, Mr. Ansari assisted in establishing an independent and transparent regulatory mechanism in the country and in preparing prudent regulations which paved the way for the opening up of the insurance sector in India.

He was associated with the Tariff Advisory Committee in various Capacities and was also on its Board. He was also a member of the Board of Education of the Insurance Institute of India and a member of the FICCI committee on Insurance and Pensions.

Mr. Ansari was Chairman of the Motor Committee appointed by the TAC Board in 2001 to review and rationalize the India Motor Tariff. He is also a director on the board of Cholamandalam MS General Insurance Company Limited. Mr. Ansari has contributed articles to Asia Insurance Post, FORTE Insurance Journal and the IRDA Journal. He is also on the Editorial Board of Asia Insurance Post.

 

 

Joydeep Roy, Chief Executive and Whole-time Director; L and T Insurance

 

Joydeep Roy is the Chief Executive and Whole-time Director of L and T General Insurance Company Limited. He has been the founding employee of the Company and has been instrumental in getting the Company formed and licensed right from the beginning. His focus on customer service and drive in building technological solutions has led to the extensive technology deployment in the Company particularly in making it easy for customers to deal with various aspects with the company.

Prior to joining L and T, he spent close to 7 years in Tata AIG Life where his responsibilities spanned across 3rd party distribution to running the day to day operations in the Branches and Zones of the Company. His passion for rural and micro insurance business saw him setting up a separate rural division for the Company which has emerged as a sustainable business across many states and won accolades from various international bodies across the world. He was also selected and certified as a Global General Manager of AIG and was involved in several live projects across the Globe. Prior to that he has spent many years in Standard Chartered Bank, Wipro Infotech, Compaq Asia and Godrej and Boyce.

He has been a regular speaker at many national and international conferences on insurance and has been part of subcommittees in Gland FICCI. He is a mechanical engineer and an MBA from IIM Calcutta and has a close to 20 year professional career behind him.

 

 

FIXED ASSETS:

 

  • Goodwill
  • Softwares
  • Land-Freehold
  • Leasehold Property
  • Buildings
  • Furniture and Fittings
  • Information Technology Equipment
  • Vehicles
  • Office Equipment

 

 

BALANCE SHEET FOR THE YEAR ENDED DECEMBER 31, 2011

 

Rs. in Millions

PARTICULAR

31.12.2011

 

 

 

SOURCES OF FUNDS:

 

Share Capital

2750.000

Reserves and Surplus

0.000

Fair Value Change Account

0.145

Borrowings

0.000

(Accumulated Losses)

(1299.899)

Total

1450.246

 

 

APPLICATION OF FUNDS:

 

Investment

1460.741

Loans

0.000

Fixed Assets (Net) Including Capital Work in Progress

816.045

 

 

Current Assets:

 

Cash and Bank Balances

21.603

Advances and Other Assets

195.295

Total (A)

216.898

 

 

Current Liabilities

 

Sundry Creditors

148.934

Other Current Liabilities

466.300

Provisions

428.204

Total (B)

1043.438

 

 

Net Current Assets (A-B)

(826.540)

 

 

Miscellaneous Expenditure

0.000

 

 

Total

1450.246

 

 

 

PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED DECEMBER 31, 2011

 

Rs. in Millions

PARTICULAR

Quarter Ended

 

Upto the Period ended

 

31.12.2011

31.12.2011

 

 

 

OPERATING PROFIT / LOSS

 

 

 

 

 

Fire Insurance

1.338

(57.067)

Marine Insurance

2.488

(34.371)

Miscellaneous Insurances

(202.986)

(581.756)

Total

(199.160)

(673.194)

 

 

 

Income for Investments

 

 

Interest, Dividend and Rent-Gross

17.112

43.478

Profit on Sale of Investment

3.466

5.404

Less: Loss on Sale of Investments

(0.067)

(1.186)

Other Income

0.006

0.028

Total (A)

(178.509)

(625.470)

 

 

 

Provision (Other than taxation)

 

 

For diminution in the value of investments

0.000

0.000

For doubtful debts

0.000

0.000

Others (to be specified)

0.000

0.000

 

 

 

Other Expenses

 

 

Expenses other than those related

0.000

0.000

Bad debts written off

0.000

0.000

Directors fees

0.100

0.360

Total (B)

0.100

0.360

 

 

 

Profit / Loss Before Tax

(178.509)

(625.830)

Provision for Taxation

0.000

0.000

Profit / Loss After Tax

(178.509)

(625.830)

 

 

 

Balance of Profit / Loss Brought Forward From Last Year

0.000

(674.069)

 

 

 

Balance Carried Forward to Balance Sheets

(178.509)

(1299.899)

 


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. 53.33

UK Pound

1

Rs. 86.10

Euro

1

Rs. 69.06

 

INFORMATION DETAILS

 

Information Gathered by :

JML

 

 

Report Prepared by :

ACH


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

3

PAID-UP CAPITAL

1~10

3

OPERATING SCALE

1~10

3

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

3

--PROFITABILIRY

1~10

3

--LIQUIDITY

1~10

3

--LEVERAGE

1~10

3

--RESERVES

1~10

3

--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

 

No

--SOLE DISTRIBUTORSHIP

YES/NO

No

--EXPORT ACTIVITIES

YES/NO

No

--AFFILIATION

YES/NO

Yes

--LISTED

YES/NO

No

--OTHER MERIT FACTORS

YES/NO

Yes

TOTAL

 

27

 

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.