MIRA INFORM REPORT

 

 

Report Date :

01.10.2012

 

IDENTIFICATION DETAILS

 

Name :

SESHASAYEE PAPER AND BOARDS LIMITED

 

 

Registered Office :

Pallipalayam, Cauvery R. S. P. O., Erode – 638 007, Tamil Nadu

 

 

Country :

India

 

 

Financials (as on) :

31.03.2012

 

 

Date of Incorporation :

22.06.1960

 

 

Com. Reg. No.:

18-364

 

 

Capital Investment / Paid-up Capital :

Rs.112.500 Millions

 

 

CIN No.:

[Company Identification No.]

L21012TZ1960PLC000364

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

CHESI7099F

 

 

Legal Form :

It is a public limited liability company.  The company’s shares are listed on the Stock Exchanges.

 

 

Line of Business :

Manufacture of Paper and Paper Boards

 

 

No. of Employees :

No Divulged

 

 

RATING & COMMENTS

 

MIRA’s Rating :

A (67)

 

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 12424428

 

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

Litigation :

Clear

 

 

Comments :

Subject is a well established and a reputed company having fine track. Financial position of the company appears to be experienced and respectable businessmen. Trade relations are reported as fair. 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.

 

 

ECGC Country Risk Classification List – June 30, 2012

 

Country Name

Previous Rating

(31.03.2012)

Current Rating

(30.06.2012)

India

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

INDIAN ECONOMIC OVERVIEW

 

India is developing into an open-market economy, yet traces of its past autarkic policies remain. Economic liberalization, including industrial deregulation, privatization of state-owned enterprises, and reduced controls on foreign trade and investment, began in the early 1990s and has served to accelerate the country's growth, which has averaged more than 7% per year since 1997. India's diverse economy encompasses traditional village farming, modern agriculture, handicrafts, a wide range of modern industries, and a multitude of services. Slightly more than half of the work force is in agriculture, but services are the major source of economic growth, accounting for more than half of India's output, with only one-third of its labor force. India has capitalized on its large educated English-speaking population to become a major exporter of information technology services and software workers. In 2010, the Indian economy rebounded robustly from the global financial crisis - in large part because of strong domestic demand - and growth exceeded 8% year-on-year in real terms. However, India's economic growth in 2011 slowed because of persistently high inflation and interest rates and little progress on economic reforms. High international crude prices have exacerbated the government's fuel subsidy expenditures contributing to a higher fiscal deficit, and a worsening current account deficit. Little economic reform took place in 2011 largely due to corruption scandals that have slowed legislative work. India's medium-term growth outlook is positive due to a young population and corresponding low dependency ratio, healthy savings and investment rates, and increasing integration into the global economy. India has many long-term challenges that it has not yet fully addressed, including widespread poverty, inadequate physical and social infrastructure, limited non-agricultural employment opportunities, scarce access to quality basic and higher education, and accommodating rural-to-urban migration.

Source : CIA

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

CARE

Rating

A+ (Long Term)

Rating Explanation

Adequate degree of safety and low credit risk

 

 

Rating

A1 (Short Term)

Rating Explanation

Very Strong degree of safety and lowest credit risk

Date

07.03.2012

 

 

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 (Name not disclosed)

 

LOCATIONS

 

Registered Office :

Pallipalayam, Cauvery R. S. P. O., Erode – 638 007, Tamil Nadu, India

Tel. No.:

91-4288-240221 / 8

Fax No.:

91-4288-240229

E-Mail :

edoff@spbltd.com

Website :

http://www.spbltd.com

 

 

Chennai Office :

109 Nungambakkam High Road, 1st Floor, Chennai - 600 034, Tamilnadu, India

Tel. No.:

91-44-28278000 / 28233967 / 28283428 / 28283446

Fax No.:

91-44-28275086

 

 

Corporate Office :

ASMA Building, No-84, T.T.K Road, (1st Floor) Alwarpet, Chennai - 600 018, Tamilnadu, India

Tel. No.:

91-44- 24982230 / 24982202/ 24982195 / 24661071 / 24661047 / 24983163

Fax No.:

91-44-24661086

 

 

DIRECTORS

 

AS ON 31.03.2012

 

Name :

Mr.  N Gopalaratnam

Designation :

Chairman And Managing Director

 

 

Name :

Mr.  Arun G Bijur

Designation :

Director

 

 

Name :

Mr.  Bimal Kumar Poddar

Designation :

Director

 

 

Name :

Mr.  R V Gupta

Designation :

I A S (Retired)

 

 

Name :

Dr S Narayan

Designation :

I A S (Retired)

 

 

Name :

Mr.  Md Nasimuddin

Designation :

I A S, Nominee Of Tiic

 

 

Name :

Mrs. Philomina Thomas

Designation :

Nominee Of LIC

 

 

Name :

Mr.  C V Sankar

Designation :

I A S

 

 

Name :

Mr.  V Sridar

Designation :

I A S

 

 

Name :

Mr.  K S Kasi Viswanathan,

Designation :

Deputy Managing Director

 

 

Name :

Mr.  V Pichai, Director

Designation :

(Finance) and Secretary

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 30.06.2012

 

Names of Shareholders

No. of Shares

Percentage of Holding

(A) Shareholding of promoter and Promoter Group

 

 

1) Indian

 

 

a) Individuals / Hindu Undivided Family

102740

0.91

b) Bodies corporate

3086941

27.44

 

 

 

2) Foreign

 

 

a) Bodies corporate

1547695

13.76

 

 

 

(B) Public Shareholdings

 

 

1) Institutions

 

 

a) Mutual Funds

1000

0.01

b) Financial Institutions/Banks

3851

0.03

c) Central Government / State Government

1800000

16.00

d) Insurance Companies

521918

4.64

e) Foreign Institutional Investors

386228

3.43

 

 

 

2) Non – Institution

 

 

a) Bodies corporate

716617

6.37

 

 

 

b) Individuals

 

 

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

1657207

14.73

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

1402493

12.47

 

 

 

c) Any other

 

 

i) Clearing Member

20738

0.18

ii) Trust

2572

0.02

 

 

 

Total

11250000

100.00

 

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacture of Paper and Paper Boards

 

 

GENERAL INFORMATION

 

No. of Employees :

No Divulged

 

 

Bankers :

·         Syndicate Bank

·         Canara Bank

·         Central Bank Of India

·         UCO Bank

·         State Bank Of India

 

 

Facilities :

 

SECURED LOAN

 

Rs. In Millions

31.03.2012

Rs. In Millions

31.03.2011

Term Loans from Banks – Secured

450.008

974.998

The above term loan and current maturities of long term loans are secured by:

a) a charge, by way of mortgage of immovable properties of the Company, consisting of land, buildings, fixed plant and machinery, fixtures and fittings (exclusive of 57.93 acres of land, together with structures thereon and

b) by way of hypothecation of all Company’s movables, including movable plant and machinery, save and except book debts, subject to prior charge in favour of Company’s bankers, for securing working capital advances.

Terms of Repayment:

The entire loan is repayable in quarterly installments at Rs.124.993 Millions per quarter, during the quarters ending June, September and December 2012 and Rs150.011 Millions Per quarter during the quarter ending March, June, September and December 2013 and the balance during December 2013.

Period and amount of continuing default : Nil

 

 

Working Capital Borrowings from Bank – Secured

Hypothecation of stock of raw materials, stores, Spares, chemicals and others, including goods in transit, stock in trade, stock in process and book debts and

Second charge on the fixed assets of the company enumerated in (i)a of long term borrowings to the extent of Rs.850.000 Millions

781.433

0.000

TOTAL

1231.441

974.998

UNSECURED LOAN

 

Rs. In Millions

31.03.2012

Rs. In Millions

31.03.2011

Other Loans and Advances

Interest Free Sales Tax Loan

Terms of Repayment:

The company is entitled to the benefit of Interest Free Sales Tax deferral for ten years from 01.06.2003 and not exceeding an amount of Rs.630.400 Millions The sales tax so deferred is to be repaid over a period of ten years from 01.06.2003.

440.556

400.497

Short Term Loan from Banks

Period and amount of continuing default : Nil

0.000

2100.000

TOTAL

440.556

 2500.497

 

 

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Messrs Suri and Company

Chartered Accountant

Address :

Chennai 

 

 

Related Parties :

·         Ponni Sugars (Erode) Limited

·         High Energy Batteries India Limited

·         SPB Project and consultancy Private Limited

·         Time square investment Private Limited

·         SPB Papers Limited

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2012

 

Authorised Capital :

No. of Shares

Type

Value

Amount

25000000

Equity Shares

Rs.10/- each

Rs.250.000 Millions

30000000

Cumulative Redeemable Preference Shares

Rs.10/- each

Rs.300.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

11250000

Equity Shares

Rs.10/- each

Rs.112.500 Millions

 

 

 

 

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2012

31.03.2011

31.03.2010

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

112.500

112.500

112.500

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

2993.607

2718.028

2133.380

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

3106.107

2830.528

2245.880

LOAN FUNDS

 

 

 

1] Secured Loans

1231.441

974.998

2888.275

2] Unsecured Loans

440.556

2500.497

365.714

TOTAL BORROWING

1671.997

3475.495

3253.989

DEFERRED TAX LIABILITIES

821.950

830.150

872.450

 

 

 

 

TOTAL

5600.054

7136.173

6372.319

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

4500.298

4747.428

4980.546

Capital work-in-progress

57.130

84.863

77.294

 

 

 

 

NON CURRENT INVESTMENT

232.320

232.320

0.000

INVESTMENT

0.000

0.000

101.905

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

862.017

448.803

478.097

 

Sundry Debtors

1002.016

522.757

449.724

 

Cash & Bank Balances

64.896

288.445

916.822

 

Other Current Assets

30.526

51.088

0.000

 

Loans & Advances

1343.025

2362.608

426.296

Total Current Assets

3302.480

3673.701

2270.939

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

1614.057

742.172

707.187

 

Other Current Liabilities

670.723

647.316

272.467

 

Provisions

207.394

212.651

78.711

Total Current Liabilities

2492.174

1602.139

1058.365

Net Current Assets

810.306

2071.562

1212.574

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

5600.054

7136.173

6372.319

 

 

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2012

31.03.2011

31.03.2010

 

SALES

 

 

 

 

 

Income

6114.178

5734.787

5092.576

 

 

Other Income

46.277

63.847

87.299

 

 

TOTAL                                     (A)

6160.455

5798.634

5179.875

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Cost of Material Consumed

2790.264

2395.166

2174.318

 

 

Purchase of Stock in trade

275.928

176.278

173.666

 

 

Increased / (Decreased) In Stock

(112.109)

(18.244)

1.055

 

 

Employees benefit expenses

462.003

522.784

339.876

 

 

Other Expenses

1709.024

1554.687

1273.780

 

 

TOTAL                                     (B)

5125.110

4630.671

3962.695

 

 

 

 

 

Less

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

1035.345

1167.963

1217.180

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

243.231

220.298

283.959

 

 

 

 

 

 

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

792.114

947.665

933.221

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

342.560

339.942

336.125

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

449.554

607.723

597.096

 

 

 

 

 

Less

TAX                                                                  (I)

108.600

(42.300)

197.800

 

 

 

 

 

 

PROFIT AFTER TAX (G-I)                                  (J)

340.954

650.023

399.296

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export Earnings

443.425

357.085

NA

 

TOTAL EARNINGS

443.425

357.085

NA

 

 

 

 

 

 

Earnings Per Share (Rs.)

30.31

57.78

--

 

 

QUARTERLY RESULTS

 

PARTICULARS

 

 

 

30.06.2012

Type

 

 

1st Quarter

 Sales Turnover

 

 

1576.500

 Total Expenditure

 

 

1300.100

 PBIDT (Excl OI)

 

 

276.400

 Other Income

 

 

4.500

 Operating Profit

 

 

280.900

 Interest

 

 

55.900

 Exceptional Items

 

 

0.000

 PBDT

 

 

225.000

 Depreciation

 

 

87.000

 Profit Before Tax

 

 

138.000

 Tax

 

 

26.200

 Reported PAT

 

 

111.800

Extraordinary Items       

 

 

0.000

Prior Period Expenses

 

 

0.000

Other Adjustments

 

 

0.000

Net Profit

 

 

111.800

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2012

31.03.2011

31.03.2010

PAT / Total Income

(%)

5.53

11.33

7.71

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

7.35

10.60

11.72

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

5.76

10.59

82.30

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.14

0.21

0.27

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

1.34

0.21

0.26

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.32

2.11

2.15

 

 

 

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

No

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

No

27]

Financials, if provided

Yes

28]

Incorporation details, if applicable

Yes

29]

Last accounts filed at ROC

Yes

30]

Major Shareholders, if available

No

31]

Date of Birth of Proprietor/Partner/Director, if available

No

32]

PAN of Proprietor/Partner/Director, if available

No

33]

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

No

34]

External Agency Rating, if available

Yes

 

OPERATIONS

 

During the year, the Company’s production was 1 18 282 tonnes, as compared to 1 20 558 tonnes, produced in the previous year. The production could have been higher but for the severe restrictions on power availability imposed by the State Government, which affected production whenever their Captive Power Plants were shut for annual inspection and during maintenance related outages.

 

The revenue was Rs.61 60.500 Millions for the year under review, as compared to Rs.57 98.600 Millions in the previous year. Total revenue was higher by 6.2%, on account of higher production and sale of Pulp.

 

The Profit before interest, depreciation and tax was Rs.10 35.400 Millions, as compared to Rs.11 68.000 Millions, in the previous year. Major factors that impacted the profitability for the year under review were increases in prices of Wood, Bagasse, Coal and Chemicals. After absorbing interest and financing charges and depreciation of Rs. 2 43.200 Millions and Rs. 3 42.600 Millions, respectively, the profit before tax was Rs. 4 49.600 Millions, as compared to Rs.6 07.700 Millions, in the previous year.

 

There was no carried forward loss or depreciation available for set off against current year’s profit. Consequently, the Company was liable for regular tax at normal rate. The said current tax liability worked out to Rs.116.800 Millions. The unutilised MAT Credit Entitlement could be utilised to the extent Rs. 28.700 Millions to reduce the cash outgo.

 

As per the Accounting Standard (AS) 22 of The Companies (Accounting Standards) Rules, 2006, a sum of Rs.8.200 Millions has been transferred from Deferred Tax and credited to the Statement of Profit and Loss, as against Rs. 42.300 Millions, in the previous year.

 

In the result, profit after tax for the year was Rs.3 41.000 Millions, as compared to Rs. 6 50.000 Millions, in the previous year.

 

FINANCE

 

The Company paid the instalments of the Term Loans and the interest dues on Term Loans and Working Capital borrowings, on or before the respective due dates.

 

MANAGEMENT’S DISCUSSION AND ANALYSIS

 

(i)      Industry structure and developments Global :

 

Paper is of significant importance to the society. Its contribution in the areas of education, dissemination of information and knowledge, hygiene and packaging cannot be easily matched.

 

Paper is interwoven with human life in hundreds of ways. It is also a bio-degradable product and has a benign footprint at the end of its life cycle. Despite the projections that digital age would render paper obsolete, Paper Industry has been growing year after year.

 

Paper Industry has also a very prominent role in the World Economy. Annual revenue from this Sector exceeds US $ 500 billions. World consumption of paper and boards grew from 169 million tonnes in 1981, to 253 million tonnes in 1993 and to 352 million tonnes in 2005. Current consumption is of the order of 400 million tonnes.

 

Demand is projected to exceed 500 million tonnes by 2020. While the mature market may record a flat growth rate, the emerging markets are expected to grow at a CAGR of 4 - 5%. India is forecast to have the highest growth rate of 6 - 7% per annum. China and Russia are expected to register impressive growth rates, in excess of

5% per annum.

 

Global Pulp and Paper Industry is dominated by North American countries (USA and Canada), Northern Europe (Finland, Sweden, North-west Russia), and East Asian Countries (China, Japan and South Korea). Australasia Countries and Brazil have also significant pulp and paper enterprises.

 

The four key paper and board categories are Newsprint, Coated / Uncoated Wood-free Papers, Tissue and Papers and Boards for the packaging applications. The growth rate will vary by grade. Tissue, Container Boards and Carton Boards are expected to witness higher growth rates.

 

The year 2011 saw a mild recovery in the fortunes of the Paper Industry. The production / consumption of the year 2011 were of the order of 394 million tonnes. In 2010, China had maintained the top spot with 93 million tonnes of production. USA accounted for 76 million tones of paper, Japan 27 million tonnes, Germany 23 million tonnes and Canada 13 million tonnes.

 

India's production in the year 2010 registered 9.223 million tonnes and helped to move up to become the 11th largest pulp and paper producing country in the world, from 15th place it occupied some years ago.

 

As per the American Forest and Paper Association, (AFandPA), the US paper and board capacity decline slowed down to 1.4% in 2011. This was smaller than the 3.1% reduction registered in 2010. Paper and paper boardcapacity in US is expected to decline by 1% in 2012 and then register increases by 0.6% and 0.5% in 2013 and 2014, respectively.

 

The Pulp and Paper Industry is capital intensive and cyclical in nature. North American block of nations consumed over 100 million tonnes of paper and paper boards while Asia, including China and Japan, account for 140 million tonnes of paper. Europe's share is of the order of 102 million tonnes. China, which registered the fastest growth (9.3% per annum) in recent times, is expected to slow down. India, whose consumption is a low 10 - 11 million tonnes per annum, has the distinction of being the fastest growing nation in the Paper Sector at 7.4% per annum.

 

Unlike consumption trends in the other mature commodity sectors, paper consumption follows closely economic growth. Per capita consumption has grown to about 190 kg per annum in Western Europe and more than 300 kg per annum in North America. In the developing economies, paper consumption is growing rapidly, but the per capita consumption is still a low 17.5 kg per annum. However, paper and board consumption in Asia already exceeds that of Europe. This growth rate would eventually make the region the largest paper consumer in the world.

 

DOMESTIC:

 

The Indian Paper Industry has recently moved up to the 11th position in production. It is however highly fragmented. As per estimates, there are more than 1000 paper mills in the Country. There are three segments in the entire Industry, other than newsprint segment, viz., (i) large integrated mills, using bamboo and hardwood and large mills using waste paper / recycled fibre, (ii) medium mills using agricultural residues and (iii) small / medium mills using waste paper / recycled fibres. All the three sectors contribute equally to the total production of paper and paper board in the country. The installed capacities of these mills range from 1000 tonnes per annum to 5 00 000 tonnes per annum.

 

The Paper Industry is an important industrial sector having a bearing on the socio-economic development of the Country. The Industry mirrors the Country’s economic growth. It creates economic wealth in the hands of the poor, by generating rural employment. Indian Paper Industry is an important vehicle to drive the Government's National Literacy Mission. It is also an important contributor to greening India through Social Forestry Programmes. The Indian Paper Industry is a rural based industry with linkages to Agriculture and Agro Forestry.

The Industry’s current installed capacity is around 11.0 million tonnes. The annual output is of the order of 10.0 million tonnes. The consumption is currently estimated at 11.0 million tonnes and is set to grow to 20.0 million tones by 2020. The Industry provides direct employment to more than 5 lakhs people, besides indirect employment to over 11 lakhs rural poor. The Industry has grown at a CAGR of 6% in the last few years and is projected to grow at a CAGR of 7.6% in the next 2 - 3 years.

 

The global demand for paper and paper board is projected to grow to over 500 million tonnes by the year 2020. This growth is being driven by emerging markets, including India, while in the matured market, the demand is expected to be flat or decline.

 

According to Poyry, India will witness highest annual growth of about 6.5% per annum while China's growth is projected to be in the order of 5.25%. Japan and North America may witness marginal or negative growth. Amongst the various grades, Container Boards, Tissue Paper, followed by Carton Boards will witness higher rates of growth, while growth rate of Coated / Uncoated Wood-free Paper is expected to be under 2%.

 

OPPORTUNITIES AND THREATS

 

The competitive strengths and the opportunities that are available to the Indian Paper Industry are:

 

_ its large and growing domestic paper market and potential export market

_ qualified technical manpower with capability to manage world scale pulp and paper mills

_ relatively low employee cost _ well established Research and Development (R and D) facilities / activities encouraging innovation

_ fast growing contemporary printing sector

_ Government's thrust for improving literacy in the Country

_ potential for growth of forest plantation. While so, the competitive weaknesses and threats that face the Industry are :

_ inadequate availability of virgin fibre, resulting in high cost of raw materials, including wood, non-wood and waste paper.

_ delay in creation of sustainable raw material base through industrial plantations

_ small and fragmented industry structure _ many non-competitive mills

_ inconsistent multi-tiered quality of products.

_ environmental problems of most of the small pulp mills and also some large mills

_ high energy consumption and costs

_ poor infrastructure

_ likely closures, owing to increasingly stringent environmental regulations

_ numerous Regional Trade Agreements (RTAs) / Free Trade Agreements (FTAs) without adequate safeguards

_ with the bunched-up creation of about 10.0 lakh tonnes of additional capacity (between 2008 and 2010), demand / supply mismatch will confront the domestic manufacturers, impacting capacity utilisation and margins.

International Competitiveness is the key issue that is confronting the Indian Paper Industry, today, especially in the context of Government’s resolve to bring down import tariff every year and RTAs / FTAs proposed to be

entered into with ASEAN / SAARC countries, including China.

 

Paper Industry is capital intensive and yields poor returns on investments. The issues that require the attention of the Government are, creation of robust raw material base, fiscal incentive for assimilation of eco-friendly technologies, etc.

 

The major players, alive to the emerging international threats, have been aggressively pursuing quality improvement programmes, coupled with cost rationalisations and capacity additions. Increasingly, more up-to-date technologies are sought to be implemented, with added focus on environmental regulations.

 


CMT REPORT (Corruption, Money Laundering & Terrorism]

 

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

 

1]         INFORMATION ON DESIGNATED PARTY

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

 

2]         Court Declaration :

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

 

3]         Asset Declaration :

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

 

4]         Record on Financial Crime :

            Charges or conviction registered against subject:                                                  None

 

5]         Records on Violation of Anti-Corruption Laws :

            Charges or investigation registered against subject:                                                          None

 

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

            Charges or investigation registered against subject:                                                          None

 

7]         Criminal Records

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

 

8]         Affiliation with Government :

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

 

9]         Compensation Package :

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

 

10]        Press Report :

            No press reports / filings exists on the subject.

 

 

CORPORATE GOVERNANCE

 

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

 

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

 

 

CONTRAVENTION

 

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

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.52.70

UK Pound

1

Rs.85.71

Euro

1

Rs.68.15

 

 

INFORMATION DETAILS

 

Information Gathered by :

SVA

 

 

Report Prepared by :

SDA


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

6

PAID-UP CAPITAL

1~10

7

OPERATING SCALE

1~10

8

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

8

--PROFITABILIRY

1~10

8

--LIQUIDITY

1~10

8

--LEVERAGE

1~10

7

--RESERVES

1~10

8

--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

YES

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

67

 

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.