MIRA INFORM REPORT

 

 

Report Date :

20.10.2012

 

IDENTIFICATION DETAILS

 

Name :

COWTOWN LAND DEVELOPMENT PRIVATE LIMITED

 

 

Registered Office :

216, Shah and Nahar Industrial Estate, Dr. E. Moses Road, Worli, Mumbai – 400018, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

02.12.1985

 

 

Com. Reg. No.:

11-038213

 

 

Capital Investment / Paid-up Capital :

Rs.2.230 Millions

 

 

CIN No.:

[Company Identification No.]

U70100MH1985PTC038213

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMC12732G

 

 

PAN No.:

[Permanent Account No.]

AAACC4889L

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Construction Activities.  (Residential as well as commercial)

 

 

No. of Employees :

Information declined by the management.

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (54)

 

RATING

STATUS

PROPOSED CREDIT LINE

 

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

 

Maximum Credit Limit :

USD 670000

 

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

Litigation :

Clear

 

 

Comments :

Subject is a subsidiary of ‘Lodha Developer Limited’. It is a well established company having good track.

 

Even though the company has achieved healthy growth in its sales during 2011, there appears some dip in the profit earned.

 

However, financial position of the company appears to be sound. Trade relations are reported as trustworthy. Business is active. Payments are reported to be regular and as per commitment.

 

The company can be considered good 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.

 

 

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

 

 

RBI DEFAULTERS’ LIST STATUS

 

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

 

 

EPF (Employee Provident Fund) DEFAULTERS’ 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

 

Management Non-Cooperative.

 

Tel No.: 91-22-24968185

 

 

LOCATIONS

 

Registered Office :

216, Shah and Nahar Industrial Estate, Dr. E. Moses Road, Worli, Mumbai – 400018, Maharashtra, India

Tel. No.:

91-22-24968184-85-86

Fax No.:

91-22-24936428

E-Mail :

tax4gupta@yahoo.co.in

shares@lodhagroup.com

venugopal.c@lodhagroup.com

pinkesh.shah@lodhagroup.com

abhishek.lodha@lodhagroup.com

abhinandan.lodha@lodhagroup.com

Website :

http://www.lodhagroup.com

Area :

1000 Sq. ft.

Location :

Owned

 

 

Corporate Office :

Lodha Excelus, Level L2, Apollo Mills Compound, N M Joshi Marg, Mahalaxmi, Mumbai – 400011, Maharashtra, India

Tel. No. :

91-22-23024400

Fax No. :

91-22-23000693

 

 

Branch Offices :

D-5, Sahyagiri Samant, Goregaon (East), Mumbai – 400063, Maharashtra, India

Tel No.:

91-22-28734236

 

 

DIRECTORS

 

(AS ON 30.09.2011)

 

Name :

Mr. Ramesh Awatarsing

Designation :

Director

Address :

1-A, Mandarin Court, Ambrose Street, Rose Hill, Mauritius

Date of Birth/Age :

30.03.1964

Date of Appointment :

27.09.2007

DIN No.:

01985881

 

 

Name :

Mr. Babusingh Bhoorsinghji Rajguru

Designation :

Nominee Director

Address :

Flat/501, 5th Floor, Emp/51, Near Thakur Village, Kandivali East, Mumbai – 400101, Maharashtra, India

Date of Birth/Age :

1.08.1958

Date of Appointment :

15.06.2011

DIN No.:

02696937

 

 

Name :

Mr. Srichand Mandhyan

Designation :

Nominee Director

Address :

301, Grace Residency, 21st Road, Bandra (West), Mumbai – 400050, Mahjarahstra, India

Date of Birth/Age :

16.09.1953

Date of Appointment :

15.06.2011

DIN No.:

02784852

 

 

Name :

Mr. Pramod Kumar Kathuria

Designation :

Nominee Director

Address :

A-301, Krishna Society, Shantivan Complex, Borivali (East), Mumbai – 400066, Maharashtra, India

Date of Birth/Age :

29.11.1975

Date of Appointment :

15.06.2011

DIN No.:

03197953

 

 

KEY EXECUTIVES

 

Name :

Mr. Yojeshkumar Dolatinh Thakor

Designation :

Company Secretary

Address :

105, Sai Shrushti, A/6, Sai Wadi, Taili Galli, Andheri (East), Mumbai – 400069, Maharashtra, India

Date of Birth/Age :

04.08.1981

Date of Appointment :

28.06.2011

PAN No.:

ADMPT3807D

 

 

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

(AS ON 30.09.2011)

 

Names of Shareholders

 

 

No. of Shares

Lodha Developers Limited, India

 

2001

Lodha Developers Limited, India Jointly with Mangal Prahbat Lodha

 

1

Lodha Developers Limited, India Jointly with Abhishek Lodha

 

1

Lodha Developers Limited, India Jointly with Abhinandan Lodha

 

1

Lodha Developers Limited, India Jointly with Siddheswar Buildcon Private Limited, India

 

 1

Lodha Developers Limited, India Jointly with Shalibhadra Buildtech Private Limited, India 

 

1

Lodha Developers Limited, India Jointly with Padamprabhu Buildmart Private Limited, India 

 

1

Deutsche Bank AG, Singapore Branch, Singapore

 

223

 

 

 

Total

 

 

2230

 

 

(AS ON 30.09.2011)

Equity Shares Break – up

 

Category

 

Percentage

 

 

 

Foreign holdings [Foreign institutional investors, Foreign Companies, Foreign Financial Institutions, Non-resident Indian or Overseas corporate bodies or others]

 

10.00

Bodies corporate

 

90.00

 

 

 

Total

 

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Construction Activities  (Residential as well as commercial)

 

 

GENERAL INFORMATION

 

No. of Employees :

Information declined by the management.

 

 

Bankers :

·         Bank of Baroda,

136, Vithalbhai Patel Road, V. P. Road, Mumbai – 400004, Maharashtra, India

 

·         State Bank of India

Backbay Reclamation Branch, Mumbai – 400001, Maharashtra, India

 

·         Kotak Mahindra Bank

Nariman Point, Mumbai, Maharashtra, India

 

·         HDFC Bank Limited

 

 

Facilities :

Unsecured Loans

31.03.2011

31.03.2010

 

 

(Rs. In Millions)

 

 

 

Fully convertible debentures unsecured

16400.000

16400.000

Deposits related parties unsecured

0.000

0.474

 

 

 

Total

 

16400.000

16400.474

 

Note:

 

(A) 16,400 Unsecured Mandatorily Fully Convertible Debentures of Rs 1,000,000 Automatically and Mandatorily convertible into conversion shares of the Company by 30th June, 2011.

 

 

 

Banking Relations :

--

 

 

Financial Institutions :

·         Housing Development Finance Corporation limited

Ramon House, 169 Backbay Reclamation, H T Parekh Marg, Mumbai – 400020, Maharashtra, India 

 

 

Auditors :

 

Name :

Shankar and Kapani

Chartered Accountants

Address :

N.T.C. House, 2nd Floor, 15 Narottam Morarjee Marg, Ballard Estate, Mumbai – 400038, Maharashtra, India

Tel No.:

91-22-22695719/ 22695720/ 22614439 

Fax No.:

91-22-22695720

Email :

kapani@vsnl.com

PAN No.:

AAKFS6521L

 

 

Holding Company :

·         Lodha Developers Limited, India

 

 

Enterprises Controlled by Company:

Direct Subsidiary:

·         Lodha Hi - Rise Builders Private Limited

 

One step down Subsidiaries:

·         Ajitnath Hi - Tech Builders Private Limited

·         Macrotech Constructions Private Limited

 

 

Other Fellow Subsidiaries :

·         Aasthavinayak Estate Company Private Limited

·         Aasthavinayak Real Estate Private Limited

·         Adinath Builders Private Limited (from 19/09/09)

·         Anantnath Constructions and Farms Private Limited (from 22/11/10)

·         Arihant Premises Private Limited

·         Bahubali Real Estate and Farms Management Private Limited (upto 01/04/10)

·         Bellissimo Holdings Singapore Pte Limited (upto 31/03/11)

·         Dharmanath Infra and Agro Private Limited (upto 01/04/10)

·         Gajanand Buildtech and Agro Private Limited (upto 12/06/09)

·         Galaxy Premises Private Limited

·         Gandhar Builders Private Limited

·         Hi-class Buildcon Private Limited

·         Hi-class Developers Private Limited

·         Hotel Rahat Palace Private Limited

·         Infratech Builders and Agro Private Limited

·         Kidderpore Holdings Limited (from 08/11/10)

·         Seatech Estate Private Limited (Formerly known as Lodha And Kheni Estate Private Limited) (upto 31/03/10)

·         Lodha Achiever Buildcon and Farms Private Limited (upto 01/04/10)

·         Lodha Antique Buildtech and Farms Private Limited (upto 01/04/10)

·         Lodha Attentive Developers and Farms Private Limited

·         Lodha Attractive Constructions and Farms Private Limited (upto 01/04/10)

·         Lodha Benchmark Builders Private Limited (upto 12/06/09)

·         Lodha Buildcon Private Limited

·         Lodha Builders Private Limited (from 17/09/09 to 30/06/10)

·         Lodha Building and Construction Private Limited

·         Lodha Buildtech Private Limited (upto 12/06/09)

·         Lodha Construction Private Limited (upto 01/04/10)

·         Lodha Crown Buildmart Private Limited

·         Lodha Designer Construction Private Limited

·         Lodha Developers UK Limited (from 27/11/09)

·         Lodha Dwellers Private Limited

·         Lodha Elevation Buildcon Private Limited

·         Lodha Estate Private Limited

·         Lodha Glowing Construction Private Limited

·         Lodha Healthy Constructions And Developers Private Limited

·         Lodha Home Developers Private Limited

·         Lodha Home Styles Private Limited

·         Lodha Impression Real Estate Private Limited

·         Lodha Land Developers Private Limited

·         Lodha Land Scapes Private Limited (upto 01/04/10)

·         Lodha Novel Buildfarms Private Limited (from 12/06/09)

·         Lodha Pinnacle Buildtech and Farms Private Limited

·         Lodha Prime Buildfarms Private Limited (from 12/11/10)

·         Lodha Properties Development Private Limited

·         Lodha Quality Buildmart Private Limited (from 01/10/10)

·         Lodha Realtors Private Limited (upto 12/06/09)

·         Lodha Structure Developers Private Limited (from 01/07/10)

·         Lodha Ultimate Buildtech And Farms Private Limited (from 10/06/10)

·         Maa Padmavati Buildtech Private Limited

·         Maa Padmavati Real Estate Developers And Farms Private Limited (upto 12/06/09)

·         Mahavir Build Estate Private Limited

·         Mahavir Premises Private Limited

·         Marutinandan Real Estate Developers Private Limited (upto 01/04/10)

·         Microtec Constructions Private Limited (from 31/07/09)

·         Naminath Builders and Farms Private Limited

·         Odeon Theatres and Properties Private Limited

·         Padmavati Buildtech and Farms Private Limited (from 30/3/11)

·         Sahajanand Hi-Tech Constructions Private Limited (Formerly Known As Parasnath Hi-Tech Constructions Private Limited)

·         Siddhnath Residential Paradise Private Limited (Formerly Known As Paraswanath Residential Paradise Private Limited)

·         Sanathnagar Enterprises Limited (from 25/05/10)

·         Shantinath Designer Construction Private Limited

·         Shreeniwas Cotton Mills Limited (from 19/09/09)

·         Shri Kailash Properties and Agro Farms Private Limited (from 01/10/10)

·         Shri Nakoda Bhirav Realtors Private Limited

·         Shri Vardhvinayak Builders Private Limited

·         Shripal Reality Private Limited (from 12/09/09)

·         Siddheshwar Real Estate Developers and Agrofarms Private Limited (upto 12/06/09)

·         Simtools Private Limited

·         Sitaldas Estate Private Limited

·         Suvidhinath Buildtech Private Limited (from 27/05/09 to 05/06/09)

·         Suryakrupa Farms and Construction Private Limited (from 21/03/11)

 

 

 

Partnership Firm Under Control :

·         Shree Sainath Enterprises

·         Vivek Enterprises

·         Arihant Premises (up to 01/04/10)

·         Arihant Corporation (upto 01/04/10)

·         Lodha Construction (Dombivli)

·         Lodha Palazzo

·         Lodha and Shah Builders (upto 01/04/10)

·         Pranik Landmark Associates (from 03/03/10) (Converted to Lodha Pranik Landmark Developers Private Limited (W.e.f. 17/06/11)

·         Datta Pooja Builders and Developers (from 11/10/10 to 13/10/10)

 

 

Associates (With Whom the company had transactions) :

·         Anantnath Construction and Farms Private Limited

·         Lodha Novel Build Farms Private Limited. (upto 11/06/09)

·         Lodha Charitable Trust

·         Lodha Facilities Management Limited (Formerly known as Lodha Facilities Management Private Limited)

 

 

CAPITAL STRUCTURE

 

(AS ON 30.09.2011)

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

200000

Class A Equity Shares

Rs.1000/- each

Rs.200.000 Millions

271

Class B Equity Shares

Rs.1000/- each

Rs. 0.271 Million

 

 

 

 

 

Total

 

Rs.200.271 Millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

2007

Class A Equity Shares

Rs.1000/- each

Rs.2.007 Millions

223

Class B Equity Shares

Rs.1000/- each

Rs.0.223 Millions

 

 

 

 

 

Total

 

 

Rs.2.230 Millions

 

 

NOTE:

 

(Held by Lodha Developers Limited, the Holding Company and its nominees 2,007,000 Held by Deutsche Bank AG, Singapore Branch 223,000)

 

 

Class A Equity Shares means equity shares of the company with voting rights and economic interest.

 

Class B Equity Shares means equity shares of the company with voting rights but no economic interest.

 

If the company ceases to be a Private Limited Company or steps are taken towards winding up of the Company, Class B Shares become : (a) pari - passu in all respects with the Class A shares and (b) constitute 10% of the total voting rights and also economic rights in the Company and such reconstitution of the Class B shares being pursuant to the terms of their allotment, shall not be deemed as a variation of the rights thereof and shall be deemed as conversion of the Class B shares from a differential class to the same class as the Class A shares.

 

 

 


 

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

2.230

2.230

2.230

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

164.247

90.448

0.000

4] (Accumulated Losses)

0.000

0.000

(64.542)

NETWORTH

166.477

92.678

(62.312)

LOAN FUNDS

 

 

 

1] Secured Loans

0.000

0.000

0.000

2] Unsecured Loans

16400.000

16400.474

16536.463

TOTAL BORROWING

16400.000

16400.474

16536.463

DEFERRED TAX LIABILITIES

1.388

0.000

0.000

 

 

 

 

TOTAL

16567.865

16493.153

16474.151

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

15.430

26.385

31.296

Capital work-in-progress

0.000

0.000

0.000

 

 

 

 

INVESTMENT

16180.100

16079.684

15962.873

DEFERREX TAX ASSETS

0.000

23.289

112.995

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

882.158

592.089

831.893

 

Sundry Debtors

2007.868

657.932

140.477

 

Cash & Bank Balances

19.070

642.517

73.973

 

Other Current Assets

0.000

0.000

0.000

 

Loans & Advances

605.596

976.821

246.486

Total Current Assets

3514.692

2869.359

1292.829

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditor

836.071

591.075

395.995

 

Other Current Liabilities

1762.233

1874.205

653.242

 

Provisions

544.053

142.600

98.579

Total Current Liabilities

3142.357

2607.880

1147.816

Net Current Assets

372.335

261.479

145.013

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

102.316

221.974

 

 

 

 

TOTAL

16567.865

16493.153

16474.151

 

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2011

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Income from Property Development

1177.601

359.420

 

 

Sale of Trading Materials

 

1881.357

2389.210

 

 

Sale of Land

4280.796

0.000

468.656

 

 

Other Income

 

4.712

0.196

 

 

TOTAL                                     (A)

4280.796

3063.670

3217.482

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Land, Construction and Development

 

780.307

704.855

 

 

Purchases of Trading Materials

 

1868.234

2366.624

 

 

Payments to and Provision for employees

 

94.577

57.709

 

 

Office and Administrative

 

13.727

16.735

 

 

Selling and Marketing

 

39.919

37.692

 

 

Miscellaneous Expenditure Written off

 

2.649

2.649

 

 

TOTAL                                     (B)

4159.636

2799.413

3186.264

 

 

 

 

 

Less

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

(Including Financial Expenses and Depreciation)

264.257

31.218

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

 

7.758

15.986

 

 

 

 

 

 

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

 

256.499

15.232

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

 

10.521

10.619

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

121.160

245.978

4.613

 

 

 

 

 

Less

TAX                                                                  (H)

47.370

88.622

12.456

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

73.790

157.356

(7.843)

 

 

 

 

 

 

Net Differed tax adjustment for earlier years

0.776

(3.407)

29.421

 

 

 

 

 

 

PRIOR YEAR TAXATION ADJUSTMENT:

 

 

 

 

Income Tax

(0.766)

1.155

--

 

Fringe Benefit Tax

--

(0.115)

0.065

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

90.448

(64.541)

(86.184)

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

164.248

90.448

(64.541)

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Construction Materials (Elevators)

0.000

0.000

7.416

 

TOTAL IMPORTS

0.000

0.000

7.416

 

 

 

 

 

 

Earnings Per Share (Rs.)

36,770.64

69,502.18

9,705.18

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

1.72

5.14

(0.24)

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

NA

8.04

0.14

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

3.43

8.50

0.35

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.73

2.65

(0.07)

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

117.39

205.10

(283.80)

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.12

1.10

1.13

 


 

LOCAL AGENCY FURTHER INFORMATION

 

SUNDRY CREDITORS DETAILS:

 

Particulars

31.03.2011

 

31.03.2010

31.03.2009

 

(Rs. In Millions)

 

 

 

 

Sundry Creditors

 

 

 

-Creditors due small micro enterprises

9.725

5.155

395.995

-Creditors due others

826.346

585.920

 

 

 

 

 

Total

 

836.071

591.075

395.995

 

 

 

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

Yes

5]

Type of Business

Yes

6]

Line of Business

Yes

7]

Promoter's background

Yes

8]

No. of employees

No

9]

Name of person contacted

No

10]

Designation of contact person

No

11]

Turnover of firm for last three years

Yes

12]

Profitability for last three years

Yes

13]

Reasons for variation <> 20%

-----

14]

Estimation for coming financial year

No

15]

Capital in the business

Yes

16]

Details of sister concerns

Yes

17]

Major suppliers

No

18]

Major customers

No

19]

Payments terms

No

20]

Export / Import details (if applicable)

No

21]

Market information

-----

22]

Litigations that the firm / promoter involved in

-----

23]

Banking Details

Yes

24]

Banking facility details

Yes

25]

Conduct of the banking account

-----

26]

Buyer visit details

-----

27]

Financials, if provided

Yes

28]

Incorporation details, if applicable

Yes

29]

Last accounts filed at ROC

Yes

30]

Major Shareholders, if available

Yes

31]

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

Yes

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

No

 

 

FINANCIAL OVERVIEW

 

The profit after tax for the financial year 2010-2011 stood at Rs.73.790 Millions as compared to the profit of Rs.157.356 Millions for the corresponding previous Financial Year 2009-2010.

 

 

CONTINGENT LIABILITY NOT PROVIDED FOR IN RESPECT OF:

 

Additional land consideration of Rs.5.000 Millions by way of settlement of dues of certain workers of Simplex Woolen Mills, a division of Seth Industries Limited (the erstwhile owner of the land - Lodha Aqua Project), pending outcome of various legal cases, which are disputed by the Company and the matter is subjudice.

 

Bank guarantee of Rs.15.000 Millions given to Prothonotary and Senior, High Court, Mumbai, in respect of the above matter.

 

Letters of Credit outstanding as at the year end Rs.2.836 Millions Out of this, Rs. Nil are on behalf of a Subsidiary.

 

Disputed Income Tax Matters Rs. 22.004 Millions

 

Government of Maharashtra has amended the provisions of Maharashtra Value Added Tax Act, 2002 (MVAT Act) with effect from 20 June, 2006 and issued a trade circular No. 23T of 2006 dated 11 September, 2006 and accordingly, Value Added Tax (VAT) is leviable on sale of premise under construction by the enterprise engaged in the business of construction.

 

Further, the Government of Maharashtra has introduced a scheme of composition w.e.f.1 st April, 2010 for registered dealers under sub section (3A) of Section 42 of the MVAT Act, 2002 vide Notification No. VAT 1510 / CR-65 dated 09 July, 2010,underwhich a registered dealer who undertakes construction of flats or building and transfer them in pursuance of an agreement along with land, an amount of 1% of the aggregate amount specified in the agreement or stamp duty value, whichever is higher, shall be payable on such transfer.

 

Finance Bill, 2010, has amended the provisions of Finance Act, 1994 with effect from 01 July, 2010 (as per notification no.24/2010 dated 22 June, 2010) by adding explanation to section 65(105) (zzq) and (zzzh) to introduce the Service Tax concept of “deemed service” for any commercial or industrial construction or construction of residential complexes done prior to obtaining a completion certificate.

 

The Constitutional validity of the amendments at paragraph (a) and (c) have been challenged in the Hon’ble Mumbai High Court and interim orders with regard to non collection/payment have been passed. The outcome of the constitutional validity of (a) above shall also be applicable to levy of Mvat @1% mentioned in paragraph (b) above.

 

By virtue of the Premises Ownership Agreement entered into by the Company with the purchasers of the unit in commercial or residential complex under construction, the purchaser is liable to pay and the Company is entitled to recover MVAT and Service Tax that may be leviable on said transactions.

 

In view of the aforesaid and pending the disposal of the Writ Petition challenging the validity of above amendments, liability for MVAT and Service Tax in the matter as may arise, has not been ascertained and provided for. Meanwhile, amounts wherever received from customers separately in respect of the above are being deposited with respective authorities under Protest.

 

 

FORM 8:

 

This form is for

Creation of charge

Corporate identity number of the company

U70100MH1985PTC038213

Name of the company

COWTOWN LAND DEVELOPMENT PVT LTD

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

216, Shah and Nahar Industrial Estate, Dr. E. Moses Road, Worli, Mumbai – 400018, Maharashtra, India

shares@lodhagroup.com

Type of charge

Other: Hypothecation of goods covered under LC/BG

Particular of charge holder

Bank of Baroda

136, Vithalbhai Patel Road (V.P.Road), Mumbai – 400004, Maharashtra, India

vproad@bankofbaroda.com

Nature of description of the instrument creating or modifying the charge

Indenture of Mortgage dated 5th March, 2012

Date of instrument Creating the charge

05/03/2012

Amount secured by the charge

Rs.900.000 Millions

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

Terms of Repayment

Letter of Credit and Bank Guarantee facility is being obtained by the Company for the period of 12 months.

 

Margin

For L/C- 10% Cash margin at the time of opening L/C

 

For Bank guarantee-

 1. 10% Cash margin at the time of opening guarantee

 2. 100% Cash margin for any disputed guarantee

 

Extent and Operation of the charge

The charge is by way of registered mortgage upon the immovable properties of Lodha Properties Development Private Limited.

 

Short particulars of the property charged

Hypothecation of goods of the Company covered under LC/Bank Guarantee

 

 

 

FIXED ASSETS:

 

·         Building

·         Plant and Machinery

·         Other Equipment

·         Computer

·         Furniture Fixtures

·         Vehicles

 

 


CMT REPORT (Corruption, Money Laundering & Terrorism]

 

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

 

1]         INFORMATION ON DESIGNATED PARTY

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

 

2]         Court Declaration :

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

 

3]         Asset Declaration :

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

 

4]         Record on Financial Crime :

            Charges or conviction registered against subject:                                                              None

 

5]         Records on Violation of Anti-Corruption Laws :

            Charges or investigation registered against subject:                                                          None

 

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

            Charges or investigation registered against subject:                                                          None

 

7]         Criminal Records

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

 

8]         Affiliation with Government :

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

 

9]         Compensation Package :

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

 

10]        Press Report :

            No press reports / filings exists on the subject.

 

CORPORATE GOVERNANCE

 

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

 

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

 

CONTRAVENTION

 

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

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.52.97

UK Pound

1

Rs.85.45

Euro

1

Rs.69.46

 

 

INFORMATION DETAILS

 

Information Gathered by :

PJA

 

 

Report Prepared by :

NIT

 

 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

3

OPERATING SCALE

1~10

7

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

7

--PROFITABILIRY

1~10

5

--LIQUIDITY

1~10

7

--LEVERAGE

1~10

6

--RESERVES

1~10

7

--CREDIT LINES

1~10

7

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

NO

--LITIGATION

YES/NO

NO

--OTHER ADVERSE INFORMATION

YES/NO

NO

MERIT POINTS

 

 

--SOLE DISTRIBUTORSHIP

YES/NO

NO

--EXPORT ACTIVITIES

YES/NO

NO

--AFFILIATION

YES/NO

YES

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

54

 

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.