MIRA INFORM REPORT

 

 

Report Date :

29.04.2013

 

IDENTIFICATION DETAILS

 

Name :

PANTALOONS FASHION AND RETAIL LIMITED (w.e.f. 23.04.2013)

 

 

Formerly Known As :

PETER ENGLAND FASHIONS AND RETAIL LIMITED

 

 

Registered Office :

701-704, 7th Floor, Skyline Icon Business Park, 86-92 Off A. K. Road, Marol Village, Andheri (East), Mumbai – 400059, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2012

 

 

Date of Incorporation :

19.04.2007

 

 

Com. Reg. No.:

11-233901

 

 

Capital Investment / Paid-up Capital :

Rs. 10.050 Millions

 

 

CIN No.:

[Company Identification No.]

U18101MH2007PLC233901

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Trader of Readymade Garments, Accessories And Services.

 

 

No. of Employees :

Information Denied By Management

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (53)

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 40000

 

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

Litigation :

Clear

 

 

Comments :

Subject is a subsidiary of ‘Aditya Birla Nuvo Limited’. It is a well-established company having a good track record.

 

It receives better operational and financial support from its holding company.

 

It has shown better improvement in its operations during 2012. Trade relations are decent. Business is active. Payment terms are regular and as per commitment.

 

The company can be considered 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.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

ICRA

Rating

Term Loan: AA

Rating Explanation

High degree of safety and very low credit risk.

Date

4.03.2013

 

Rating Agency Name

ICRA

Rating

Commercial Paper Programme: A1+

Rating Explanation

Very strong degree of safety and lowest credit risk.

Date

4.03.2013

 

 

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 DENIED BY

 

Name :

Mr. Solaman

Designation :

Commercial Department

Contact No.:

91-9320357739

Date :

27.04.2013

 

 

LOCATIONS

 

Registered Office :

701-704, 7th Floor, Skyline Icon Business Park, 86-92 Off A. K. Road, Marol Village, Andheri (East), Mumbai – 400059, Maharashtra, India

Tel. No.:

Not Available

Mobile No.:

91-9320357739 (Mr. Solaman)

Fax No.:

Not Available

E-Mail :

geetika.anand@adityabirla.com

atul.lakhotia@adityabirla.com

 

 

DIRECTORS

 

As on: 20.07.2012

 

Name :

Mr. Manoj Ghanshyamdas Kedia

Designation :

Director

Address :

B-305, Shree Palace, Satya Nagar, Borivali (West), Mumbai – 400092, Maharashtra, India

Date of Birth/Age :

08.10.1965

Date of Appointment :

30.04.2012

DIN No.:

00020419

 

 

Name :

Mr. Sushil Agarwal

Designation :

Director

Address :

Ocean Co-operative Society Limited, 301, Ocean View Union Park, Khar (West), Mumbai – 400052, Maharashtra, India

Date of Birth/Age :

13.06.1963

Date of Appointment :

15.07.2010

DIN No.:

00060017

 

 

Name :

Mr. Pranab Barua

Designation :

Director

Address :

D-1, Cedar Crest, 258, 10th Main, Defence Colony, Indira Nagar, Bangalore – 560038, Karnataka, India

Date of Birth/Age :

21.09.1952

Date of Appointment :

23.01.2009

DIN No.:

00230152

 

 

Name :

Mr. Devendra Rakhabchand Bhandari

Designation :

Director

Address :

A-601, Muktangan Upper, Govind Nagar, Kailash Puri Road, Malad (East), Mumbai – 400097, Maharashtra, India

Date of Birth/Age :

31.07.1953

Date of Appointment :

30.04.2012

DIN No.:

00339397

 

 

Name :

Mr. Ashish Dikshit

Designation :

Director

Address :

E-405, Raheja Residency, 8th Main Road, Koramangala, 3rd Block, Bangalore – 560034, Karnataka, India

Date of Birth/Age :

15.07.1969

Date of Appointment :

15.07.2010

DIN No.:

01842066

 

 

Name :

Mr. Visvanathan Srinivasan

Designation :

Director

Address :

No. 481, First Floor, 15th Main, 16th Cross, HSR Layout, Sector – 4, Bangalore – 560102, Karnataka, India

Date of Birth/Age :

02.06.1960

Date of Appointment :

29.06.2009

DIN No.:

02312556

 

 

Name :

Mr. Anil Jagdish  Rustogi

Designation :

Director

Address :

71, 7th  Floor, Juhu Shalimar Co-operative Housing Society Limited, JVPDSC, Gulmohar RX Road No. 10, Mumbai – 400049, Maharashtra, India

Date of Birth/Age :

02.10.1965

Date of Appointment :

30.04.2012

DIN No.:

02678608

 

 

KEY EXECUTIVES

 

Name :

Mr. Solaman

Designation :

Commercial Department

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on: 20.07.2012

 

Names of Shareholders (Equity Shares)

 

No. of Shares

Indigold Trade and Services Limited, India

 

499994

Kapoor Bir Indigold Trade and Services Limited, India

 

1

Desai T. P. Indigold Trade and Services Limited, India

 

1

Sharma C. R. Indigold Trade and Services Limited, India

 

1

Shah Monaj Indigold Trade and Services Limited, India

 

1

Pareek S. S. Indigold Trade and Services Limited, India

 

1

Gupta Anupam Indigold Trade and Services Limited, India

 

1

Total

 

500000

 

Names of Shareholders (Preference Shares)

 

No. of Shares

Aditya Birla Nuvo Limited, India

 

500000

Naman Finance and Investments Private Limited, India

 

250

Infocyber (India) Private Limited, India

 

250

Total

 

500500

 

 

Equity Share Break up (Percentage of Total Equity)

 

As on: 20.07.2012

 

Category

Percentage

Bodies corporate

100.00

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Trader of Readymade Garments, Accessories And Services.

 

 

GENERAL INFORMATION

 

No. of Employees :

Information Denied By Management

 

 

Bankers :

Dhanalakshmi Bank Limited, Ground Floor, Janmabhoomi Bhavan, Janmabhoomi Marg, Fort, Mumbai - 400001, Maharashtra, India

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Deloitte Haskins and Sells

Chartered Accountant

Address :

Deloite Centre, Anchorage II100/2 Richmond Road, India

PAN.:

AACFD3771D

 

 

Holding Company :

Aditya Birla Nuvo Limited (ABNL)

CIN No.: L17199GJ1956PLC001107

 

 

CAPITAL STRUCTURE

 

As on: 31.03.2012

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

10000000

Equity Shares

Rs.10/- each

Rs. 100.000 Millions

10015000

Preference Shares

Rs.10/- each

Rs. 101.500 Millions

 

Total

 

Rs. 201.500 Millions 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

500000

Equity Shares

Rs.10/- each

Rs. 5.000 Millions

500500

Preference Shares

Rs.10/- each

Rs. 5.050 Millions

 

Total

 

Rs. 10.050 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

10.050

10.050

10.050

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

1.993

0.000

0.000

4] (Accumulated Losses)

0.000

(8.827)

(8.949)

NETWORTH

12.043

1.223

1.101

LOAN FUNDS

 

 

 

1] Secured Loans

0.000

0.000

0.000

2] Unsecured Loans

0.000

0.000

0.000

TOTAL BORROWING

0.000

0.000

0.000

DEFERRED TAX LIABILITIES

0.000

0.000

0.000

 

 

 

 

TOTAL

12.043

1.223

1.101

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

0.004

0.012

0.020

Capital work-in-progress

0.000

0.000

0.000

 

 

 

 

INVESTMENT

3.177

3.177

0.000

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

2.043

1.974

0.541

 

Sundry Debtors

17.857

6.269

6.115

 

Cash & Bank Balances

0.480

0.334

0.624

 

Other Current Assets

0.000

0.000

0.000

 

Loans & Advances

14.304

6.681

2.535

Total Current Assets

34.684

15.258

9.815

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

17.457

14.667

7.826

 

Other Current Liabilities

1.723

1.366

0.111

 

Provisions

6.642

1.191

0.797

Total Current Liabilities

25.822

17.224

8.734

Net Current Assets

8.862

(1.966)

1.081

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

12.043

1.223

1.101

 


PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Income

 

183.407

127.839

 

 

Other Income

 

4.762

0.147

 

 

TOTAL                                     (A)

 

188.169

127.986

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Purchases of stock-in-trade

 

149.294

109.566

 

 

Changes in inventories of finished goods, work-in-progress and stock-in-trade

 

(0.069)

(1.433)

 

 

Employee benefit expense

 

5.670

5.325

 

 

Other expenses

 

15.007

14.111

 

 

TOTAL                                     (B)

 

169.902

127.569

 

 

 

 

 

Less

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

 

18.267

0.417

 

 

 

 

 

Less

FINANCIAL EXPENSES                                    (D)

 

0.354

0.037

 

 

 

 

 

 

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

 

17.913

0.380

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

 

0.008

0.008

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                              (G)

 

17.905

0.372

 

 

 

 

 

Less

TAX                                                                  (H)

 

5.675

0.250

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

 

12.230

0.122

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export of Goods (F.O.B. basis)

 

155.409

119.855

 

TOTAL EARNINGS

 

155.409

119.855

 

 

 

 

 

 

Earnings Per Share (Rs.)

 

21.64

1.63

 

 

 

PARTICULARS

 

 

31.03.2010

 

SALES

 

 

 

 

 

Income

 

 

135.955

 

 

Other Income

 

 

54.616

 

 

TOTAL                                     (A)

 

 

190.571

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Consumption materials changes inventories

 

 

96.101

 

 

Manufacturing service costs

 

 

15.925

 

 

Employee related expenses

 

 

9.769

 

 

Administrative selling other expenses

 

 

148.905

 

 

TOTAL                                     (B)

 

 

270.700

 

 

 

 

 

Less

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

 

 

(80.129)

 

 

 

 

 

Less

FINANCIAL EXPENSES                                    (D)

 

 

125.241

 

 

 

 

 

 

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

 

 

(205.370)

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

 

 

47.712

 

 

 

 

 

 

PROFIT/ (LOSS) BEFORE TAX (E-F)                             (G)

 

 

(253.083)

 

 

 

 

 

Less

TAX                                                                  (H)

 

 

0.661

 

 

 

 

 

 

PROFIT/ (LOSS) AFTER TAX (G-H)                               (I)

 

 

(253.744)

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

 

 

(262.238

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export of Goods (F.O.B. basis)

 

 

19.894

 

TOTAL EARNINGS

 

 

19.894

 

 

 

 

 

 

Earnings Per Share (Rs.)

 

 

(33.20)

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2012

31.03.2011

31.03.2010

PAT / Total Income

(%)

6.50

0.09

(133.15)

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

9.76

0.29

(186.15)

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

51.62

2.44

(2573.29)

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

1.48

0.31

(229.87)

 

 

 

 

 

Debt Equity Ratio

(Total Debt /Networth)

 

0.00

0.00

0.00

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.34

0.88

1.12

 

 

LOCAL AGENCY FURTHER INFORMATION

 

SUNDRY CREDITORS DETAILS

(Rs in Millions)

Particular

31.03.2012

31.03.2011

31.03.2010

Creditors due others

17.457

14.667

7.826

Total

17.457

14.667

7.826

 

 

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

Yes

8]

No. of employees

No

9]

Name of person contacted

Yes

10]

Designation of contact person

Yes

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

No

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

Yes

 

 

NOTE:

 

The registered office of the company has been shifted from Aditya Birla Centre, A Wing 4th Floor, S. K. Ahire Marg, Worli, Mumbai – 400030, Maharashtra, India to present address w.e.f. 25.03.2013

 

 

REVIEW OF PERFORMANCE

 

The performance of the Company in the financial year was satisfactory. The turnover of the company was Rs. 183.407 Millions against Rs. 127.839 Millions in the previous year the net profit after tax was Rs. 12.230 Millions against a profit of Rs. 0.122 Million.

 

 

ACQUISITION OF FUTURE GROUP'S PANTALOON RETAIL FORMAT BUSINESS

 

The holding Company, Aditya Birla Nuvo Limited (ABNL), at its meeting of Board of Director's held on 30 th April, 2012 has approved the proposed acquisition of a controlling stake in Future Group's Pantaloons Format Business post its demerger from Pantaloon Retail ( India) Limited. (PRIL) either directly or through its subsidiaries.

 

The proposed acquisition is in line with the strategic intent to be on the top of the league and create the largest integrated branded fashion player in the Country through an extension into the value segment.

 

A subsidiary of ABNL, have decided in principle, to acquire a controlling stake in Pantaloon Forman business , a division of Pantaloon Retail ( India) Limited by making an investment of about Rs.8000.000 Millions through subscribing to the issue of optionally fully convertible debentures, of PRIL ,subject to necessary approvals.

 

On completion of the acquisition, the two entities, ABNL's Madura Fashion & Lifestyle and PRIL will work closely as partners to derive operational synergies, in terms of back end, supply chain and many other important value drivers of the business. With this acquisition ABNL through its subsidiaries have multiple brands, store formats and a complete range across categories- casual wear, ethnic wear, formal wear, party wear, and sportswear for Men, Women and kids

 

The acquisition will catapult ABNL to the pole position in the branded fashion space in all the segments with a pan India presence

 

 

CONTINGENT LIABILITIES NOT PROVIDED FOR:

(Rs in Millions)

Particular

31.03.2012

31.03.2011

Arrears of Preference Dividend

0.806

0.000

Dividend Distribution tax on Preference dividend

0.000

0.134

 

 

FIXED ASSETS

 

  • Computer software

 


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 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. 54.29

UK Pound

1

Rs. 83.88

Euro

1

Rs. 70.68

 

 

INFORMATION DETAILS

 

Information Gathered by :

SVA

 

 

Report Prepared by :

UDS

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

3

PAID-UP CAPITAL

1~10

5

OPERATING SCALE

1~10

7

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

7

--PROFITABILIRY

1~10

6

--LIQUIDITY

1~10

6

--LEVERAGE

1~10

7

--RESERVES

1~10

5

--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

--DEFAULTER

 

 

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

53

 

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.