MIRA INFORM REPORT

 

 

Report Date :

16.08.2013

 

IDENTIFICATION DETAILS

 

Name :

BIRLA SUN LIFE ASSET MANAGEMENT COMPANY LIMITED

 

 

Registered Office :

One India Bulls, Tower 1, 17th Floor, Jupiter Mills, Senapati Bapat Marg, Elphinstone Road, Mumbai - 400013, Maharashtra 

 

 

Country :

India

 

 

Financials (as on) :

31.03.2012

 

 

Date of Incorporation :

05.09.1994

 

 

Com. Reg. No.:

11-080811

 

 

Capital Investment / Paid-up Capital :

Rs. 180.000 Millions

 

 

CIN No.:

[Company Identification No.]

U65991MH1994PLC080811

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMB05956G

 

 

PAN No.:

[Permanent Account No.]

AAACB6134D

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Providing Assets Management and Portfolio Management Services.

 

 

No. of Employees :

Information declined by the management

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (51)

 

RATING

STATUS

 

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

 

Maximum Credit Limit :

USD 12055000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is a well-established asset management company having a satisfactory track record.

 

There appears some dip in the total income earned during 2012 and profits.

 

The group company is passing through some financial crisis and Birla Power Solutions Limited has defaulted against its payment.

 

However, trade relations are reported as decent. Business of the subject is active. Payment terms are usually correct 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.

 

 

INDIAN ECONOMIC OVERVIEW

 

We are living in a world where volatility and uncertainty have become the New Normal. We saw a change of government in countries like Tunisia, Egypt, Libya and Vietnam. Once powerful countries in Europe are now fighting for bankruptcy. We have taken growth in the developing part of the world for granted but economic growth in China and India has begun to slow. Companies that were synonymous with their product categories just a few years ago are now no longer in existence. Kodak, the inventor of the digital camera had to wind up its operations, HMV, the British entertainment retailing company and Borders, once the second largest bookstore have shut down due to their inability to evolve their business models with the changing time. Readers’ Digest, Thomson Register are no more !

 

There is another megatrend happening. The World order is changing as economic power shifts from West to East. According to McKinsey study, it took Britain more than 100 years to double its economic output per person during its industrial revolution and the US later took more than 50 years to do the same. More than a century later, China and India have doubled their GDP per capital in 12 and 18 years respectively. By 2020, emerging Asia will become the world’s largest consuming block, overtaking North America.

 

The years after the outbreak of the global financial crisis, the world economy continues to remain fragile. The Indian economy demonstrated remarkable resilience in the initial years of the contagion but finally lost ground last year. GDP growth slowed down. Currency has been weakening. There is a marked deceleration in agriculture, industry and services. Dampening sentiment led to a cut-back in investment as well as private consumption expenditure.  Inflation remained at high levels fuelled by the pressure from the food and fuel sectors. The large fiscal and current account deficit s continued to cause grave concern. It is imperative that India regains its growth trajectory of 8-9 % sooner than later. This is crucially important given the need to create gainful livelihood opportunities for the millions living in poverty as also the large contingent of young people joining the job market every year.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

ICRA

Rating

A1+ mfs (Birla Cash plus find)

Rating Explanation

The highest credit quality short term rating and lowest credit risk.

Date

March 2012

 

Rating Agency Name

ICRA

Rating

AAA mfs (Birla floating rate – long term plan)

Rating Explanation

The highest credit quality and lowest credit risk.

Date

March 2012

 

 

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 [91-22-43568000]

 

 

LOCATIONS

 

Registered Office :

One India Bulls, Tower 1, 17th Floor, Jupiter Mills, Senapati Bapat Marg, Elphinstone Road, Mumbai - 400013, Maharashtra, India

Tel. No.:

91-22-43568009

Fax No.:

91-22-43568110

E-Mail :

connect@birlasunlife.com

Website :

http://www.mutualfund.birlasunlife.com

 

 

DIRECTORS

 

AS ON 24.07.2012

 

Name :

Mr. Donald Alexander Stewart

Designation :

Director

Address :

Sun Life Financial Services Inc., 150, King Street West, 6th Floor, Toronto, Onm5hij9, Canada

Date of Birth/Age :

06.11.1946

Qualification :

FIA, FCIA

Date of Appointment :

29.09.2000

DIN No.:

00438164

 

 

Name :

Mr. Kumar Mangalam Birla

Designation :

Director

Qualification :

C.A., M.B.A. (London Business School)

Date of Appointment :

28.10.1995

DIN No.:

00012813

 

 

Name :

Mr. Ajay Srinivasan

Designation :

Director

Address :

91 / 901, Narain Tarraces, 7TH , 8TH  Floor, Union Park Road, Pali Hill, Bandra (West), Mumbai - 400050, Maharashtra, India

Date of Birth/Age :

02.11.1963

Qualification :

B.A. Economics (Hons.), PGDM, IIM – Ahmedabad

Date of Appointment :

02.08.2007

DIN No.:

00121181

 

 

Name :

Mr. Pankaj Jawaharlal Razdan

Designation :

Director

Address :

Sherwin Ark, Bungalow No. 3, Bellscot CHS Lokhandwala Complex, Andheri (West), Mumbai - 400058, Maharashtra, India

Date of Birth/Age :

16.11.1968

Qualification :

B. Tech (Electronics), B. S C (Electronics)

Date of Appointment :

21.10.2009

DIN No.:

00061240

 

 

Name :

Mr. Navalkishor Naginlal Jambusaria

Designation :

Director

Address :

401, Bakers Field, A – 22, Shastri Nagar, Near Lokhandwala Complex, Andheri, Mumbai – 400053, Maharashtra, India

Date of Birth/Age :

15.12.1933

Qualification :

M. Com, Fellow of the Institute of Actuaries, London, F.A.S.I. (Fellow of the Actuarial Society of India)

Date of Appointment :

19.06.2001

DIN No.:

00055760

 

 

Name :

Mr. Sandeep Asthana

Designation :

Director

Address :

A - 403, Golden Oak, Hiranandani Gardens, Powai, Mumbai – 400076, Maharashtra, India

Date of Birth/Age :

16.04.1968

Qualification :

B. Tech (IIT, Mumbai), MBA (IIM, Lucknow )

Date of Appointment :

27.04.2011

DIN No.:

00401858

 

 

Name :

Mr. Naresh Chand Singhal

Designation :

Director

Address :

D-107, Poornima, Pedder Road, Mumbai - 400026, Maharashtra, India

Date of Birth/Age :

10.08.1936

Qualification :

Postgraduate in Economics, Statistics and Administration, Has received professional education from institutes like IIM (Ahmedabad, Calcutta), IIT Kanpur, and ISI Calcutta

Date of Appointment :

20.05.2002

DIN No.:

00004916

 

 

Name :

Mr. Bobby Kanubhai Parikh

Designation :

Director

Address :

4, Seven on the Hill, Auxilium Convent Road, Pali Hill, Bandra (West), Mumbai – 400050, Maharashtra, India

Date of Birth/Age :

30.04.1964

Qualification :

B.Com, C.A.

Date of Appointment :

03.02.2012

DIN No.:

00019437

 

 

Name :

Mr. Sundara Raman Subramaniam

Designation :

Director

Address :

304, Cypress, Marigold Premises, Kalyan Nager, Pune – 411014, Maharashtra, India

Date of Birth/Age :

30.06.1937

Qualification :

B.Com (Hons.), C. A. , Post Graduate in Business Management

Date of Appointment :

15.11.1999

DIN No.:

00308407

 

 

Name :

Mr. Vaidyanathan Ramamurthy

Designation :

Director

Address :

226, Panduranga Nagar, Bannerghatta Road, Bangalore – 560076, Karnataka, India

Date of Birth/Age :

21.12.1951

Qualification :

M. Stat, PhD in Finance

Date of Appointment :

21.10.2009

DIN No.:

00221577

 

 

Name :

Mr. Kevin David Strain

Designation :

Director

Address :

180, Watson Ave, Oakville, Ontario, Canada – L6A 3T8

Date of Birth/Age :

31.08.1966

Date of Appointment :

28.04.2012

DIN No.:

05262340

 

 

Name :

Mr. Bharat Vithalbhai Patel

Designation :

Director

Address :

52, Mlami Apartments, Bhulabhai Desai Road, Breach Candy, Mumbai – 400026, Maharashtra, India

Date of Birth/Age :

25.09.1944

Date of Appointment :

27.06.2012

DIN No.:

00060998

 

 

KEY EXECUTIVES

 

Name :

Ms. Rubi

Designation :

Finance Executive

 

 

Name :

Mr. Rajiv Vinodchandra Joshi

Designation :

Secretary

Address :

A/6, Jeevan Sudha, Juhu Lane, Andheri (West), Mumbai – 400058, Maharashtra, India

Date of Birth/Age :

07.05.1963

Date of Appointment :

25.04.2008

PAN No.:

AACPJ1462H

 

 

Name :

Mr. Anil Kumar Darshan Lal

Designation :

Manager

Address :

C10 / 6, Jeevan Terrace, LIC Colony, Mumbai – 400103, Maharashtra, India

Date of Birth/Age :

12.12.1960

Date of Appointment :

24.05.2008

PAN No.:

AABPL1502B

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 24.07.2012

 

Names of Shareholders

 

No. of Shares

 

 

 

Aditya Birla Financial Services Private Limited, India

 

8999910

Birla Aditya Kumar Mangalam

 

10

Birla Kumar Mangalam Neerja

 

10

Sun Life (India) AMC Investments Inc.

 

9000000

Aditya Birla Financial Services Private Limited Jointly With Manoj Kedia

 

32

Aditya Birla financial Services Private Limited Jointly With Devendra Bhandari

 

12

Aditya Birla Financial Services Private Limited Jointly With Sushil Agarwal

 

26

 

 

 

Total

 

18000000

 

 

AS ON 24.07.2012

 

Equity Share Breakup

 

Percentage of Holding

Category

 

 

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

 

50.00

Bodies corporate

 

50.00

Total

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Providing Assets Management and Portfolio Management Services.

 

 

GENERAL INFORMATION

 

No. of Employees :

Information declined by the management

 

 

Bankers :

Not Available

 

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Haribhakti and Company

Chartered Accountants

Address :

701, Leela Business Park, Andheri Kurla Road, Andheri (East), Mumbai - 400059, Maharashtra, India

Tel. No.:

91-22-61326999/ 66729999

Fax No.:

91-22-22856237/ 66729777

E-Mail :

www.bdoindia.co.in

Income-tax PAN of auditor or auditor's firm :

AAAFH2010F

 

 

Parties Where Control Exist (Subsidiaries) :

·         India Advantage Fund Limited

Birla Sun Life AMC (Mauritius) Limited

Aditya Birla Sun Life AMC Limited, Dubai

Aditya Birla Sun Life AMC Pte. Limited, Singapore

 

 

Group Companies :

·         Sun Life (India) AMC Investments Inc; Canada

Birla Global Finance Limited (since merged with Aditya Birla Nuvo Limited)

Aditva Birla Nuvo Limited [CIN No.: L17199GJ1956PLC001107]

Birla Sun Life Insurance Company Limited [CIN No.: U99999MH2000PLC128110]

Birla Sun Life Trustee Company Private Limited

Aditva Birla Money Mart Limited [CIN No.: U61190GJ1997PLC062406]

ABNL Investment Limited [CIN No.: U65910GJ1994PLC022685

Aditya Birla Finance Limited [CIN No.: U65990GJ1991PLC064603]

Aditya Birla Money Limited [CIN No.: L65993GJ1995PLC064810]

Aditya Birla Financial Shared Services Limited [CIN No.: U65999MH2008PLC183695]

Aditya Birla Financial Services Private Limited [CIN No.: U67120GJ2007PTC058890]

Aditya Birla Minacs Worldwide Limited [CIN No.: U99999KA1995PLC052040]

Aditya Birla Minacs IT Services Limited [CIN No.: U72200KA1976PLC027564]

IDEA Cellular Limited [CIN No.: L32100GJ1996PLC030976]

Aditya Birla Insurance Brokers Limited [CIN No.: U99999GJ2001PLC062239]

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2012

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

20000000

Equity Shares

Rs. 10/- each

Rs. 200.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

18000000

Equity Shares

Rs. 10/- each

Rs. 180.000 Millions

 

 

 

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

 

31.03.2012

31.03.2011

I.        EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

 

180.000

180.000

(b) Reserves & Surplus

 

2833.792

2070.694

(c) Money received against share warrants

 

0.000

0.000

 

 

 

 

(2) Share Application money pending allotment

 

0.000

0.000

Total Shareholders’ Funds (1) + (2)

 

3013.792

2250.694

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

 

0.000

0.000

(b) Deferred tax liabilities (Net)

 

0.000

0.000

(c) Other long term liabilities

 

62.567

52.661

(d) long-term provisions

 

43.407

143.965

Total Non-current Liabilities (3)

 

105.974

196.626

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

 

0.000

0.000

(b) Trade payables

 

472.453

492.481

(c) Other current liabilities

 

34.716

55.681

(d) Short-term provisions

 

287.447

309.780

Total Current Liabilities (4)

 

794.616

857.942

 

 

 

 

TOTAL

 

3914.382

3305.262

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

 

95.691

121.148

(ii) Intangible Assets

 

193.086

247.137

(iii) Capital work-in-progress

 

0.000

0.000

(iv) Intangible assets under development

 

0.000

0.000

(b) Non-current Investments

 

573.480

176.877

(c) Deferred tax assets (net)

 

29.260

11.809

(d)  Long-term Loan and Advances

 

1017.464

1008.806

(e) Other Non-current assets

 

0.000

0.000

Total Non-Current Assets

 

1908.981

1565.777

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

 

1133.269

1075.132

(b) Inventories

 

0.000

0.000

(c) Trade receivables

 

76.801

58.245

(d) Cash and cash equivalents

 

45.466

58.301

(e) Short-term loans and advances

 

399.518

304.008

(f) Other current assets

 

350.347

243.799

Total Current Assets

 

2005.401

1739.485

 

 

 

 

TOTAL

 

3914.382

3305.262

 

 

SOURCES OF FUNDS

 

 

 

31.03.2010

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

 

 

180.000

2] Share Application Money

 

 

0.000

3] Reserves & Surplus

 

 

1225.264

4] (Accumulated Losses)

 

 

0.000

NETWORTH

 

 

1405.264

LOAN FUNDS

 

 

 

1] Secured Loans

 

 

0.000

2] Unsecured Loans

 

 

350.000

TOTAL BORROWING

 

 

350.000

DEFERRED TAX LIABILITIES

 

 

9.590

 

 

 

 

TOTAL

 

 

1764.854

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

 

 

484.410

Capital work-in-progress

 

 

0.343

 

 

 

 

INVESTMENT

 

 

676.895

DEFERREX TAX ASSETS

 

 

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

 

 

0.000

 

Sundry Debtors

 
 
161.339

 

Cash & Bank Balances

 
 
32.168

 

Other Current Assets

 
 
38.378

 

Loans & Advances

 
 
1640.248

Total Current Assets

 
 
1872.133

Less : CURRENT LIABILITIES & PROVISIONS

 
 
 

 

Sundry Creditor

 
 

1219.238

 

Other Current Liabilities

 

 

39.668

 

Provisions

 
 
10.021

Total Current Liabilities

 
 
1268.927

Net Current Assets

 
 
603.206

 

 

 

 

MISCELLANEOUS EXPENSES

 

 

0.000

 

 

 

 

TOTAL

 

 

1764.854

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2012

31.03.2011

31.03.2010

 

SALES

 

 

 

 

 

Revenue from operations 

3073.508

3658.451

2926.979

 

 

Other Income

419.764

212.578

204.162

 

 

TOTAL                                     (A)

3493.272

3871.029

3131.141

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Employee benefit expense

810.775

1005.265

807.623

 

 

Administrative and Other expense

612.435

618.230

633.145

 

 

Distribution and Schemes Expenses

882.146

840.415

775.517

 

 

TOTAL                                     (B)

2305.356

2463.910

2216.285

 

 

 

 

 

Less

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

1187.916

1407.119

914.856

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

1.882

5.449

41.707

 

 

 

 

 

 

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

1186.034

1401.670

873.149

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

124.308

140.339

147.089

 

 

 

 

 

 

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

1061.726

1261.331

726.060

 

 

 

 

 

Less

TAX                                                                  (H)

298.627

415.901

241.581

 

 

 

 

 

 

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

763.099

845.430

484.479

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

1975.604

1130.174

645.695

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

2738.703

1975.604

1130.174

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Management and Advisory Fees

69.254

77.663

65.520

 

 

Dividend

96.649

45.996

57.922

 

TOTAL EARNINGS

165.903

123.659

123.442

 

 

 

 

 

 

Earnings/(Loss)  Per Share (Rs.)

42.39

46.97

26.92

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2012

31.03.2011

31.03.2010

PAT / Total Income

(%)

21.84

21.84

15.47

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

34.54

34.48

24.81

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

32.06

40.47

30.81

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.35

0.56

0.52

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

0.00

0.00

0.25

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

2.52

2.03

1.48

 

 

LOCAL AGENCY FURTHER INFORMATION

 

Note:

·         CURRENT MATURITIES OF LONG TERM DEBT: NOT AVAILABLE

 

INDEX OF CHARGES: NO CHARGES EXIST FOR COMPANY

 

 

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

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

No

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

 

 

COMPANY OVERVIEW

 

Subject was incorporated on September 5, 1994. The Company is a joint venture between the Aditya Birla Group and Sun Life Financial, Inc. The share capital of the Company is equally owned by Aditya Birla Financial Services Private Limited (Wholly owned Subsidiary of Aditya Birla Nuvo Limited) - and Sun Life (India) AMC Investments Inc., (wholly owned subsidiary of Sun Life Financial, Inc.)

 

The Company is registered with Securities and Exchange Board of India (SEBI) under the SEBI (Mutual Funds) Regulations, 1996 and the principal activity is to act as an investment manager to Birla Sun Life Mutual Fund. The Company manages the investment portfolios of Birla Sun Life Mutual Fund, India Advantage Fund Limited, Mauritius, India Excel (Mauritius) Fund. The Company is also registered under the SEBI (Portfolio Managers) Regulations, 1993 and provides portfolio management services and investment advisory services to offshore funds and high net worth investors.

 

 

CONTINGENT LIABILITIES:

 

(I) Contingent Liabilities not provided for In respect of.

 

a. Disputed taxation matters

 

Department has issued order for AY 2007-08 for imposing Penalty of Rs 1.712 Millions (Previous Year Nil) on certain disallowance, The matter is under appeal with CIT (A).

 

Tax Demand of Rs 15.037 Millions (Previous Year Nil| on provision for leave encashment and Ex Gratia for AY 2009-10 and the matter Is under appeal with ITAT.

 

Show Cause cum Demand Notice from Service Tax Authorities Issued for the ay 2007 08 to AY 2011-12 disputing Cenvat Credit claim of the Company to the tune of Rs. 848.386 Millions (Previous Year Nil)|. The matter is pending before the Commissioner for adjudication

 

Disallowing initial issue Expenses, Repairs and Renovation Expenses and Fund Migartion Exps on the alleged contention that the same were capital in nature. The tax impact of Rs. 40.197 Millions (Previous Year 40.197 Millions). The matter is pending before High Court

 

b. Disputed legal claims:

Investor claims pending In Consumer Redressal Forums of Rs. 0.296 Million (Previous Year Rs 0.824 Million)

 

Investor claims pending in other courts/authorities of Rs.0.106 Million (Previous Year Rs. 0.116 Million). Disputed other legal matters Rs. 0.229 Millions (Previous year Rs 0.229 Millions)

 

The management has taken a legal opinion on the above matters The chances of losing the above legal matters is unlikely and so no provision for the liability is been made in the books

 

c. Unexecuted Contracts:

 

Estimated amount of contracts (net of advances) remaining to be executed on capital account is Rs. 0.600 Million {Previous year Rs 3.527 Millions)

 

 

FIXED ASSETS:

 

·         Computers

Furniture and Fixture

Vehicles

Office Equipments

Leasehold Improvements

Software

Investment Management Rights


 

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. 61.52

UK Pound

1

Rs. 94.99

Euro

1

Rs. 81.63

 

 

INFORMATION DETAILS

 

Information Gathered by :

PDT

 

 

Report Prepared by :

BVA

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

5

OPERATING SCALE

1~10

7

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

7

--PROFITABILIRY

1~10

5

--LIQUIDITY

1~10

6

--LEVERAGE

1~10

5

--RESERVES

1~10

5

--CREDIT LINES

1~10

6

--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

DEFAULTERS 

 

 

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

51

 

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.