MIRA INFORM REPORT

 

 

Report Date :

23.12.2013

 

IDENTIFICATION DETAILS

 

Name :

KOTAK INVESTMENT ADVISORS LIMITED

 

 

Registered Office :

27 BKC, 7th Floor, Plot No. C-27, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051, Maharashtra 

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

31.03.1994

 

 

Com. Reg. No.:

11-077472

 

 

Capital Investment / Paid-up Capital :

Rs. 45.920 Millions

 

 

CIN No.:

[Company Identification No.]

U65990MH1994PLC077472

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMK11171G

 

 

PAN No.:

[Permanent Account No.]

AAACK5933H

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Providing Investment Management/Advisory Services to Private Equity/ Venture Capital and also provides Non-Binding Advisory Services.

 

 

No. of Employees :

Information declined by the management

 

 

RATING & COMMENTS

 

MIRA’s Rating :

A (63)

 

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 8900000

 

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

Litigation :

Clear

 

 

Comments :

Subject is a Kotak Group Company.

 

It is well established and reputed company having fine track record.

 

There appears some dip in the turnover and profitability of the company during current year. However, networth of the company is strong. The company receives good support from its group company.

 

Financial position of the company appears to be sound. Directors are reported to be experienced and respectable businessmen.

 

Trade relations are reported as fair. Business is active. Payments are reported to be regular and as per commitment. 

 

The company can be considered good for any normal 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

 

Uptick in agriculture and construction spread some cheer as the economy grew a higher-than-expected 4.8 % in the three months through September. Manufacturing rose an annual rate per cent during the quarter and mining fell by 0.4 %, government data showed while farm output rose 46%.

 

India has emerged as the most attractive investment destination, thanks to a relaxation in foreign direct investment norms, says a report. India is followed by Brazil and China in the ranking part of EY’s Capital Confidence Barometer report based on a survey across 70 nations. The US, France and Japan have emerged as the top three investors likely to invest in India.

 

India has been ranked 83rd globally in terms of talent competitiveness of its human capital.  Switzerland, Singapore, Denmark, Sweden and Luxembourg are the top five in the list of 103 nations compiled by INSEAD business school.

 

Tax rates for companies in India are among the highest in the world and the number of payments is also more than the global average putting the country at low, 158th rank on the Paying Taxes. 2014 list by the World Bank and PWC. However, the time taken for tax payments is relatively less in India which is rated ahead of China and Japan.

 

1 billion smartphone shipments in 2013, a 39.3 % growth over 2012. This was being driven by low cost computing in emerging markets. By 2017, total smartphone shipments are expected to approach 1.7 billion units, resulting in a compound annual growth rate of 18.4 % between 2013 and 2017, according to research from IDC.

 

20 % vacancy rate of office space in Mumbai and Delhi in the third quarter, the highest in Asia after Chengdu, in China. According to Cushman and Wakefield, six Indian cities are among the 10 office markets with the worst vacancies.

 

Foreign banks will not have to pay stamp duty and capital gains tax, if they convert their branch operations into a wholly owned subsidiary, according to the Reserve Bank of India.

 

The Reserve Bank of India is planning to launch CPI – indexed bonds aimed to protecting the savings of retail investors from the impact the price rise by December end.

 

Central Bureau of Investigation has booked State Bank of India, Deputy Managing Director Shyamal Acharya and others in a graft case related to distribution of a loan of over Rs 4000 mn. Gold and jewellery worth Rs 6.7 mn have been recovered from the residence of Acharya.

 

 

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

 

(CONTACT NO.: 91-22-66260500)

 

 

LOCATIONS

 

Registered Office :

27 BKC, 7th Floor, Plot No. C-27, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051, Maharashtra, India

Tel. No.:

91-22-43360000/ 66529191/ 66260500

Fax No.:

91-22-67132430

E-Mail :

deepak.mukhija@kotak.com

Website :

www.kotak.com

 

 

DIRECTORS

 

AS ON 31.03.2012

 

Name :

Mr. Nitin Deshmukh

Designation :

Whole time Director

 

 

Name :

Mr. S Sriniwasan

Designation :

Whole time Director

 

 

Name :

Mr. C. Jayaram

Designation :

Director

 

 

Name :

Mr. Jaimin Bhatt

Designation :

Director

 

 

Name :

Ms. Shanti Ekambaram

Designation :

Director

 

 

KEY EXECUTIVES

 

Name :

Mr. Deepak Mukhija

Designation :

Company Secretary

 

 

Name :

Naozad Sirwalla

Designation :

Chief Operating Officer

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 31.03.2013

 

Names of Shareholders

 

No. of Shares

 

Kotak Mahindra Bank Limited

 

2341930

Kotak Mahindra Capital Company Limited (60 Shares are held jointly with its nominees)

 

2250070

 

 

 

Total

 

 

4592000

 

 

BUSINESS DETAILS

 

Line of Business :

Providing Investment Management/Advisory Services to Private Equity/ Venture Capital and also provides Non-Binding Advisory Services.

 

 

GENERAL INFORMATION

 

No. of Employees :

Information declined by the management

 

 

Bankers :

Not Divulged

 

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Price Waterhouse

Chartered Accountants

Address :

Mumbai, Maharashtra, India

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

AAEFP3641G

 

 

Holding Company :

·         Kotak Mahindra Bank Limited

(holds 51% of the equity share capital)

Effective October 15, 2007, Uday S. Kotak along with relatives and entities controlled by him ceased to hold more than 50% of the equity share capital of Kotak Mahindra Bank Limited. Uday S. Kotak along with relatives and entities controlled by him holds 44.96% of the equity share capital of Kotak Mahindra Bank Limited as on March 31, 2013.

 

Kotak Mahindra Capital Company Limited

(holds 49% of the equity share capital)

 

 

Fellow Subsidiaries :

·         Kotak Mahindra Capital Company Limited

Kotak Securities Limited

Kotak Mahindra Asset Management Company Limited

Kotak Mahindra Prime Limited

Kotak Mahindra Investments Limited

Kotak Mahindra (International) Limited

Kotak Mahindra (UK) Limited

Kotak Mahindra Old Mutual Life Insurance Company Limited (Kotak Life)

 

 

Funds managed by the Company :

·         Kotak SEAF India Fund and it’s scheme - India Growth Fund

Kotak Mahindra Realty Fund and it’s schemes

Kotak India Real Estate Fund – I

Kotak India Real Estate Fund - IV

Kotak India Real Estate Fund – V

Kotak Alternate Opportunities (India) Fund

Kotak Employees Investment Trust

Kotak India Venture Fund I

Kotak India Growth Fund II

 

 

Mutual Fund managed by

the fellow Subsidiaries :

Kotak Mahindra Mutual Fund managed by Kotak Mahindra Asset Management Company Limited

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

5,000,000

Equity Shares

Rs. 10/- each

Rs. 50.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

4,592,000

Equity Shares

Rs. 10/- each

Rs. 45.920 Millions

 

 

 

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2013

31.03.2012

31.03.2011

I.        EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

45.920

45.920

45.920

(b) Reserves & Surplus

2182.879

1876.132

1514.853

(c) Money received against share warrants

0.000

0.000

0.000

 

 

 

 

(2) Share Application money pending allotment

0.000

0.000

0.000

Total Shareholders’ Funds (1) + (2)

2228.799

1922.052

1560.773

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

0.000

0.000

0.000

(b) Deferred tax liabilities (Net)

0.000

9.581

0.000

(c) Other long term liabilities

0.000

0.000

0.000

(d) long-term provisions

19.591

17.475

22.296

Total Non-current Liabilities (3)

19.591

27.056

22.296

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

0.000

0.000

0.000

(b) Trade payables

5.104

10.051

41.551

(c) Other current liabilities

36.204

450.128

13.889

(d) Short-term provisions

5.790

5.269

12.279

Total Current Liabilities (4)

47.098

465.448

67.719

 

 

 

 

TOTAL

2295.488

2414.556

1650.788

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

11.884

10.867

10.851

(ii) Intangible Assets

0.000

0.000

0.000

(iii) Capital work-in-progress

0.000

0.000

0.000

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

1664.116

1239.459

1354.393

(c) Deferred tax assets (net)

11.343

0.000

10.853

(d)  Long-term Loan and Advances

35.130

40.654

18.321

(e) Other Non-current assets

0.000

0.000

0.000

Total Non-Current Assets

1722.473

1290.980

1394.418

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

462.110

915.814

100.000

(b) Inventories

0.000

0.000

0.000

(c) Trade receivables

5.378

0.850

13.194

(d) Cash and cash equivalents

71.146

108.923

79.848

(e) Short-term loans and advances

12.754

14.671

9.374

(f) Other current assets

21.627

83.318

53.954

Total Current Assets

573.015

1123.576

256.370

 

 

 

 

TOTAL

2295.488

2414.556

1650.788

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Revenue from operations

688.391

817.649

856.886

 

 

Other Income

161.623

150.972

110.604

 

 

TOTAL                                     (A)

850.014

968.621

967.490

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Employee Benefit Expenses

280.559

275.515

263.127

 

 

Other expenses

101.520

126.551

199.195

 

 

TOTAL                                     (B)

382.079

402.066

462.322

 

 

 

 

 

Less

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

467.935

566.555

505.168

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

29.867

38.850

6.514

 

 

 

 

 

 

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

438.068

527.705

498.654

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

5.276

5.578

6.430

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

432.792

522.127

492.224

 

 

 

 

 

Less

TAX                                                                  (H)

126.045

160.848

165.083

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

306.747

361.279

327.141

 

 

 

 

 

 

Earnings Per Share (Rs.)

66.80

78.68

71.24

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

36.09

37.30

33.81

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

62.87

63.86

57.44

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

69.80

44.43

172.38

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.19

0.27

0.32

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

0.00

0.00

0.00

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

12.17

2.41

3.79

 

 

LOCAL AGENCY FURTHER INFORMATION

 

 

CURRENT MATURITIES OF LONG TERM DEBT

 

Particulars

31.03.2013

(Rs. In Millions)

31.03.2012

(Rs. In Millions)

31.03.2011

(Rs. In Millions)

 

 

 

 

Current Maturities of Long Term Borrowings *

0.000

400.000

0.000

 

 

 

 

 

Note:

* Term loan from L&T Finance Limited amounting Rs. Nil (Previous Year Rs.400.000 Millions) was taken on 28th April 2011 and was secured against non-convertible debentures of Kotak Mahindra Prime Limited, having a face value of Rs.500.000 Millions.

 

 

 

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

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

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

No

 

 

INDEX OF CHARGES: NO CHARGES EXIST FOR COMPANY

 

 

BACKGROUND

 

Subject is a public company domiciled in India and incorporated under the provisions of the Companies Act, 1956. The Company acts as the investment manager to seven domestic venture capital and private equity operating in the alternate assets domain and also provides non-binding advisory services to offshore funds managed by Kotak Group’s international subsidiaries.

 

 

OPERATIONS

 

The Company acts as investment manager for domestic venture capital and private equity funds operating in the alternate assets domain, the aggregate corpus of which as on 31st March 2013, is Rs. 30590.000 Millions. During the year ended 31st March 2013, certain funds managed by the Company made distributions to investors aggregating to Rs. 3473.600 Millions comprising of income and divestment proceeds.

 

The Company also provides non-binding advisory services to offshore funds managed by Kotak Group’s international subsidiaries.

 

Fee income from the business of investment management/advisory was Rs. 688.400 Millions for the year ended 31st March 2013 as compared to Rs. 817.700 Millions for the previous year. The earnings per share of the Company were Rs. 66.80 per share for the year ended 31st March 2013 as compared to Rs. 78.68 per share during the previous year.

 

 

CONTINGENT LIABILITIES (AS ON 31.03.2013):

 

a) The Company has the following contingent liabilities:

 

i) Calls on 4,000 partly paid units of Kotak India Growth Fund II aggregating Rs.168.000 Millions (Previous year Rs.186.000 Millions),

ii) Calls on 7,000,000 partly paid units of SBI Macquarie Infrastructure Trust aggregating Rs.33.548 Millions (Previous year Rs.45.174 Millions)

iii) Calls on 10,000 partly paid units of LICHFL Urban Development Fund aggregating Rs.80.000 Millions (Previous year Rs.80.000 Millions)

iv) Amount aggregating to Rs. Nil (previous year Rs.139.800 Millions) (Face value Rs.1000 p.u.) towards drawdowns of Kotak India Real Estate Fund IV Class A units

b) The Company is contingently liable in respect of future investment commitment to S. H. Mangalam Realty Private Limited of Rs.1.430 Millions (Previous year Rs.1.430 Millions)

c) The Company is contingently liable in respect of future investment commitment to Ravechi Infrastructure Projects Private Limited of Rs. Nil (Previous year Rs.37.500).

d) The Company is contingently liable in respect of future investment commitment to Mahindra Aerospace Limited of Rs.8.424 Millions (Previous year Rs.12.670 Millions)


FIXED ASSETS:

 

·         Vehicles

Computers

Software

Office Equipments


 

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. 62.24

UK Pound

1

Rs. 101.81

Euro

1

Rs. 84.88

 

 

INFORMATION DETAILS

 

Information Gathered by :

HTL

 

 

Report Prepared by :

BVA

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

7

PAID-UP CAPITAL

1~10

7

OPERATING SCALE

1~10

7

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

8

--PROFITABILIRY

1~10

6

--LIQUIDITY

1~10

7

--LEVERAGE

1~10

7

--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

DEFAULTERS 

 

 

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

63

 

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.