MIRA INFORM REPORT

 

 

Report Date :

24.12.2013

 

IDENTIFICATION DETAILS

 

Name :

KOTAK MAHINDRA (UK) LIMITED

 

 

Office :

36-38A, 3rd Floor, Nariman Bhavan, 227, Nariman Point, Mumbai-400021, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

Not Available 

 

 

Capital Investment / Paid-up Capital :

Rs.70.078 Millions

 

 

Legal Form :

Foreign Registered Company

 

 

Line of Business :

The company’s primary focus is investment management, broker and corporate finance.

 

 

No. of Employees :

Information denied by the management.

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (45)

 

RATING

STATUS

 

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 4056000

 

 

Status :

Foreign Registered Company

 

 

Payment Behaviour :

Usually Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is a foreign registered company having satisfactory track record. Company has incurred loss from its operation in 2013. However networth of the company appears to strong.

 

Trade relations are fair. Business is active. Payment terms are usually correct.

 

In view of strong holding, the company can be considered for business dealing at usual trade terms and condition.

 

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 co-operative. [91-22-66341110]

 

 

LOCATIONS

 

Office :

36-38A, 3rd Floor, Nariman Bhavan, 227, Nariman Point, Mumbai-400021, Maharashtra

Tel. No.:

Not Available

Fax No.:

Not Available

 

 

UK Office :

8th Floor, Portsoken House, 155-157, Minories London EC3N 1LS, United Kingdom

Tel. No.:

+44-20-79776900

Fax No.:

Not Available

 

 

Branch Office :

Located At:

 

·         Dubai

·         Singapore

 

 

DIRECTORS

 

AS ON 31.03.2013

 

Name :

Mr. Varadarajan Viswanathan

Designation :

Director

 

 

Name :

Mr. Gaurang Shah

Designation :

Director

Date of Appointment :

04.07.2012

 

 

Name :

Mr. Abhishek Bhalotia

Designation :

Director

 

 

Name :

Mr. C. Jayaram

Designation :

Director

 

 

Name :

Mr. Hasan Askari

Designation :

Director

 

 

Name :

Mr. Ruchit Puri

Designation :

Director

 

 

Name :

Mr. Gijo Joseph

Designation :

Director

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

PARTICULAR

AS ON 31.03.2013

 

 

NUMBER

% OF HOLDING

Kotak Mahindra Bank Limited, holding company

489200

51.00

Kotak Mahindra (International) Limited, subsidiary of Kotak Mahindra Bank Limited

470000

49.00

TOTAL

959200

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

The company’s primary focus is investment management, broker and corporate finance.

 

 

GENERAL INFORMATION

 

No. of Employees :

Information denied by the management.

 

 

Bankers :

Not Divulged

 

 

Facilities :

--

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

 V.C. Shah and Company

Chartered Accountants

Address :

Mumbai, Maharashtra, India

 

 

Holding Company :

·         Kotak Mahindra Bank Limited

Address: 36-38A, Nariman Bhavan, 227, Nariman Point, Mumbai-400021, Maharashtra, India

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

1000000

Equity Shares

£ 1 each

£ 1000000

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

959200

Equity Shares

£ 1 each

Rs.70.078 Millions

 

NOTES:

 

EQUITY SHARES

 

RECONCILIATION OF EQUITY SHARE CAPITAL

AS ON 31.03.2013

 

QUANTITY

RS. IN MILLIONS

Share capital outstanding at the beginning of the year

959200

70.078

Issued during the period

--

--

Share capital outstanding at the end of the year

959200

70.078

 

TERMS/RIGHTS ATTACHED TO EQUITY SHARES

 

The Company has only one class of equity shares having a par value of £ 1 per share. Each holder of equity shares is entitled to one vote per share.

 

Each shareholder is entitled to receive dividend as may be approved by Board/ Annual General Meeting. In the event of liquidation of the company, the holders of equity shares will be entitled to receive remaining assets of the company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.

 

SHARES HELD BY HOLDING/ULTIMATE HOLDING COMPANY AND/OR THEIR SUBSIDIARIES/ASSOCIATES

 

Out of equity shares issued by the company, shares held by its holding company, ultimate holding company and their subsidiaries/ associates are as below:

 

NUMBER OF EQUITY SHARE

AS ON 31.03.2013

 

Kotak Mahindra Bank Limited, the holding company

489200

Kotak Mahindra (International) Limited, subsidiary of Kotak Mahindra Bank Limited

470000

 

DETAILS OF SHAREHOLDERS HOLDING MORE THAN 5% SHARES IN THE COMPANY

 

EQUITY SHARES OF £ 1 FULLY PAID UP

 

PARTICULAR

AS ON 31.03.2013

 

 

NUMBER

% OF HOLDING

Kotak Mahindra Bank Limited, holding company

489200

51.00 %

Kotak Mahindra (International) Limited, subsidiary of Kotak Mahindra Bank Limited

470000

49.00 %

 


 

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

70.078

70.078

70.078

(b) Reserves & Surplus

944.138

1007.112

885.505

(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)

1014.216

1077.190

955.583

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

4.125

4.072

3.574

(b) Deferred tax liabilities (Net)

0.000

0.000

0.000

(c) Other long term liabilities

0.000

0.000

0.000

(d) long-term provisions

15.584

11.347

2.253

Total Non-current Liabilities (3)

19.709

15.419

5.827

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

0.000

0.000

0.000

(b) Trade payables

1114.865

598.518

1595.830

(c) Other current liabilities

24.531

10.533

19.976

(d) Short-term provisions

44.851

31.444

23.311

Total Current Liabilities (4)

1184.247

640.495

1639.117

 

 

 

 

TOTAL

2218.172

1733.104

2600.527

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

23.213

21.695

16.111

(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

0.000

0.000

0.000

(c) Deferred tax assets (net)

0.000

0.000

0.000

(d) Long-term Loan and Advances

11.459

21.469

16.275

(e) Other Non-current assets

0.000

0.000

0.000

Total Non-Current Assets

34.672

43.164

32.386

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

0.000

0.000

0.000

(c) Trade receivables

699.459

515.802

1152.790

(d) Cash and cash equivalents

1447.152

1138.793

1395.337

(e) Short-term loans and advances

34.413

32.055

18.705

(f) Other current assets

2.476

3.290

1.309

Total Current Assets

2183.500

1689.940

2568.141

 

 

 

 

TOTAL

2218.172

1733.104

2600.527

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Service Income

658.046

712.693

630.291

 

 

Interest Income

16.117

14.690

26.154

 

 

Other Income

0.692

2.783

9.856

 

 

TOTAL                                     (A)

674.855

730.166

666.301

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Employee Cost

540.650

466.481

367.033

 

 

Other Expenses

251.244

267.300

160.956

 

 

TOTAL                                     (B)

791.894

733.781

527.989

 

 

 

 

 

Less

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

(117.039)

(3.615)

138.312

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

1.829

1.531

1.772

 

 

 

 

 

 

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

(118.868)

(5.146)

136.540

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

16.579

10.056

7.984

 

 

 

 

 

 

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

(135.447)

(15.202)

128.556

 

 

 

 

 

Less

TAX                                                                  (H)

0.000

(3.020)

36.702

 

 

 

 

 

 

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

(135.447)

(12.182)

91.854

 

 

 

 

 

 

Earnings / (Loss) Per Share (Rs.)

(141.21)

(12.70)

95.76

 

 

 


KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

(20.07)

(1.67)

13.79

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

(20.09)

(2.09)

19.58

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

(6.11)

(0.87)

4.94

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

(0.13)

(0.01)

0.13

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

0.00

0.00

0.00

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.84

2.64

1.57

 

 

LOCAL AGENCY FURTHER INFORMATION

 

DETAILS OF CURRENT MATURITIES OF LONG TERM DEBT: NOT AVAILABLE

 

 

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]

PAN of Proprietor/Partner/Director, if available

No

32]

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

Yes

33]

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

No

34]

External Agency Rating, if available

No

 

 

Unsecured Loan

As on 31.03.2013

[Rs. in Millions]

As on 31.03.2012

[Rs. in Millions]

Long Term Borrowings

 

 

Loans From Fellow Subsidiary

4.125

4.072

TOTAL

4.125

4.072

 

NOTES:

 

The long term borrowing represents a long term subordinated loan of Rs.4.125 millions (Previous Year Rs.4.072 millions) form the fellow subsidiary company, Kotak Mahindra (International) Limited. The loan is unsecured interest-free and constitutes regulatory capital as approved by the Regulatory Authority – FSA. It is repayable upon giving or receiving two years notice to or from the fellow subsidiary company. No such notice had been given or received as at 31st March, 2013.

 

 

PRINCIPAL ACTIVITY AND BUSINESS REVIEW:

 

The Company’s primary focus is investment management, broker dealing and corporate finance. As a broker dealer the Company arranges deals in bonds as well as in depository receipts. The Company is authorized and regulated by the Financial Services Authority (“FSA”). The Company has two branches – Dubai (regulated by the Dubai Financial Services Authority) and Singapore (regulated by the Monetary Authority of Singapore).

 

The financial year 2012-13 was a challenging year for the Indian economy as a whole with various macro-economic concerns like GDP growth, fiscal and the current account deficit and the overall political scenario. Despite these, the benchmark index, Nifty reported marginal gains of approximate 1% in US Dollar terms.

 

India dedicated equity funds witnessed outflows during the year reflecting investor’s preference for diversified country exposures. In this difficult environment, the Company focused on providing access solutions to India (through its sub-accounts), discretionary debt and fixed income trading opportunities.

 

The limits for Foreign Institutional Investors (“FII”) in Indian debt have been progressively increased and the Company has capitalized on this to raise Rs. 24808.000 millions in newly launched debt-oriented funds (net inflow was Rs.5157.000 millions after considering redemptions of Fixed Maturity Plans to the tune of Rs.19651.000 millions). In March 2013, The Company also completed the first closing of Rs. 4831.000 millions into a fund investing into infrastructure opportunities located in India.

 

The expanded strong network of market counterparties and clients also helped in growing the fixed income trading business. The assets managed/ advised by the Company closed the year at Rs. 98147.000 millions (2012: Rs.79111.000 millions).

 

FUTURE OUTLOOK:

 

India’s Finance Minister was changed during the year, post which the much needed growth momentum has picked up. Several macro-economic variables are likely to show gradual improvement during the financial year 2013-14. This will likely be driven by easing monetary policy, tighter focus on fiscal deficit, improvement in India’s high current account deficit and a mild economic recovery. The recent correction in gold and oil prices augurs well for India. Indian political scenario is also likely to be watched very closely as the General Elections are currently scheduled for mid-2014.

 

During the year, the company re-aligned its sales force, improved its sales processes, sharpened its focus on key market segments and laid emphasis on building a high quality customer base to enhance sales productivity. The Company expects the benefits of these initiatives to pay off in the coming years. The company is reasonably positioned to meet the challenges ahead and capitalize on a market upturn.

 

FINANCIAL RESULTS:

 

The loss on ordinary activities after taxation for the year ended 31 March 2013 was Rs.135.446 Millions (2012: Rs. 12.181 Millions).

 

 

CONTINGENCIES LIABILITIES:

 

During the year the Company’s banker have issued a guarantee for Rs.87.440 Millions (Previous year Rs. 80.955 Millions) in favour of the Monetary Authority of Singapore. No loss is expected on this guarantee at the Balance Sheet date.

 

FIXED ASSETS:

 

·         Computer and Software

·         Furniture and Fixture

·         Motor Vehicles

·         Office Equipment

·         Leasehold Improvements

 

 


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.61.99

UK Pound

1

Rs.101.37

Euro

1

Rs.84.82

 

 

INFORMATION DETAILS

 

Information Gathered by :

NYA

 

 

Report Prepared by :

TPT


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

5

OPERATING SCALE

1~10

5

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

4

--PROFITABILIRY

1~10

4

--LIQUIDITY

1~10

6

--LEVERAGE

1~10

5

--RESERVES

1~10

6

--CREDIT LINES

1~10

5

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

YES

--LITIGATION

YES/NO

NO

--OTHER ADVERSE INFORMATION

YES/NO

NO

MERIT POINTS

 

 

--SOLE DISTRIBUTORSHIP

YES/NO

NO

--EXPORT ACTIVITIES

YES/NO

NO

--AFFILIATION

YES/NO

YES

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

45

 

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.