MIRA INFORM REPORT

 

 

Report Date :

26.12.2013

 

IDENTIFICATION DETAILS

 

Name :

ADVANCED ENZYME TECHNOLOGIES LIMITED (w.e.f 19.08.2005)

 

 

Formerly Known As :

ADVANCED BIOCHEMICALS LIMITED (w.e.f. 28.05.1992)

 

ADVANCED BIOCHEMICALS PRIVATE LIMITED 

 

 

Registered Office :

5th Floor, Sun Magnetica, Louiswadi, Near LIC Service Road, Louis Wadi, Thane – 400604, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

15.03.1989

 

 

Com. Reg. No.:

11-051018

 

 

Capital Investment / Paid-up Capital :

Rs.217.656 Millions

 

 

CIN No.:

[Company Identification No.]

U24200MH1989PLC051018

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

PNEA05159A

 

 

PAN No.:

[Permanent Account No.]

AABCA4555E

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Manufacturing and Sales of Enzymes.

 

 

No. of Employees :

Information declined by the management

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (46)

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 5224000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually correct

 

 

Litigation :

Exist

 

 

Comments :

Subject is an established company having satisfactory track record. Trade relations are reported as fair. Business is active. Payments are reported to be usually correct and as per commitment.

 

The company can be considered normal 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

 

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.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

CRISIL

Rating

IPO (Grading Scale 3/5)

Rating Explanation

Average fundamentals

Date

September 5, 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

 

Management Non Co-Operative (91-22-41703200)

 

LOCATIONS

 

Registered Office :

5th Floor, Sun Magnetica, Louiswadi, Near LIC Service Road, Louis Wadi, Thane – 400604, Maharashtra, India

Tel. No.:

91-22-41703200/ 25838350

Fax No.:

91-22-25835159

E-Mail :

info@enzymeindia.com

brauka@advancedenzymes.com

Website :

http://www.enzymeindia.com

 

 

DIRECTORS

 

As on: 01.08.2013

 

Name :

Mr. Chandrakant Laxminarayan Rathi

Designation :

Managing Director

Address :

Row House No. 18, Teen Hath Naka, Thane (West), Thane – 400601, Maharashtra, India 

Date of Birth/Age :

12.06.1954

Date of Appointment :

23.036.1992

PAN No.:

ACVPR8194H

DIN No.:

00365691

 

 

Name :

Mr. Ramesh Thakorlal Mehta

Designation :

Director

Address :

Sorrento Flat No. 2, 1st Floor, 12 Mount Pleasant Road, Mumbai -  400006, Maharashtra, India

Date of Birth/Age :

02.10.1932

Date of Appointment :

05.03.1993

PAN No.:

AAHPM4603L

DIN No.:

00367439

 

 

Name :

Mr. Mukund Madhusudan Kabra

Designation :

Whole-Time Director

Address :

Madhu-Mangal Sheetal Co-Operative Housing Society, Tilak Road, Nashik – 422001, Maharashtra, India 

Date of Birth/Age :

09.07.1972

Date of Appointment :

04.09.1999

PAN No.:

ACKPK3660N

DIN No.:

00148294

 

 

Name :

Mrs. Savita Chandrakant Rathi

Designation :

Whole-Time Director

Address :

Row House No. 18, Teen Hath Naka, Thane (West), Thane – 400601, Maharashtra, India 

Date of Birth/Age :

26.02.1961

Date of Appointment :

12.01.2003

PAN No.:

ACYPR7863C

DIN No.:

00365717

 

 

Name :

Mr. Pradip Bhailal Shah

Designation :

Director

Address :

16629 Black Burn Drive, LA-Miranda, California – 90638, USA 

Date of Birth/Age :

30.11.1953

Date of Appointment :

24.09.1993

DIN No.:

01225582

 

 

Name :

Mr. Vasant Rathi

Designation :

Director

Address :

5390, LA Crescenta, Yorba Linda, CA92887

Date of Birth/Age :

17.01.1950

Date of Appointment :

16.03.2013

DIN No.:

01233447

 

 

Name :

Kedar Jagdish Desai

Designation :

Director

Address :

Flat No. 52, Makani Manor, Opposite Jaslok Hospital, Peddar Road, Mumbai – 400026, Maharashtra, India 

Date of Birth/Age :

17.08.1971

Date of Appointment :

16.03.2013

PAN No.:

ACMPD8601N

DIN No.:

00322581

 

 

Name :

Venkata Ramakrishna Kunisetty

Designation :

Director

Address :

Flat 301, Orchid Hiranandani Meadows, Gladys Alwares Marg, Off. Pokhran Road No.2, Thane – 400610, Maharashtr, aIndia 

Date of Birth/Age :

29.10.1969

Date of Appointment :

11.08.2012

PAN No.:

AAFPR5659F

DIN No.:

00133248

 

 

KEY EXECUTIVES

 

Name :

Beni Prasad Rauka

Designation :

Secretary

Address :

Ivy B-802, Vasavasant Valley, Near Dindoshi, Depot, Malad (East), Mumbai – 400094, Maharashtra, India

Date of Birth/Age :

01.04.1964

Date of Appointment :

02.09.2002

PAN No.:

ABKPR5067M

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on: 01.08.2013

 

SHAREHOLDING DETAILS FILE ATTACHED

 

Equity Share Break up (Percentage of Total Equity)

 

As on: 01.08.2013

 

Category

 

Percentage

 

 

 

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

 

56.01

Bodies corporate

 

28.10

Directors or relatives of directors

 

4.70

Other top fifty shareholders

 

6.02

Others

 

5.17

Total

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturing and Sales of Enzymes.

 

 

GENERAL INFORMATION

 

No. of Employees :

Information declined by the management

 

 

Bankers :

·         Yes Bank Limited, 9th Floor, Nehru Centre, Discovery Of India, Dr. Annie Besant Road, Worli, Mumbai - 400018, Maharashtra, India

·         DBS Bank Limited, 3rd Floor, Fort House, Dr. D N Road, Fort, Mumbai - 400001, Maharashtra, India

·         Indusind Bank Limited, 2401 Gen Thimmayya Road, Contonment, Pune - 411001, Maharashtra, India

·         HDFC Bank Limited, HDFC Bank Housesenapati Bapat Marg, Lower Parel W, Mumbai - 400013, Maharashtra, India

·         Citibank N. A., Citigroup Centre, Bandra Kurla Complex, Mumbai - 400051, Maharashtra, India

·         ICICI Bank Limited, Landmark Race Cource Circle, Alkapuri, Baroda - 390015, Gujarat, India

 

 

Facilities :

(Rs. In Millions)

Secured Loan

As on

31.03.2013

As on

31.03.2012

LONG-TERM BORROWINGS

 

 

Rupee term loans from banks

181.168

264.204

Other loans and advances

4.034

6.273

SHORT-TERM BORROWINGS

 

 

Loans repayable on demand

233.775

308.451

 

 

 

Total

418.977

578.928

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Walker, Chandiok and Company

Chartered Accountants

Address :

16th Floor, Tower II, Indiabulls Finance Center, S.B. Marg, Elphiston (West), Mumbai – 400 013, Maharashtra, India

 

 

Subsidiary Company :

·         Advanced Bio-Proteins Limited

CIN No.: U15400MH2010PLC205679

 

·         Advanced Bio-Agro Tech Limited

CIN No.:U24100MH2004PLC149464

 

·         Advanced EnzyTech Solutions Limited

CIN No.:U24200MH2008PLC186383

 

·         Advanced Enzyme Europe BV.

·         Advanced Enzyme Far East Limited

·         Advanced Enzymes USA

 

 

Fellow Subsidiary Company :

·         Advanced Supplementary Technologies Corporation

·         Cal India Foods International

 

 

Associate :

·         Advanced Vital Enzymes Limited

CIN No.:U24230MH2005PLC151389

 

·         Atharva Capital Ventures Private Limited

CIN No.:U65993MH1993PTC073191

 

·         Chandrakant Rathi Finance And Investment Company Private Limited

CIN No.:U99999MH1994PTC081231

 

 

CAPITAL STRUCTURE

 

As on: 31.03.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

35000000

Equity Shares

Rs.10/- each

Rs.350.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

21765600

Equity Shares

Rs.10/- each

Rs.217.656 Millions

 

 

 

 

 

 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2013

31.03.2012

31.03.2011

EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

217.656

207.312

207.312

(b) Reserves & Surplus

1088.541

602.840

419.361

(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)

1306.197

810.152

626.673

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

269.353

343.564

369.905

(b) Deferred tax liabilities (Net)

132.190

64.181

70.063

(c) Other long term liabilities

0.000

0.000

0.000

(d) long-term provisions

0.000

0.000

0.000

Total Non-current Liabilities (3)

401.543

407.745

439.968

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

234.670

328.228

267.578

(b) Trade payables

177.905

172.340

84.768

(c) Other current liabilities

156.155

144.071

64.924

(d) Short-term provisions

54.707

55.962

26.696

Total Current Liabilities (4)

623.437

700.601

443.966

 

 

 

 

TOTAL

2331.177

1918.498

1510.607

 

 

 

 

ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

1137.780

475.375

505.045

(ii) Intangible Assets

0.166

0.634

1.936

(iii) Capital work-in-progress

0.527

591.499

188.437

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

279.624

137.202

48.742

(c) Deferred tax assets (net)

0.000

0.000

0.000

(d)  Long-term Loan and Advances

120.286

120.495

198.168

(e) Other Non-current assets

10.915

0.886

0.020

Total Non-Current Assets

1549.298

1326.091

942.348

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

356.298

198.214

163.262

(c) Trade receivables

335.002

282.126

218.703

(d) Cash and cash equivalents

16.451

32.985

99.135

(e) Short-term loans and advances

71.374

78.650

87.159

(f) Other current assets

2.754

0.432

0.000

Total Current Assets

781.879

592.407

568.259

 

 

 

 

TOTAL

2331.177

1918.498

1510.607


 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Income

1416.367

1129.512

1113.248

 

 

Other Income

21.141

35.752

14.612

 

 

TOTAL                                     (A)

1437.508

1165.264

1127.860

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Cost of materials consumed

512.681

395.469

401.319

 

 

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

(85.408)

(38.566)

57.211

 

 

Employee benefit expense

152.691

126.426

107.342

 

 

Other expenses

430.187

342.916

298.605

 

 

Prior period items

0.000

0.237

0.000

 

 

Extraordinary items

0.000

1.507

0.000

 

 

TOTAL                                     (B)

1010.151

827.989

864.477

 

 

 

 

 

Less

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

427.357

337.275

263.383

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

37.775

36.985

21.819

 

 

 

 

 

 

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

389.582

300.290

241.564

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

69.554

52.079

47.510

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

320.028

248.211

194.054

 

 

 

 

 

Less

TAX                                                                  (H)

85.777

40.638

18.728

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

234.251

207.573

175.326

 

 

 

 

 

 

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

579.000

395.500

232.298

 

 

 

 

 

 

APPROPRIATIONS

 

 

 

 

 

Transfer to General Reserve

11.700

0.000

0.000

 

 

Proposed Dividend

38.200

24.100

12.087

 

BALANCE CARRIED TO THE B/S

763.300

579.000

395.537

 

 

 

 

 

 

Earnings Per Share (Rs.)

10.99

10.01

8.46

 

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

16.30

17.81

15.55

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

22.59

21.98

17.43

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

15.60

20.86

15.24

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.25

0.31

0.31

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

0.39

0.83

1.02

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.25

0.85

1.28

 

 

LOCAL AGENCY FURTHER INFORMATION

 

CURRENT MATURITIES OF LONG-TERM DEBT

(Rs. In Millions)

Particular

31.03.2013

31.03.2012

31.03.2011

Current maturities of long-term debt

101.584

94.297

6.250

 

 

 

 

Total

101.584

94.297

6.250

 

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

Yes

23]

Banking Details

Yes

24]

Banking facility details

Yes

25]

Conduct of the banking account

--

26]

Buyer visit details

--

27]

Financials, if provided

Yes

28]

Incorporation details, if applicable

Yes

29]

Last accounts filed at ROC

Yes

30]

Major Shareholders, if available

Yes

31]

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

Yes

32]

PAN of Proprietor/Partner/Director, if available

Yes

33]

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

No

34]

External Agency Rating, if available

Yes

 

 

 

LITIGATION DETAILS

Bench:- Bombay

Lodging No:-

ITXAL/1162/2013

Failing Date:-

11/10/2013

 

Petitioner:-

COMMISSIONER OF INCOME TAX, THANE-1

Respondent:-

ADVANCED ENZYME TECHNOLOGIES LTD

Petn.Adv:-

SURESH KUMAR

District:-

THANE

 

Bench:-

DIVISION

Category:-

TAX APPEALS

Status:-

Pre-Admission

Stage:-

 

Last Date:-

18/10/2013

 

Last Coram:-

REGISTRAR(OS)/PROTHONOTARY & SR. MASTER

 

 

Act:-

Income Tax Act, 1961

Under Section :-

260A

 

 

UNSECURED LOAN

(Rs. In Millions)

Particular

As on

31.03.2013

As on

31.03.2012

LONG-TERM BORROWINGS

 

 

Deferred payment liabilities

61.725

66.592

Deposits from directors

10.211

1.365

Deposits from shareholders

2.150

2.150

Intercorporate deposits

8.900

2.300

Deposits from others

1.165

0.680

SHORT-TERM BORROWINGS

 

 

Deposits from directors

0.000

8.846

Deposits from shareholders

0.300

0.750

Intercorporate deposits

0.000

9.100

Deposits from others

0.350

0.835

Loans and advances from related parties

0.245

0.246

 

 

 

Total

85.046

92.864

 

 

Note:

 

The Registered Office of the company has been shifted from 106, Dhanlaxmi Industries Estate, L B S Marg, Thane (West), Thane – 400601, Maharashtra, India to the present address w.e.f. 03.10.2006

 

 

FUTURE OUTLOOK

 

During the year “Advanced Enzymes U.S.A”, a wholly owned subsidiary of the Company, acquired Advanced Supplementary Technologies Corporation (‘AST Enzymes’). The company had also acquired the business of Cal India Foods International doing business as Specialty Enzymes and Biotechnologies (SEB) in previous financial year 2011-12; with these acquisitions the Company had got a 100% subsidiary in USA with its step down subsidiaries. As a result of the recent acquisition of SEB and AST Enzymes, both based in California, United States, our customer base has substantially increased enabling us to directly cater to the various clients in North American market. In Fiscal 2013, the North American and the European market account for about 51 % of our total sales.

 

Additionally, they seek to enhance our presence in the European market, for which they have already set-up a subsidiary in Netherlands viz., Advanced Enzyme Europe B.V., and have also started hiring sales and marketing personnel to better serve to European customers.

 

Company has submitted its Draft Red Herring Prospectus (DRHP) to SEBI on 28th March 2013 for its maiden IPO, the same can be downloaded from website of the Company and also available at SEBI website.

 

 

CONTINGENT LIABILITIES

(Rs. In Millions)

Particulars

31.03.2013

31.03.2012

Claims against the company not acknowledged as debt

97.401

2.746

Estimated amount of contracts remaining to be executed on capital account and not provided for

5.069

6.025

 

 

INDEX OF CHARGES

 

S.No.

Charge ID

Date of Charge Creation/Modification

Charge amount secured

Charge Holder

Address

Service Request Number (SRN)

1

10433741

11/06/2013

50,000,000.00

DBS BANK LTD.

3RD FLOOR, FORT HOUSE, DR. D N ROAD, FORT, MUMBAI, MAHARASHTRA - 400001, INDIA

B78255262

2

10340140

27/01/2012

75,000,000.00

INDUSIND BANK LTD.

2401 GEN THIMMAYYA ROAD, CONTONMENT, PUNE, MAHARASHTRA - 411001, INDIA

B34106872

3

10287286

11/05/2011

276,000,000.00

DBS Bank Limited

5TH FLOOR, FORT HOUSE, 221,DR. D. N.ROAD, FORT, MUMBAI, MAHARASHTRA - 400001, INDIA

B13055983

4

10213948

26/08/2013 *

100,000,000.00

YES BANK LIMITED

9TH FLOOR, NEHRU CENTRE, DISCOVERY OF INDIA, DR. 
ANNIE BESANT ROAD, WORLI,, MUMBAI, MAHARASHTRA - 
400018, INDIA

B83067314

5

10043837

01/06/2012 *

697,500,000.00

CITIBANK N. A.

TRENT HOUSE, 2ND FLOOR, G BLOCK, PLOT NO.C60, BAN 
DRA KURLA COMPLEX, BANDRA (E), MUMBAI, MAHARASHTRA - 400051, INDIA

B41279308

6

10021925

29/12/2010 *

150,000,000.00

HDFC BANK LIMITED

HDFC BANK HOUSESENAPATI BAPAT MARG, LOWER PAREL W, MUMBAI, MAHARASHTRA - 400013, INDIA

B04084968

7

90146880

03/05/2012 *

200,000,000.00

CITIBANK N. A.

TRENT HOUSE, 2ND FLOOR, G BLOCK, PLOT NO.C60, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI, MAHARASHTRA- 400051, INDIA

B40816787

 

* Date of charge modification

 

 

FIXED ASSETS:

 

·         Freehold Land

·         Leasehold Land

·         Buildings

·         Plant and Equipment

·         Furniture and Fixtures

·         Vehicles

·         Office Equipment

·         Leasehold Improvements

·         Computer

 


CMT REPORT (Corruption, Money Laundering & Terrorism]

 

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

 

1]         INFORMATION ON DESIGNATED PARTY

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

 

2]         Court Declaration :

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

 

3]         Asset Declaration :

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

 

4]         Record on Financial Crime :

            Charges or conviction registered against subject:                                                              None

 

5]         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.61.87

UK Pound

1

Rs.101.10

Euro

1

Rs.84.65

 

 

INFORMATION DETAILS

 

Information Gathered by :

NAY

 

 

Report Prepared by :

VRN

 


 

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

5

--PROFITABILIRY

1~10

5

--LIQUIDITY

1~10

5

--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

YES

--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

 

46

 

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.