MIRA INFORM REPORT

 

 

Report Date :

28.12.2013

 

IDENTIFICATION DETAILS

 

Name :

ANAND CHEMICALS AND RUBBER PRIVATE LIMITED (w.e.f. 02.06.1992)

 

 

Formerly Known As :

ANAND SOAP AND CHEMICAL WORKS PRIVATE LIMITED

 

 

Registered Office :

31, Shakespeare Sarani, Kolkata – 700017, West Bengal

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

20.07.1987

 

 

Com. Reg. No.:

21-042714

 

 

Capital Investment / Paid-up Capital :

Rs.15.400 Millions

 

 

CIN No.:

[Company Identification No.]

U24241WB1987PTC042714

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

CALA03317G

 

 

PAN No.:

[Permanent Account No.]

AACCA1161H

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Dealer of Chemical and Rubber Products.

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (30)

 

RATING

STATUS

PROPOSED CREDIT LINE

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

 

Maximum Credit Limit :

USD 133000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having a moderate track Record.

 

There appears a slight dip in the turnover and profitability of the company during current year. Borrowings of the company also seems to be increasing.

 

However, trade relations are reported fair. Business is active. Payments are reported to be slow but correct.

 

The company can be considered for business dealings with some caution.

 

 

NOTES:

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – September 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

India

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

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 DEFAILTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available RBI Defaulters’ list.

 

 

EPF (Employee Provident Fund) DEFAILTERS’ 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 BY

 

Name :

Ms. Kapoor

Designation :

Accountant

Contact No.:

91-33-22814569/ 91-9830054166

Date :

24.12.2013

 

 

LOCATIONS

 

Registered Office :

31, Shakespeare Sarani, Kolkata – 700017, West Bengal, India

Tel. No.:

91-33-22814569

Mobile No.:

91-9830054166 (Ms. Kapoor)

Fax No.:

Not Available

E-Mail :

sn_chaubey2005@yahoo.com

 

 

DIRECTORS

 

(AS ON 30.09.2013)

 

Name :

Mrs. Lakshmi Narayan Khatry

Designation :

Director

Address :

AE-752, Salt Lake, Kolkata – 700064, West Bengal, India

Date of Appointment :

20.07.1987

DIN No.:

00604330

 

 

Name :

Mr. Bimal Kumar Seth

Designation :

Director

Address :

AE-752, Salt Lake, Kolkata – 700064, West Bengal, India

Date of Appointment :

20.07.1987

DIN No.:

00604331

 

 

Name :

Ms. Kirti Kapoor

Designation :

Director

Address :

10, Jodhpur Park, Kolkata – 700068, West Bengal, India

Date of Appointment :

16.08.2005

DIN No.:

00604335

 

 

Name :

Mr. Sharad Kumar Seth

Designation :

Director

Address :

AE-752, Salt Lake, Kolkata – 700064, West Bengal, India

Date of Appointment :

20.07.1987

DIN No.:

01584975

 

 

KEY EXECUTIVES

 

Name :

Ms. Kapoor

Designation :

Accountant

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

(AS ON 30.09.2013)

 

Names of Shareholders

 

 

No. of Shares

 

 

 

Lakshmi Narayan Khatry

 

600

Bimal Kumar Seth

 

285100

Sharad Kumar Seth

 

280800

Usha Khatry

 

17500

Suniti Seth

 

130500

Anand Seth

 

162500

Roshni Seth

 

60000

Sharad Kumar Seth Karta of S. K. Seth (HUF)

 

125000

Bimal Kumar Seth Karta of B. K. Seth (HUF)

 

50000

Aditi Seth

 

87500

Raginoi Seth

 

50500

Vivek Seth

 

180000

Lakshmi Narayan Khatry Karta of L N Khatry (HUF)

 

110000

 

 

 

Total

 

 

1540000

 

 

(AS ON 30.09.2013)

Equity Shares Break – up

 

Category

 

 

Percentage

 

 

 

Directors or relatives of directors

 

100.00

 

 

 

Total

 

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Dealer of Chemical and Rubber Products.

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Available

 

 

Bankers :

·         Standard Chartered Bank

SME Banking, 19, N S Road, Kolkata – 700001, West Bengal, India

 

·         The Karur Vysya Bank Limited

 

 

Facilities :

Secured Loans

31.03.2013

31.03.2012

 

 

(Rs. In Millions)

Short Term Borrowings

 

 

-Rupee Loan from Banks

 

 

Overdraft Account

2.080

3.577

Buyers Credit Limit

21.960

20.006

 

 

 

Total

 

24.040

23.583

Note:

Buyers Credit limit with Standard Chartered Bank is Secured by hypothecation of Inventories and other current assets as well as Book Debts of the company as primary Security.

Overdraft Account with the Karur Vysya Bank Limited is secured by Pledging fixed deposits held by Group concern/ directors.

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

S. N. Chaubey and Company

Chartered Accountants

Address :

7, Raj Mohan Street, 3rd Floor, Kolkata – 700073, West Bengal, India

Tel No.:

91-33-22356645/6786

Mobile No.:

91-9830497721

PAN No.:

ACNPC5361K

Email :

sn_chaubey2005@yahoo.com

 


 

CAPITAL STRUCTURE

 

(AS ON 30.09.2013)

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

1600000

Equity Shares

Rs.10/- each

Rs.16.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

1540000

Equity Shares

Rs.10/- each

Rs.15.400 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

15.400

15.400

15.400

(b) Reserves & Surplus

17.758

15.597

13.207

(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)

33.158

30.997

28.607

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

20.850

15.779

21.291

(b) Deferred tax liabilities (Net)

0.032

0.033

0.048

(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)

20.882

15.812

21.339

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

25.341

23.583

5.937

(b) Trade payables

9.296

6.625

6.380

(c) Other current liabilities

3.721

11.608

9.507

(d) Short-term provisions

0.987

1.096

0.776

Total Current Liabilities (4)

39.345

42.912

22.600

 

 

 

 

TOTAL

93.385

89.721

72.546

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

2.735

2.184

2.359

(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

18.490

17.592

16.530

(e) Other Non-current assets

0.000

0.000

0.000

Total Non-Current Assets

21.225

19.776

18.889

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

30.776

21.057

18.190

(c) Trade receivables

25.053

21.632

23.758

(d) Cash and cash equivalents

12.594

12.605

5.402

(e) Short-term loans and advances

3.232

14.510

6.241

(f) Other current assets

0.505

0.141

0.066

Total Current Assets

72.160

69.945

53.657

 

 

 

 

TOTAL

93.385

89.721

72.546

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Income

188.665

201.183

166.666

 

 

Other Income

0.788

0.679

0.475

 

 

TOTAL                                     (A)

189.453

201.862

167.141

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Purchases of stock in Trade

153.534

153.789

133.895

 

 

Changes in Inventories of Finished Goods, Stock in proce3ss and Stock in Trade

(9.719)

(2.866)

(2.715)

 

 

Employee Benefit Expenses

1.137

1.291

0.970

 

 

Other Expenses

35.641

43.839

31.958

 

 

TOTAL                                     (B)

180.593

196.053

164.108

 

 

 

 

 

Less

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

8.860

5.809

3.033

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

5.462

2.137

0.368

 

 

 

 

 

 

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

3.398

3.672

2.665

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

0.230

0.174

0.113

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

3.168

3.498

2.552

 

 

 

 

 

Less

TAX                                                                  (H)

1.007

1.108

0.793

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

2.161

2.390

1.759

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Purchases of Stock-in-Trade

121.046

122.189

79.474

 

TOTAL IMPORTS

121.046

122.189

79.474

 

 

 

 

 

 

Earnings Per Share (Rs.)

1.40

1.55

1.14

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

1.14

1.18

1.05

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

1.68

1.74

1.53

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

3.39

3.90

3.52

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.10

0.11

0.09

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

1.39

1.27

0.95

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.83

1.63

2.37

 


 

LOCAL AGENCY FURTHER INFORMATION

 

Sr. No.

Check List by Info Agents

Available in Report

 (Yes / No)

1]

Year of Establishment

Yes

2]

Locality of the firm

Yes

3]

Constitutions of the firm

Yes

4]

Premises details

No

5]

Type of Business

Yes

6]

Line of Business

Yes

7]

Promoter's background

Yes

8]

No. of employees

No

9]

Name of person contacted

Yes

10]

Designation of contact person

Yes

11]

Turnover of firm for last three years

Yes

12]

Profitability for last three years

Yes

13]

Reasons for variation <> 20%

-----

14]

Estimation for coming financial year

No

15]

Capital in the business

Yes

16]

Details of sister concerns

No

17]

Major suppliers

No

18]

Major customers

No

19]

Payments terms

No

20]

Export / Import details (if applicable)

No

21]

Market information

-----

22]

Litigations that the firm / promoter involved in

-----

23]

Banking Details

Yes

24]

Banking facility details

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

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

 

 

UNSECURED LOANS

 

Particulars

31.03.2013

31.03.2012

 

 

(Rs. In Millions)

Long Term Borrowings

 

 

From Bodies Corporate

20.850

15.779

From Others

--

--

 

 

 

Short Term Borrowings

 

 

From Related Limit

1.300

0.000

 

 

 

Total

 

22.150

15.779

Note:

 

Loan taken from related parties of Rs.1.000 Million received from Mr. Lakshmi Narayan Khatry Director and Rs.0.300 Million from Anand Seth Directors Relative.

 

 

 

INDEX OF CHARGES

 

S.No.

Charge ID

Date of Charge Creation/

Modification

Charge amount secured

Charge Holder

Address

Service Request Number (SRN)

1

10288329

23/08/2013 *

40,000,000.00

STANDARD CHARTERED BANK

SME BANKING, 19 N S ROAD, KOLKATA, WEST BENGAL -
700001, INDIA

B85686566

2

10116687

25/06/2008

20,000,000.00

STANDARD CHARTERED BANK

19, N. S. ROAD, KOLKATA, WEST BENGAL - 700001, INDIA

A43272145

 

* Date of charge modification

 

 

FIXED ASSETS:

 

·         A. C. Machine

·         Computer and Accessories

·         Electrical Installation

·         Furniture and Fixtures

·         Motor Car

·         Office at Kolkata

·         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.62.06

UK Pound

1

Rs.102.03

Euro

1

Rs.85.27

 

 

INFORMATION DETAILS

 

Information Gathered by :

HTL

 

 

Report Prepared by :

NIT

 

 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

4

PAID-UP CAPITAL

1~10

4

OPERATING SCALE

1~10

3

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

3

--PROFITABILIRY

1~10

3

--LIQUIDITY

1~10

3

--LEVERAGE

1~10

3

--RESERVES

1~10

4

--CREDIT LINES

1~10

3

--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

NO

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

DEFAULTER

 

 

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

30

 

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.