MIRA INFORM REPORT

 

 

Report Date :

27.12.2013

 

IDENTIFICATION DETAILS

 

Name :

MEGHALAYA CEMENTS LIMITED

 

 

Registered Office :

Thangskail Umshnong, Khliehriat, Jaintia Hills, Khliehriat – 793200, Meghalaya

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

12.06.2003

 

 

Com. Reg. No.:

13-007125

 

 

Capital Investment / Paid-up Capital :

Rs.380.000 Millions

 

 

CIN No.:

[Company Identification No.]

U26942ML2003PLC007125

 

 

PAN No.:

[Permanent Account No.]

AADCM8079P

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Manufacturer of Clinker, Ordinary Portland Cement (OPC) and Portland Pozzolona Cement (PPC).

 

 

No. of Employees :

Not Available

 


 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (47)

 

RATING

STATUS

PROPOSED CREDIT LINE

 

41-55

Ba

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

Satisfactory

 

 

Maximum Credit Limit :

USD 12750000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having a satisfactory track record.

 

Networth of the company appears to be good.

 

The company is performing well.

 

Trade relations are reported as fair. Business is active. Payments are reported to be usually correct and as per commitments.

 

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.

 

 

ECGC Country Risk Classification List – March 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

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.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

CARE

Rating

Long Term Bank Facilities: BBB+

Rating Explanation

Moderate degree of safety, it carry moderate credit risk.

Date

02.04.2013

 

 

Rating Agency Name

CARE

Rating

Short Term Bank Facilities: A3+

Rating Explanation

Moderate degree of safety, it carry higher credit risk.

Date

02.04.2013

 

 

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.

 

 

LOCATIONS

 

Registered Office :

Thangskail Lumshnong, Khliehriat, Jaintia Hills, Khliehriat – 793200, Meghalaya, India

Tel. No.:

91-3655-278324/ 363/ 364

Fax No.:

91-3655-278327

E-Mail :

singhiconsult@gmail.com

meghalaya@topcem.in

cs@topcem.in

Website :

http://www.topcem.in

 

 

Sales and Marketing Office :

4th Floor, Mega Plaza, Christian Basti, Guwahati – 781005, Assam, India

Tel. No.:

91-361-2345421/22/23

Fax No.:

91-361-2345419

E-Mail :

guwahati@topcem.in

 

 

Kolkata Office :

BE-77, Salt Lake City, Sector – 1, Kolkata – 700064, West Bengal, India

Tel No.:

91-33-23340666/ 0004

Fax No.:

91-33-23340505

Email :

kolkata@topcem.in

 

 

Topcem India :

Village: Gauripur, P. O. College Nagar, Mouza: Silasundri Ghopa, Kamrup – 781031, Amingaon, India

Tel No.:

91-361-2130087

 

 

 

 

DIRECTORS

 

(AS ON 30.09.2013)

 

Name :

Mr. Mahendra Kumar Agarwal

Designation :

Managing Director

Address :

BE – 77, Salt Lake City, Sector – I, Kolkata – 700064, West Bengal, India

Date of Birth/Age :

17.11.1966

Date of Appointment :

12.06.2003

DIN No.:

00044343

Pan No.:

AMBPA8813G

 

 

Name :

Mr. Bijay Kumar Garodia

Designation :

Director

Address :

CF-366, Salt Lake, Sector – I, Kolkata – 700064, West Bengal, India

Date of Birth/Age :

26.08.1957

Date of Appointment :

12.06.2003

DIN No.:

00044379

Pan No.:

ACCPG4986F

 

 

Name :

Mr. Ram Awatar Agarwala

Designation :

Managing Director

Address :

G. C. College Road, Bilchar, Cachar – 788004, Assam, India

Date of Birth/Age :

20.06.1958

Date of Appointment :

01.11.2003

DIN No.:

00269240

Pan No.:

ACAPA4162B

 

 

Name :

Phon Syih

Designation :

Director

Address :

Vill: Thangskai, P. O.: Lumshnong, Jaintia Hilla – 793200, Meghalaya, India

Date of Birth/Age :

20.06.1958

Date of Appointment :

12.06.2003

DIN No.:

00421643

 

 

Name :

Mr. Kailash Chandra Lohia

Designation :

Director

Address :

Fancy Bazar, Lohia House, Guwahati – 781001, Assam, India

Date of Birth/Age :

15.06.1954

Date of Appointment :

01.11.2003

DIN No.:

00512267

Pan No.:

ABEPL3008L

 

 

KEY EXECUTIVES

 

Name :

Mr. Bhaskar Rakshit

Designation :

Company Secretary

Address :

2 No. Congress Pally House No.A-22, Bansdroni, Kolkata – 700070, West Bengal, India

Date of Birth/Age :

10.02.1982

Date of Appointment :

01.09.2011

PAN No.:

AHXPR5040H

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

(AS ON 30.09.2013)

 

Shareholding Details file Attached

 

(AS ON 30.09.2013)

Equity Shares Break – up

 

Category

 

 

Percentage

 

 

 

Bodies corporate

 

5.03

Directors or relatives of directors

 

67.07

Other top fifty shareholders

 

27.90

 

 

 

Total

 

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer of Clinker, Ordinary Portland Cement (OPC) and Portland Pozzolona Cement (PPC).

 

 

Products :

Products Description

Item Code No.

 

Cement OPC

25232910

Cement PPC

25232930

Clinker

25231000

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Available

 

 

Bankers :

·         ICICI Bank Limited

Landmark Race Cource Circle, Alkapuri, Baroda – 390015, Gujarat, India

 

·         Standard Chartered Bank

 

 

Facilities :

Secured Loans

31.03.2013

(Rs. in Millions)

31.03.2012

(Rs. in Millions)

LONG-TERM BORROWINGS

 

 

Rupee term loans from banks

(Term Loan have also been covered by the personal guarantee of some of the directors.)

375.000

624.567

Rupee term loans from others

(Term Loan have also been covered by the personal guarantee of some of the directors.)

(Term Loan is to repaid in 16 equal quarterly installments of Rs.15.000 millions each and 1 installment of Rs.10.000 millions.)

39.990

100.000

Loans repayable on demand from others

(Term Loan have also been covered by the personal guarantee of some of the directors.)

50.000

0.000

Loans taken for vehicles

(Secured against hypothecation of vehicles acquired under vehicle finance scheme)

5.468

32.693

SHORT-TERM BORROWINGS

 

 

Working capital loans from banks

0.000

585.909

Loans repayable on demand from Banks

(Cash Credit have also been covered by the personal guarantee of some of the directors.)

710.035

0.000

Other loans and Advances

(Short Term Borrowings from others is secured by the personal guarantee of some directors.)

0.000

100.000

Total

1180.493

1443.169

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Singhi and Company

Chartered Accountants

Address :

2nd Floor, Shanmati Plaza, Opposite IDBI Building, G.S. Road, Guwahati -  781 005, Assam, India

PAN No.:

s

 

 

Associates :

·         Brijraj Power and  Metallics Limited

·         Subham Planners Limited

·         Sohum Shoppe Limited

·         Meghalaya Steels Limited

·         Adhunik Cement Limited

·         Bajrang Steel (Sales) Corporation

·         Meghalaya Ispat Limited

·         K.D. Cokes

·         KCL Developers Private Limited.

·         Hanuman Towers Private Limited

·         Lohia Constructions Private Limited

·         Steel Trade and Agencies

·         Prithvi Finvest Company Private Limited

·         K.D. Cement

 

·          

Subsidiaries :

·         Jaintia Hills Power Limited

·         Jaintia Hills Mines and Minerals Private Limited

·         Oasys Power Limited

 

 

CAPITAL STRUCTURE

 

(AS ON 30.09.2013)

 

Authorised Capital :

No. of Shares

Type

Value

Amount

50000000

Equity Shares

Rs.10/- each

Rs.500.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

38000000

Equity Shares

Rs.10/- each

Rs.380.000 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

380.000

380.000

380.000

(b) Reserves & Surplus

2807.382

2770.597

2744.935

(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)

3187.382

3150.597

3124.935

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) Long-term borrowings

470.458

757.260

1197.091

(b) Deferred tax liabilities (Net)

0.000

0.000

0.000

(c) Other long term liabilities

339.214

154.009

149.522

(d) Long-term provisions

10.525

7.218

5.052

Total Non-current Liabilities (3)

820.197

918.487

1351.665

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

710.035

685.909

425.854

(b) Trade payables

464.711

165.169

326.378

(c) Other current liabilities

530.700

837.563

693.930

(d) Short-term provisions

8.951

100.601

94.068

Total Current Liabilities (4)

1714.397

1789.242

1540.230

 

 

 

 

TOTAL

5721.976

5858.326

6016.830

 

 

 

 

II.    ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

2671.616

2352.012

1028.363

(ii) Intangible Assets

0.000

0.000

0.000

(iii) Capital work-in-progress

102.999

711.385

1789.987

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

560.801

600.014

407.285

(c) Deferred tax assets (net)

0.000

0.000

3.453

(d)  Long-term Loan and Advances

510.568

526.841

501.458

(e) Other Non-current assets

169.511

163.941

185.890

Total Non-Current Assets

4015.495

4354.193

3916.436

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

644.441

505.867

728.661

(c) Trade receivables

383.066

170.823

148.366

(d) Cash and cash equivalents

16.597

18.204

27.317

(e) Short-term loans and advances

246.293

265.260

359.354

(f) Other current assets

416.084

543.979

836.696

Total Current Assets

1706.481

1504.133

2100.394

 

 

 

 

TOTAL

5721.976

5858.326

6016.830

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Revenue from operations

3320.178

2738.450

2864.932

 

 

Other Income

11.922

16.347

12.453

 

 

TOTAL                                     (A)

3332.100

2754.797

2877.385

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Cost of materials consumed

455.926

331.432

521.160

 

 

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

73.523

140.317

(182.384)

 

 

Employee benefit expense

104.412

74.227

128.351

 

 

Other expenses

2024.078

1763.099

1733.802

 

 

Exceptional items

2.906

0.888

0.264

 

 

TOTAL                                     (B)

2660.845

2309.963

2201.193

 

 

 

 

 

Less

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

671.255

444.834

676.192

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

200.287

144.539

59.761

 

 

 

 

 

 

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

470.968

300.295

616.431

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

434.183

270.707

151.531

 

 

 

 

 

 

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

36.785

29.588

464.900

 

 

 

 

 

Less

TAX                                                                  (H)

0.000

3.926

4.032

 

 

 

 

 

 

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

36.785

25.662

460.868

 

 

 

 

 

 

Earnings / (Loss) Per Share (Rs.)

0.97

NA

NA

 

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

1.10

0.93

16.02

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

1.11

1.08

16.23

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

0.73

0.65

12.18

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.01

0.01

0.15

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

0.37

0.46

0.52

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

0.99

0.84

1.36


 

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

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

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

 

 

 

 

CEMENT INDUSTRY OVERVIEW

 

India being the second largest cement producer in the world, the sector holds great significance in the Indian economy. Cement is a success story of deregulation. From the time India became independent till 1989 when cement was under price and distribution control by the government, the capacity created in the country was hardly anything. Capacity in 1988 was around 45-50 million tons which was the product of more than 40 years of control. Over the last decades of de-control, the capacity has gone to around more than 300 million tons. Capacity creation has been in bunches and ever since de-control in the 1990, capacity creation has always been generally ahead of demand. However, whatever additional capacity was created was reasonably quickly absorbed and it is a myth and incorrect to think that regulation would spur growth. If this capacity had not been added, India’s growth would have been severely constrained as this large volume of deficit could not have been possible to source from outside India.

 

The Cement industry in India is at a critical juncture today. During the five year period of 2007-2012, the industry added around 150 million tons of capacity which is around the half of the total capacity. This huge capacity addition in the last few years has created a capacity demand mismatch in the overall cement industry due to general economic slowdown and lower growth in the demand of cement. The real estate-industry which demands as a major user of cement has also showed a bit of downward movement during the year. The rising costs of raw materials like diesel and coal have also been playing a heavy strain on the cement manufacturers. Nonetheless, expecting an increase in spending on infrastructure and other initiatives / benefits by Government in near future, the outlook of the cement industry is positive.

 

 

REVIEW OF OPERATIONS

 

During the year 2012-13, the company has achieved a production of 3.80 lacs MT of cement and 6.39 lacks MT of Clinker and sold 3.80 lacs MT of cement and 3.45 lacs MT of Clinker respectively as compared to production of 4.53 lacs MT of cement and 4.53 lacs MT of clinker and disposal of 4.50 lacs MT of cement and 1.62 lacs MT of clinker respectively in the previous year. The net of excise turnover of the Company during the year is Rs.3308.200 Millions as against the previous year net of excise turnover of Rs.2689.600 Millions. The company has registered a Net Profit after Tax amounting to Rs.36.800 Millions during the financial year as compared to the previous year net Profit after Tax amounting to Rs.25.700 Millions.

 

The Directors are delighted to announce that despite battling overcapacity, the slowdown in the real estate sector, the rising cost of input materials and other challenging issues on the financial performance front, the net profit after tax earned by the Company is quite better and higher by 43.34 % as compared to previous year. They expect that this growth momentum shall be maintained by the company in the coming years also. Government initiatives in the infrastructure sector and the housing sector are likely to be the main growth drivers for the Cement Industry in the forth coming future.

 

 

FUTURE PROSPECTS AND OUTLOOK

 

According to various research and reports and in view of the upcoming massive infrastructure developments, the cement industry is expected to grow by 8% during the year 2013-14. The demand increase is expected to be sustained due to Government spending on infrastructure projects, rural housing development and the general increase in the economic activities. The Government’s initiatives towards controlling fiscal deficit are expected to help the economy revive and grow by 6.4% in 2013-14. The Working Committee report on cement industry suggests that the Government of India plans to increase its investment in infrastructure to US $ 1 trillion in the Twelfth Five Year Plan (2012-17) as compared to US $ 514 billion expected to be spent on infrastructure development under the Eleventh Five Year Plan (2007-12). The long term cement demand in India is also expected to remain strong and grow at a CAGR of 7-8% over 2012-17, primarily driven by demand from infrastructure projects in urban areas and independent housing projects in both urban and rural region. To provide impetus to the construction industry, the Government has raised the limit for additional exemption on housing loan to borrowers and further increased rural housing fund by 50%. RBI has also intervened to cut cash reserve ratio (CRR) to provide additional funds to banks for lending purpose. The capacity-demand mismatch is therefore expected to come down over a period of next few years, improving the capacity utilization of the industry.

 

The company remains one of the lowest debt companies in Cement Industry in the North East, and that coupled with its strong brand, integrated capacities and professional management, will remain resilient to the impeding competition and enable it to perform much better than the industry benchmarks. They expect that in the North East region of India demand for their products will also remain strong. In operating their business at full capacity and continually seeking opportunities to increase the volumes of product available to their customers, it is the Board’s duty to ensure that they are creating real and tangible value for their shareholders.

 

FIXED ASSETS:

 

·         Land

·         Building

·         Factory Building

·         Plant and Equipment

·         Furniture and Fixtures

·         Vehicles

·         Motor Vehicles

·         Office Equipment

·         Computers

 

 

 


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.61.98

UK Pound

1

Rs.101.49

Euro

1

Rs.84.79

 

 

INFORMATION DETAILS

 

Report Prepared by :

NIT

 

 

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

6

--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

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

 

47

 

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.