MIRA INFORM REPORT

 

 

Report Date :

30.12.2013

 

IDENTIFICATION DETAILS

 

Name :

MAHINDRA SANYO SPECIAL STEEL PRIVATE LIMITED (w.e.f. 18.09.2012)

 

 

Formerly Known As :

NAVYUG SPECIAL STEEL PRIVATE LIMITED

 

 

Registered Office :

74, Ganesh Apartment, L.J. Road, Opposite Sitaladevi Temple, Mahim (West), Mumbai – 400016, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

08.11.2011

 

 

Com. Reg. No.:

11-223696

 

 

Capital Investment / Paid-up Capital :

Rs.100.000 Millions

 

 

CIN No.:

[Company Identification No.]

U27310MH2011PTC223696

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMN19358D

 

 

PAN No.:

[Permanent Account No.]

AADCN7895E

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Manufacturer and Exporter of Alloy Steel.

 

 

No. of Employees :

Information denied by the management.

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (48)

 

RATING

STATUS

 

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 12970000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is a part of “Mahindra and Mahindra Limited’.

 

It is a relatively new company having satisfactory track record. The company has incurred loss from its first year of business operations during 2013. However, trade liquidity and financial profile has improved marked by net equity infusion by the management.

 

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

 

In view of strong support from its group company and other affiliates, the subject can be considered for normal business dealings at usual trade terms and conditions. 

 

NOTES :

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

 

 

INDIAN ECONOMIC OVERVIEW

 

India’s current account deficit narrowed in the quarter ended September as government measures to curb imports, especially gold, kicked in.  The current account deficit, the excess of a country’s imports of goods and services over exports, narrowed to $ 5.2 billion from $ 21 billion in the year ago period, according to provisional Reserve Bank of India data. Finance Minister P. Chidambaram said the CAD for the year will be less than $ 60 billion or 3 per cent of GDP and the latest data suggests the government may achieve the target.

 

India was ranked 94th among the world’s most corrupt nations list. Denmark and New Zealand topped as the cleanest while Somalia emerged as the most corrupt.

 

India’s services sector activity witnessed a moderate improvement in November over the previous month, even while indicating the fifth successive monthly contraction, according the HSBC survey.

 

$53 million estimated losses suffered by India due to phishing attacks during the third quarter, according to a study by RSA. India ranks fourth in the list of nations hit by phishing attacks. The US remained at the top of the charts. Phishing is the process of acquiring information such as user names, passwords and credit card details by sending e-mails disguised as official mails.

 

Rs.4080 million worth of mobile-phone-based transactions by July 2013 compared to Rs.260 million in September, 2012, according to Deloitte report. The number of transactions has shot up from 94000 to 701000.

 

India aims to earn Rs.400000 million from the bandwidth auction set for January. The merger and acquisition guidelines, cleared by a group of ministers, will be out before the auction begins so that players can make informed decisions on the auctions.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

FITCH IND RATINGS

Rating

BBB [Long Term]

Rating Explanation

Moderate degree of safety and moderate credit risk.

Date

28.11.2012

 

 

Rating Agency Name

FITCH IND RATINGS

Rating

A2 [Non Fund Based Working Capital Limits]

Rating Explanation

Strong degree of safety and low credit risk.

Date

28.11.2012

 

 

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 BY

 

Name :

Mr. Saurabh Mehta

Designation :

Finance Head Department

Contact No.:

91-2192-260528

Date :

27.12.2013

 

 

LOCATIONS

 

Registered Office :

74, Ganesh Apartment, L.J. Road, Opposite Sitaladevi Temple, Mahim (West), Mumbai – 400016, Maharashtra, India

Tel. No.:

91-22-24444287

Fax No.:

91-22-24458196

E-Mail :

gupta.uday@mahindra.com

shetty.sunil@mahindra.com

mehta.sourabh@mahindra.com

abhishek.sinha@khaitanco.com

Website :

http://www.muscoindia.com

 

 

Factory/ Administrative Office  :

MUSCO, Jagdish Nagar, Khopoli, Raigad  - 410216, Maharashtra, India

Tel. No.:

91-2192-260500/ 528/ 263318/ 263347

Fax No.:

91-2192-263076/ 263073

 

 

DIRECTORS

 

AS ON 22.07.2013

 

Name :

Mr. Hemant Hansraj Luthra

Designation :

Chairman cum Managing Director

Address :

Flat No. 6, 68 Breach Candy Garden, Bhulabai Desai Road, Mumbai-400026, Maharashtra, India

Date of Birth/Age :

18.04.1949

Date of Appointment :

10.07.2012

Din No.:

00231420

 

 

Name :

Mr. Uday Subrata Gupta

Designation :

Managing Director

Address :

D-40, Terrace Duplex, The Woods Kale Wadi Road, Waked Aundh Annexe, Pune-411057, Maharashtra, India

Date of Birth/Age :

13.11.1958

Date of Appointment :

11.11.2011

Din No.:

03514282

 

 

Name :

Mr. Sanjay Vasant Joglekar

Designation :

Director

Address :

25, Shefale B-Makarand, Sahniwas Veer Savarkar Marg, Mahim (West), Mumbai-400016, Maharashtra, India

Date of Birth/Age :

09.10.1955

Date of Appointment :

11.11.2011

Din No.:

00209394

 

 

Name :

Mr. Daljit Lilaram Mirchandani

Designation :

Director

Address :

101, Sindhi Society Aundh, Pune-411007, Maharashtra, India

Date of Birth/Age :

26.10.1947

Date of Appointment :

10.08.2012

Din No.:

00022951

 

 

Name :

Yutaka Takeshi Tsukamoto

Designation :

Director

Address :

3-25-5, Hakuchouda, Himeji-Shi, Hyogo, Pin Code 6712245, Japan

Date of Birth/Age :

25.02.1949

Date of Appointment :

05.09.2012

Din No.:

06367350

 

 

Name :

Nobuyuki Takumi Tanaka

Designation :

Director

Address :

109, Sugoudani, Himeji-Shi, Hyogo, Pin Code 6712243, Japan

Date of Birth/Age :

08.10.1948

Date of Appointment :

05.09.2012

Din No.:

06367343

 

 

Name :

Shinichi Takeo Hori

Designation :

Director

Address :

6-31-707, Akasaka 8, Chome, , Tokyo, Pin Code 1070052, Japan

Date of Birth/Age :

05.08.1963

Date of Appointment :

02.05.2013

Din No.:

06529863

 

 

KEY EXECUTIVES

 

Name :

Mr. Pradeep Shekara Salian

Designation :

Secretary

Address :

N 6/7, Ganpati Nivas, Bangur Nagar, Goregaon (West), Mumbai-400090, Maharashtra, India

Date of Birth/Age :

01.06.1964

Date of Appointment :

03.08.2012

Pan No.:

AHAPS0593F

 

 

Name :

Mr. Saurabh Mehta

Designation :

Finance Head Department

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 22.07.2013

 

Names of Shareholders

 

No. of Shares

Mahindra Ugine Steel Company Limited, India

 

5100000

Sanyo Special Steel Company Limited, Japan 

 

2900000

Mitsui and Company Limited, Japan

 

2000000

 

 

 

TOTAL

 

10000000

 

AS ON 22.07.2013

 

Equity Share Breakup

 

Percentage of Holding

Category

 

 

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

 

49.00

Bodies corporate

 

51.00

TOTAL

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer and Exporter of Alloy Steel.

 

 

GENERAL INFORMATION

 

No. of Employees :

Information denied by the management.

 

 

Bankers :

State Bank of India, Commercial Branch, N.G.N Vaidya Marg, Fort, Mumbai - 400023, Maharashtra, India

 

 

Facilities :

Secured Loan

As on 31.03.2013

[Rs. in Millions]

As on 31.03.2012

[Rs. in Millions]

Long Term Borrowings

 

 

Rupee term loans from banks

742.716

0.000

 

 

 

Short Term Borrowings

 

 

Working capital loans from banks

18.547

0.000

Loans repayable on demand from banks

200.000

0.000

TOTAL

961.263

0.000

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Deloitte, Haskins and Sells

Chartered Accountants

Address :

12, Dr. Annie Beasant Road, Opposite Shiv Sagar Estate, Worli, Mumbai – 400018, Maharashtra, India

PAN No:

AACFD4815A

 

 

Ultimate Holding Company :

Mahindra And Mahindra Limited [L65990MH1945PLC004558]

 

 

Holding Company :

Mahindra Ugine Steel Company Limited [L99999MH1962PLC012542]

 

 

Fellow Subsidiaries :

·         Mahindra Forgings Limited [L27100MH1999PLC121285]

·         Mahindra Intertrade Limited [U51900MH1978PLC020222]

 

 

Other Related Parties :

·         Sanyo Special Steel Company Limited

·         Mitsui and Company Limited

·         Mahindra Gears and Transmissions Private Limited

·         Mahindra Hinoday Industries Limited

·         Metal Castello S.P.A, Italy

·         Mahindra Logistics Limited [U63000MH2007PLC173466]

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

10000000

Equity Shares

Rs.10/- each

Rs.100.000 Millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

10000000

Equity Shares

Rs.10/- each

Rs.100.000 Millions

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

 

31.03.2013

31.03.2012

I.        EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

 

100.000

0.100

(b) Reserves & Surplus

 

3143.881

(0.057)

(c) Money received against share warrants

 

0.000

0.000

 

 

 

 

(2) Share Application money pending allotment

 

0.000

0.000

Total Shareholders’ Funds (1) + (2)

 

3243.881

0.043

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

 

742.716

0.000

(b) Deferred tax liabilities (Net)

 

0.000

0.000

(c) Other long term liabilities

 

50.000

0.000

(d) long-term provisions

 

46.934

0.000

Total Non-current Liabilities (3)

 

839.650

0.000

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

 

218.547

0.000

(b) Trade payables

 

1623.126

0.050

(c) Other current liabilities

 

149.865

0.017

(d) Short-term provisions

 

14.979

0.000

Total Current Liabilities (4)

 

2006.517

0.067

 

 

 

 

TOTAL

 

6090.048

0.110

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

 

1979.065

0.000

(ii) Intangible Assets

 

0.000

0.000

(iii) Capital work-in-progress

 

18.683

0.000

(iv) Intangible assets under development

 

0.000

0.000

(b) Non-current Investments

 

140.000

0.000

(c) Deferred tax assets (net)

 

0.000

0.000

(d) Long-term Loan and Advances

 

18.516

0.000

(e) Other Non-current assets

 

0.000

0.000

Total Non-Current Assets

 

2156.264

0.000

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

 

0.000

0.000

(b) Inventories

 

1399.396

0.000

(c) Trade receivables

 

1634.545

0.000

(d) Cash and cash equivalents

 

767.811

0.110

(e) Short-term loans and advances

 

120.091

0.000

(f) Other current assets

 

11.941

0.000

Total Current Assets

 

3933.784

0.110

 

 

 

 

TOTAL

 

6090.048

0.110

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

 

31.03.2013

31.03.2012

 

 

 

 

 

 

GROSS INCOME

 

5911.883

0.000

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

TOTAL                                    

 

NA

NA

 

 

 

 

 

Less

PROFIT / (LOSS) BEFORE INTEREST, TAX, DEPRECIATION AND AMORTISATION

 

(235.499)

(0.057)

 

 

 

 

 

Less

FINANCIAL EXPENSES                        

 

130.291

0.000

 

 

 

 

 

 

PROFIT / (LOSS) BEFORE TAX, DEPRECIATION AND AMORTISATION

 

(365.790)

(0.057)

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                    

 

149.829

0.000

 

 

 

 

 

 

PROFIT / (LOSS) BEFORE TAX

 

(515.619)

(0.057)

 

 

 

 

 

Less

TAX                                                                 

 

(135.349)

0.000

 

 

 

 

 

 

PROFIT / (LOSS) AFTER TAX

 

(380.270)

(0.057)

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

 

0.000

0.000

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

 

(380.270)

(0.057)

 

 

 

 

 

 

Earnings / (Loss) Per Share (Rs.)

 

(38.03)

(5.70)

 

 

 

 

KEY RATIOS

 

PARTICULARS

 

 

 

31.03.2013

31.03.2012

Return on Total Assets

(PBT/Total Assets}

(%)

 

(8.69)

(51.82)

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

 

(0.15)

(1.33)

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

 

0.30

0.00

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

 

1.96

1.64

 

 

LOCAL AGENCY FURTHER INFORMATION

 

DETAILS OF CURRENT MATURITIES OF LONG TERM DEBT:

 

Particulars

 

31.03.2013

[Rs. in millions]

31.03.2012

[Rs. in millions]

 

 

 

Current Maturities of Long Term Debt

110.938

0.000

 

 

 

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 two years

Yes

12]

Profitability for last two 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]

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

Yes

 

 

INDEX OF CHARGES:

 

S. No.

Charge ID

Date of Charge Creation/Modification

Charge amount secured

Charge Holder

Address

Service Request Number (SRN)

1

10424103

05/07/2013 *

3,729,800,000.00

State Bank of India

COMMERCIAL BRANCH, N.G.N. VAIDYA MARG,, FORT, MUMBAI - 400001, MAHARASHTRA, INDIA

B80723299

2

10400399

09/01/2013

179,800,000.00

DENA BANK

INDUSTRIAL FINANCE BRANCH, HORIMAN CIRCLE, FORT, MUMBAI - 400023, MAHARASHTRA, INDIA

B66482878

3

10370111

16/08/2012

2,850,000,000.00

State Bank of India

COMMERCIAL BANK, N.G.N.VAIDYA MARG, FORT, MUMBAI - 400023, MAHARASHTRA, INDIA

B45533650

4

10368208

04/07/2012

700,000,000.00

BANK OF INDIA

ANDHERI LARGE CORPORATE BRANCH, M.D.I. BUILDING,
S.V. ROAD, ANDHERI (WEST), MUMBAI - 400058, MAHARASHTRA, INDIA

B44743292

 

* Date of charge modification

 

 

NOTE:

 

The Registered Office of the company has been shifted from 101-104, Banaji House, First Floor, Flora Fountain, Fort, Mumbai – 400001, Maharashtra, India to the present address w.e.f. 11.11.2011.

 

 

PERFORMANCE:

 

Pursuant to the Business Transfer Agreement entered into by the Company with Mahindra Ugine Steel Company Limited (MUSCO), the Steel including Ring business has been acquired by the Company on slump sale basis as a going concern with effect from closing hours of 9th July, 2012. The manufacturing activity by the Company has been started with effect from 10th July, 2012.

 

Sanyo Special Steel Company Limited, (Sanyo) and Mitsui and Company Limited (Mitsui), have invested in the equity of the Company. The Company expects to receive the technical expertise from the Sanyo and marketing expertise and support from Mitsui. The details on this matter is mentioned elsewhere below in this Report. MUSCO, Sanyo, Mitsui will utilize their respective brands, technologies and networks in order to meet the customer’s needs, of the Steel Business, through the joint venture.

 

During the year, the Steel business felt the impact of slowdown in the overall economy of India and continuing margin contraction led by price pressure from customers coupled with increase in input cost. Due to slide in alloy steel demand there was intense competitive pressure on pricing in special alloy steel market. Pursuant to the power supply agreement with Wardha Power Company Limited (WPCL), the Company started receiving lower cost power from WPCL and the saving in the cost of power was around 10-12%. Management will continue to undertake initiatives for increasing margin by way of further improvements in operating efficiencies and increase coverage of metallic surcharge mechanism with customers for mitigating input price volatility. The Company also foresees significant increase in sales mainly in the value added segments as process/quality audits by many global MNCs are expected to fructify into sales in the near future.

 

During the year, the Company sold 78,706 tonnes of alloy steel products from the date of starting the operation i.e. with effect from 10th July, 2012. The Company registered sales revenue of Alloy and Steel products aggregating Rs.5451.223 Millions for the year. The Company has incurred a loss of Rs. 380.270 Millions during the year. The Company also registered sales of 2547 tonnes of Ring (Bearing Races) products for a value of Rs. 3,571.00 lakhs during the year.

 


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 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.62.05

UK Pound

1

Rs.102.03

Euro

1

Rs.85.27

 

 

INFORMATION DETAILS

 

Information Gathered by :

PDT

 

 

Report Prepared by :

TPT


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

6

OPERATING SCALE

1~10

5

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

6

--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

 

48

 

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.