MIRA INFORM REPORT

 

 

Report Date :

19.02.2013

 

IDENTIFICATION DETAILS

 

Name :

TRIMURTI EXPORTS

 

 

Registered Office :

C/F, 13, JB Aprtments, Near Pandava Church, Auem, Alto, Margao – 403601, Goa

 

 

Country :

India

 

 

Financials (as on) :

31.03.2012

 

 

Year of Establishment :

2004

 

 

Capital Investment / Paid-up Capital :

Rs. 6.446 Millions (31.03.2011)

 

 

Legal Form :

Partnership Concern with an unlimited Liability of the Partners.

 

 

Line of Business :

Trader and Exporter of Iron ore material.

 

 

No. of Employees :

15 (Approximately)

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca (12)

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Temporarily ceased 

 

 

Payment Behaviour :

Unknown

 

 

Litigation :

Clear

 

 

Comments :

Subject is a partnership concern; Mr. Prakash, accountant has claimed that the concern did not carry out any activities during 2011 and 2012 as the government has stopped mining activities in Goa. Therefore, the operation of the concern is temporarily ceased.

 

However, business is active. Payments terms are unknown.

 

The concern can be considered for business dealings on a secured 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 – June 30, 2012

 

Country Name

Previous Rating

(31.03.2012)

Current Rating

(30.06.2012)

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

 

India is developing into an open-market economy, yet traces of its past autarkic policies remain. Economic liberalization, including industrial deregulation, privatization of state-owned enterprises, and reduced controls on foreign trade and investment, began in the early 1990s and has served to accelerate the country's growth, which has averaged more than 7% per year since 1997. India's diverse economy encompasses traditional village farming, modern agriculture, handicrafts, a wide range of modern industries, and a multitude of services. Slightly more than half of the work force is in agriculture, but services are the major source of economic growth, accounting for more than half of India's output, with only one-third of its labor force. India has capitalized on its large educated English-speaking population to become a major exporter of information technology services and software workers. In 2010, the Indian economy rebounded robustly from the global financial crisis - in large part because of strong domestic demand - and growth exceeded 8% year-on-year in real terms. However, India's economic growth in 2011 slowed because of persistently high inflation and interest rates and little progress on economic reforms. High international crude prices have exacerbated the government's fuel subsidy expenditures contributing to a higher fiscal deficit, and a worsening current account deficit. Little economic reform took place in 2011 largely due to corruption scandals that have slowed legislative work. India's medium-term growth outlook is positive due to a young population and corresponding low dependency ratio, healthy savings and investment rates, and increasing integration into the global economy. India has many long-term challenges that it has not yet fully addressed, including widespread poverty, inadequate physical and social infrastructure, limited non-agricultural employment opportunities, scarce access to quality basic and higher education, and accommodating rural-to-urban migration.

Source : CIA

 

 

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 PARTED BY (GENERAL DETAILS)

 

Name :

Mr. Prakash Hegde

Designation :

Account Department

Contact No.:

91-832-2725155

Date :

14.02.2013

 

 

LOCATIONS

 

Registered Office :

C/F, 13, JB Aprtments, Near Pandava Church, Auem, Alto, Margao- 403601,  Goa, India

Tel. No.:

91-832-2725155

Fax No.:

91-832-2702327

E-Mail :

trimurtiexports@yahoo.co.in

Area :

208 Sq. mtr.

Location :

Owned

 

 

PARTNERS

 

Name :

Mr. Devendra Kamat

Designation :

Partner

Age :

53 Years

Qualification :

MBA

 

 

Name :

Mr. Balchandra Bakhale

Designation :

Partner

Age :

54 Years

Qualification :

Marine Engineering

 

 

Name :

Mr. Rashid Khan

Designation :

Partner

Age :

60 Years

Qualification :

B. Pharma

 

 

BUSINESS DETAILS

 

Line of Business :

Trader and Exporter of Iron ore material.

 

 

Exports :

 

Products :

Iron ore material

Countries :

China

 

 

Terms :

 

Selling :

Cash and Credit

 

 

Purchasing :

Cash and Credit

 

 

GENERAL INFORMATION

 

Customers :

End Users

 

 

No. of Employees :

15 (Approximately)

 

 

Bankers :

  • Canara bank, Branch Margao, Goa – 403601, India
  • Andhra bank, Branch, Margao, Goa – 403601, India
  • ING Vysya Bank, Branch, Margao, Goa – 403601, India 

 

 

Facilities :

Packaging Credit Rs. 60.000 Millions (From Canara bank)

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

B. V. Kamat and Company

Chartered Accountants

 

 

Associates/Subsidiaries :

  • Trimurti, Mining Services

Address : C/F, 13, JB Aprtments, Near Pandava Church, Auem, Alto, Margao- 403601,  Goa, India

Line of business: Trader and Exporter of Iron ore material.

 

  • On and Off Shore Private Limited

Address : C/F, 13, JB Aprtments, Near Pandava Church, Auem, Alto, Margao- 403601,  Goa, India

Line of business: Trader and Exporter of Iron ore material.

 

 

CAPITAL STRUCTURE

 

PARTNERS CAPITAL A/C AS ON 31.03.2011 – Earlier provided by Mr. Prakash:

 

Partners Capital :

31.03.2011

Rs. In Millions

Capital

 

Bhalchandra Bakhle

38.063

Devendra Kamat

41.151

Rashid Khan

33.434

 

 

Less: Drawings

 

Bhalchandra Bakhle

0.911

Devendra Kamat

0.710

Rashid Khan

1.599

 

 

Less: Remuneration

 

Bhalchandra Bakhle

0.200

Devendra Kamat

0.200

Rashid Khan

0.200

 

 

Total

108.828

 

 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

 

Particulars

 

 

 

31.03.2012

Sales Turnover (Approximately)

 

 

Nil

 

The above information has been parted by (Mr. Prakash - Accounts Department)

 

Note : Sole Proprietory and Partnership concerns are exempted from filing their financials with the Government Authorities or Registry.

 

 

IMPORTANT NOTE:

 

AS CONFIRMED BY MR. PRAKASH (ACCOUNTANT) THE BALANCE SHEET WHICH WE HAD PROVIDED EARLIER HAS DIFFERENCE WITH CURRENT PROVISIONAL BALANCE SHEET FOR YEAR 2011 BECAUSE AS PER INCOME TAX SURVEY AND BAN ON IRON ORE IN KARNATAKA THE SALES TURNOVER HAS BEEN DECREASED. INCOME TAX PEOPLE HAS ADVISED TO CHANGE THE FIGURES FROM BALANCE SHEET AND AGAIN THEY HAVE PREPARED NEW BALANCE SHEET FOR 2011 WITH SOME CHANGES.

 

PROVISIONAL BALANCE SHEET AS ON 31.03.2011

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

 

 

31.03.2011

SHAREHOLDERS FUNDS

 

 

 

1] Partners Capital

 

 

6.446

2] Share Application Money

 

 

0.000

3] Reserves & Surplus

 

 

0.000

4] (Accumulated Losses)

 

 

0.000

NETWORTH

 

 

6.446

LOAN FUNDS

 

 

 

1] Secured Loans

 

 

90.246

2] Unsecured Loans

 

 

0.000

TOTAL BORROWING

 

 

90.246

DEFERRED TAX LIABILITIES

 

 

0.00

 

 

 

 

TOTAL

 

 

96.692

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

 

 

142.649

Capital work-in-progress

 

 

0.000

 

 

 

 

INVESTMENT

 

 

3.452

DEFERREX TAX ASSETS

 

 

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

 

 

73.500

 

Sundry Debtors

 

 

71.666

 

Cash & Bank Balances

 

 

13.673

 

Other Current Assets

 

 

12.661

 

Loans & Advances

 

 

469.068

Total Current Assets

 

 

640.568

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

 

 

277.326

 

Other Current Liabilities

 

 

355.585

 

Provisions

 

 

57.066

Total Current Liabilities

 

 

689.977

Net Current Assets

 

 

(49.409)

 

 

 

 

MISCELLANEOUS EXPENSES

 

 

0.000

 

 

 

 

TOTAL

 

 

96.692

 

 

PROVISIONAL PROFIT & LOSS ACCOUNTAS ON 31.03.2011

 

 

PARTICULARS

 

 

31.03.2011

 

SALES

 

 

 

 

 

Cargo Handing & Excavation Receipts

 

 

2.681

 

 

Transportation, Loading, Screening Receipts

 

 

17.825

 

 

Machinery Hire Receipts

 

 

3.314

 

 

Crushin / Screening Receipts

 

 

1.016

 

 

Other Income

 

 

2.550

 

 

TOTAL                                     (A)

 

 

27.386

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Increase/(Decrease) in Stock

 

 

5.582

 

 

Cost of Sales & Direct Expenses

 

 

93.111

 

 

Administrative Expenses

 

 

23.870

 

 

Repairs & Maintenance

 

 

1.932

 

 

TOTAL                                     (B)

 

 

124.495

 

 

 

 

 

Less

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

 

 

(97.109)

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

 

 

23.155

 

 

 

 

 

 

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

 

 

120.264

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

 

 

7.252

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

 

 

(127.516)

 

 

 

 

 

Less

TAX                                                                  (I)

 

 

0.153

 

 

 

 

 

 

PROFIT AFTER TAX (G-I)                                  (J)

 

 

(127.363)

 


 

KEY RATIOS

 

PARTICULARS

 

 

 

 

31.03.2011

PAT / Total Income

(%)

 

 

(465.06)

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

 

 

(524.84)

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

 

 

(16.28)

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

 

 

(19.78)

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

 

 

14.00

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

 

 

0.92

 

 

 

ABRIDGED BALANCE SHEET [AS PROVIDED BY MR. PRAKASH EARLIER]

 

SOURCES OF FUNDS

 

31.03.2011

31.03.2010

31.03.2009

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

108.828

127.802

128.016

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

0.000

0.000

0.000

4] (Accumulated Losses)

(24.286)

0.000

0.000

NETWORTH

84.542

127.802

128.016

LOAN FUNDS

 

 

 

1] Secured Loans

90.246

108.232

460.099

2] Unsecured Loans

0.000

0.000

0.000

TOTAL BORROWING

90.246

108.232

460.099

DEFERRED TAX LIABILITIES

0.000

0.000

0.000

 

 

 

 

TOTAL

174.788

236.034

588.115

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

150.615

150.395

161.702

Capital work-in-progress

0.000

0.000

0.000

 

 

 

 

INVESTMENT

2.803

2.452

1.803

DEFERREX TAX ASSETS

0.000

0.969

0.949

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

67.917

67.917

342.493

 

Sundry Debtors

71.666

67.990

276.812

 

Cash & Bank Balances

5.170

31.875

274.703

 

Other Current Assets

22.131

12.661

17.361

 

Loans & Advances

326.874

381.602

462.200

Total Current Assets

493.758

562.045

1373.569

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

50.220

71.356

687.437

 

Other Current Liabilities

365.130

363.331

253.145

 

Provisions

57.038

45.140

9.326

Total Current Liabilities

472.388

479.827

949.908

Net Current Assets

21.370

82.218

423.661

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

174.788

236.034

588.115

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2011

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Income

0.000

136.284

811.721

 

 

Purchase Returns – Iron Ore

254.621

0.000

0.000

 

 

Other Income

27.351

492.943

23.827

 

 

TOTAL                                     (A)

281.972

629.227

835.548

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Direct Expenses

19.129

110.222

735.914

 

 

Administrative Expenses

0.100

24.861

31.229

 

 

Repairs and maintenance

2.181

3.550

0.595

 

 

Unrecoverable deposits Written Off

254.621

84.244

0.000

 

 

Increase / Decrease in stock

0.000

273.146

(7.310)

 

 

Other Expenses

30.227

 

 

 

 

TOTAL                                     (B)

306.258

496.023

760.428

 

 

 

 

 

Less

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

(24.286)

133.204

75.120

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

NA

78.111

53.589

 

 

 

 

 

 

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

(24.286)

55.093

21.531

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

NA

9.034

10.523

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

(24.286)

46.059

11.008

 

 

 

 

 

Less

TAX                                                                  (I)

NA

42.631

8.279

 

 

 

 

 

 

PROFIT AFTER TAX (G-I)                                  (J)

NA

3.428

2.729

 

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

NA

0.54

0.32

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

NA

33.79

1.35

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

(3.76)

6.46

0.71

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

(0.28)

0.36

0.08

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

1.07

0.85

3.59

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.04

1.17

1.44

 

 

 

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

Yes

5]

Type of Business

Yes

6]

Line of Business

Yes

7]

Promoter's background

Yes

8]

No. of employees

Yes

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

Yes

17]

Major suppliers

No

18]

Major customers

No

19]

Payments terms

Yes

20]

Export / Import details (if applicable)

Yes

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

No

29]

Last accounts filed at ROC

No

30]

Major Shareholders, if available

No

31]

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

Yes

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

 


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]         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.54.29

UK Pound

1

Rs.84.09

Euro

1

Rs.72.44

 

 

INFORMATION DETAILS

 

Information Gathered by :

SVA

 

 

Report Prepared by :

RAJ

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

2

PAID-UP CAPITAL

1~10

2

OPERATING SCALE

1~10

2

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

2

--PROFITABILIRY

1~10

--

--LIQUIDITY

1~10

2

--LEVERAGE

1~10

2

--RESERVES

1~10

--

--CREDIT LINES

1~10

--

--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

YES

--AFFILIATION

YES/NO

YES

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

12

 

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.