MIRA INFORM REPORT

 

 

Report Date :

05.01.2013

 

IDENTIFICATION DETAILS

 

Name :

LMW MACHINERY LIMITED [w.e.f. 02.09.2011]

 

 

Formerly Known As :

RIETER LMW MACHINERY LIMITED

 

 

Registered Office :

Perianaickenpalaya Coimbatore– 641020, Tamilnadu, India

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

31.05.1993

 

 

Com. Reg. No.:

18-004443

 

 

Capital Investment / Paid-up Capital :

Rs.250.000 millions

 

 

CIN No.:

[Company Identification No.]

U29199TZ1993PLC004443

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

CMBR03716G

 

 

PAN No.:

[Permanent Account No.]

AABCR0309M

 

 

Legal Form :

A Closely Held Public Limited Liability Company.

 

 

Line of Business :

Manufacturer of Ring frame assemblies and related parts..

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (36)

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Maximum Credit Limit :

USD 1700000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Unknown

 

 

Litigation :

Clear

 

 

Comments :

Subject is a wholly owned subsidiary of “Lakshmi Machine Works Limited”.

 

It is an established company having a moderate track record. The latest financial are not made available with the government department.

 

As per previous year’s record, the company performance seems to good. Financially performed well in the year 2010 – 2011. Trade relations are reported to be fair. Business is active. Payments are reported to be unknown.

 

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

 

Note: This company is proposed to merged with its holding company i.e.
(Lakshmi Machine Works Limited)

 

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.

 

 

LOCATIONS

 

Registered Office / Head Office:

Perianaickenpalaya Coimbatore– 641020, Tamilnadu, India

Tel. No.:

91-42-22692371/79/6612255/302255/2635100

Fax No.:

91-42-2682514/42/2360215

E-Mail :

sec@lmwml.com/

rlmcbe@eth.net

 

 

Factory:

Muthogoundenpudur – 641406, Coimbatore, India

 

 

DIRECTORS

 

As on 30.07.2012

 

Name :

Mr. Rangappa Naidu Rajendran

Designation :

Director

Address :

Angalamman Kovil, Thottam, Palayaputhur, S.R.K.V Post, Coimbatore – 641020, Tamilnadu, India

Date of Birth/Age :

21.03.1945

Date of Appointment :

16.08.2011

DIN No.:

00005505

 

Name :

Mr. Kalyanasundara Venkat Raman

Designation :

Director

Address :

79-A, Temple Street Krishna Colony, Singanallur Post, Coimbatore – 641005, Tamilnadu India

Date of Birth/Age :

09.07.1645

Date of Appointment :

17.08.2011

DIN No.:

00004297

 

Name :

Mr. Shiekh Khadershah Najmulhussain

Designation :

Director

Address :

No. 31, D Jayavarthanavelu Nagar, Peelkamedu, Coimbatore – 641004, Tamilnadu India

Date of Birth/Age :

20.01.1943

Date of Appointment :

17.08.2011

DIN No.:

02723029

 

 

KEY EXECUTIVES

 

Name :

Mr. R Ravi

Designation :

Secretary

Address :

No. 5, 2nd Cross, Ramalinga Nagar, K.K. Pudur, Coimbatore – 641038, Tamilnadu India

Date of Birth/Age :

23.09.1968

Date of Appointment :

17/08/2011

PAN No.:

AFVPR0802D

 

 

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on 30.07.2012

 

Names of Shareholders

 

No. of Shares

Lakshmi Machine Works Limited

 

24998400

R. Venkatrangappan

 

200

Sanjay Jayavarthanavelu

 

200

R Rajendran

 

200

R Rajyalakshmi

 

300

Lalithadevi Sanjay Jayavarthanavelu

 

300

Uttara Ravi

 

200

Nethra J.S. Kumar

 

200

Total

 

25000000

 

Equity Share Break up (Percentage of Total Equity)

 

As on 30.07.2012

 

Category

Percentage

Bodies corporate

100.00

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

The company is engaged in the business of ring frame assemblies and related parts and principally an export oriented unit.

 

 

Products :

Item Code No.

844520.04

Product Description

Ring Frame Assemblies, Head and Foot Stock

 

 

 

 

PRODUCTION STATUS AS ON 31.03.2011

 

Particulars

Unit

Licensed Capacity

Installed Capacity

Actual Production

Ring Frame Assembly

Sections

22,000

22,000

18,716

Head and Foot stock

 

NA

NA

509

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Available

 

 

Bankers :

·         Indian Bank, Coimbatore Main Branch, 31, Variety Hall Road, Coimbatore - 641001, Tamilnadu, India

 

·         Citibank NA, 2 Club House Road, Anna Salai, Chennai - 600002, Tamilnadu, India

 

·         Indian Overseas Bank Big Bazaar Street Coimbatore -641001,Tamilnadu,India

 

 

Facilities :

Secured Loan

31.03.2011

(Rs. in Millions)

31.03.2010

(Rs. in Millions)

Term loan from banks

0.000

80.676

Working capital loans

0.000

27.632

Total

0.000

108.308

Unsecured Loan

31.03.2011

(Rs. in Millions)

31.03.2010

(Rs. in Millions)

Term loan from banks

125.000

125.000

Other external borrowings

137.312

119.028

Total

262.312

244.028

 

 

 

Banking Relations :

---

 

 

Auditors :

 

Name :

S. Krishnamoorthy and Company

Chartered Accountants

Address :

Kanapathy Tower,3rd Floor,1391/A1,Sathy Road, Ganapathy,  Coimbatore -  641012, Tamil Nadu  India

PAN No.:

AALFS4188C

 

 

List of Related Parties where control exists:

·         Maschinenfabrik Rieter AG*, Switzerland

·         Rieter Holding Limited

·         Lakshmi Machine Works Limited *

            CIN  no.- L29269TZ1962PLC000463

 

Note: *Represents parties with whom the Company had transactions.

 

 

 

 

CAPITAL STRUCTURE

 

As on 30.07.2012

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

25000000

Equity Shares

Rs.10/- each

Rs. 250.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

25000000

Equity Shares

Rs.10/- each

Rs. 250.000 Millions

 

 

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2011

31.03.2010

31.03.2009

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

250.000

250.000

250.000

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

196.044

87.241

110.968

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

446.044

337.241

360.968

LOAN FUNDS

 

 

 

1] Secured Loans

0.000

108.308

151.443

2] Unsecured Loans

262.312

244.028

247.595

TOTAL BORROWING

262.312

352.336

399.038

DEFERRED TAX LIABILITIES

18.032

0.000

0.000

 

 

 

 

TOTAL

726.388

689.577

760.006

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

362.979

407.901

448.638

Capital work-in-progress

6.592

1.842

16.094

 

 

 

 

INVESTMENT

0.000

0.000

0.000

DEFERRED TAX ASSETS

0.000

41.668

30.143

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

394.700

179.308

155.219

 

Sundry Debtors

87.519

44.491

0.443

 

Cash & Bank Balances

41.383

47.833

67.991

 

Other Current Assets

18.491

27.279

39.774

 

Loans & Advances

84.011

56.471

54.599

Total Current Assets

626.104

355.382

318.026

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

268.082

108.871

39.198

 

Other Current Liabilities

1.205

8.345

13.697

 

Provisions

0.000

0.000

0.000

Total Current Liabilities

269.287

117.216

52.895

Net Current Assets

356.817

238.166

265.131

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

726.388

689.577

760.006

 

 


PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2011

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Income

1734.894

634.916

926.286

 

 

Other Income

26.692

18.229

21.756

 

 

TOTAL                                     (A)

1761.586

653.145

948.042

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Changes in inventories

1258.122

0.000

0.000

 

 

Manufacturing services cost

110.078

459.708

742.797

 

 

Employee related expense

105.172

79.278

73.945

 

 

Other expense

39.683

74.940

193.340

 

 

Prior perod expense

0.000

0.000

6..791

 

 

TOTAL                                     (B)

1513.055

613.926

1016.873

 

 

 

 

 

Less

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

248.531

39.219

(68.831)

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

19.791

14.329

12.397

 

 

 

 

 

 

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

228.740

24.890

(81.228)

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

59.217

59.972

53.699

 

 

 

 

 

 

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

169.523

(35.082)

(134.927)

 

 

 

 

 

Less

TAX                                                                  (H)

60.720

(11.355)

(48.932)

 

 

 

 

 

 

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

108.803

(23.727)

(85.995)

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

(87.048)

(63.321)

22.674

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

21.755

(87.048)

63.321

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export Earnings

1734.411

634.916

925.989

 

TOTAL EARNINGS

1734.411

634.916

925.989

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

274.058

68.339

70.260

 

 

Stores & Spares

11.207

6.147

7.402

 

 

Capital Goods

2.752

0.454

17.352

 

TOTAL IMPORTS

288.017

74.940

95.014

 

 

 

 

 

 

Earnings Per Share (Rs.)

4.35

(0.95)

(3.44)

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

6.18

(3.63)

(9.07)

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

9.77

(5.52)

(14.56)

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

17.14

(4.60)

(17.60)

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.38

(0.10)

(0.14)

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

1.19

1.40

1.25

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

2.33

3.03

6.01

 

 

 

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

No

24]

Banking facility details

No

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

No

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

No

33]

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

No

34]

External Agency Rating, if available

No

 

 

OPERATIONS

 

The company had a turnover of Rs.1,734.894 Millions during the year compared to Rs, 634.920 Millions in the previous year resulting in a net profit of Rs.108.803 Millions (Previous year loss Rs.23.727 Million). This profit could be possible only because of the higher sales volume and cost reduction methods adopted by the company. The adverse exchange value has also a significant role in the above.

 

FUTURE OUTLOOK

 

The two Joint Venture Partners, viz. M/s. Rieter Machine Works Limited, Switzerland and M/s. Lakshmi Machine works Limited, Coimbatore, as on outcome of the mutual discussions, have decided that each one of them will build on their own strengths going forward. In fact, M/s. Rieter Machine Works Limited. have already set up their manufacturing unit at Pune, Maharashtra, India to cater to the requirements of their Indian customers.

 

With this end in view, M/s. Rieter Machine Works Limited. Offered their 50% shareholding to M/s. Lakshmi Machine Works Limited., who have accepted the offer. As a consequence, the supplies to M/s. Rieter Machine Works Limited. / Rieter India Private. Limited. will come to a close on 30th June 2011.

 

Thereafter, on completion of the legal and procedural formalities, the Company will become a wholly-own subsidiary of M/s. Lakshmi Machine Works Limited and LMW will decide the products to be manufactured in the Company.

 

CONTINGENT LIABILITIES

 

·         Disputed tax dues from the AY 1997-98 until Ay 2002-03and Ay 2005-06 is pending before concerned appellate authorities. Pending disposal of the appeals no provision has been made in the accounts in respect of the balance demand amounting to Rs.75.463 Millions.

·         The income Tax Department had issued assessment orders for the assessment years 2003-04 and 2004-05 with demands aggregating to Rs.47.173 Millions primarily for the adjustments made on the purchase and sale prices with an associate company on the international transactions under the Transfer Pricing provisions of the Income tax Act, 1961. The Company has disputed the above demands and has preferred appeals against the assessments with the Commissioner of Income Tax (appeals). Pending disposal of the appeals, no provision has been made in the accounts in respect of the balance demand amounting to Rs.33.465 Millions tax arrears provision not made is Rs.113.408 Millions for appeals pending and 33.465 Millions for transfer pricing.

 

·         In respect of AY 2008-09 until AY 2010-11, the income tax assessment including transfer pricing proceedings are pending.

 

·         In respect of AY 2006-07, the Department has raised a demand of Rs.2.033 Millions. However there is an arithmetical error in the order which needs rectification, for which necessary application has been made. Hence no provision has been made nor demand included under contingent liability.

 

 

FIXED ASSETS

 

·         Buildings

·         Factory

·         Plant and Machinery

·         Imported second hand machines

·         Tool Holders

·         Jigs and Fixtures

·         Electrical Installations

·         Furniture and Fittings

·         Office Equipment

·         Computers

·         Vehicles

 

 

 

 

 

 


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]         CFt 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.54.84

UK Pound

1

Rs.88.16

Euro

1

Rs.71.54

 

 

INFORMATION DETAILS

 

Report Prepared by :

SPN

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

4

PAID-UP CAPITAL

1~10

4

OPERATING SCALE

1~10

4

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

4

--PROFITABILIRY

1~10

4

--LIQUIDITY

1~10

4

--LEVERAGE

1~10

4

--RESERVES

1~10

4

--CREDIT LINES

1~10

4

--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

TOTAL

 

36

 

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.