MIRA INFORM REPORT

 

 

Report Date :

04.07.2013

 

IDENTIFICATION DETAILS

 

Name :

PANORAMIC HOLIDAYS LIMITED

 

 

Formerly Known As :

AMBITIOUS INFRASTRUCTURE PRIVATE LIMITED

 

 

Registered Office :

Aman Chambers, 4th Floor, Opposite New Passport Office, Veer Savarkar Road, Prabhadevi, Mumbai-400025, Maharashtra 

 

 

Country :

India

 

 

Financials (as on) :

31.03.2012

 

 

Date of Incorporation :

12.12.2006

 

 

Com. Reg. No.:

11-166115

 

 

Capital Investment / Paid-up Capital :

Rs.0.500 Million

 

 

CIN No.:

[Company Identification No.]

U45201MH2006PLC166115

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Subject is engaged with Tours and Travel Activity.

 

 

No. of Employees :

40 [Approximately] 

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca (11)

 

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 :

Moderate

 

 

Payment Behaviour :

Slow

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having moderate track record. There appears a huge accumulated loss due to which its networth has been completely eroded. External borrowings are increasing over years. Which affected the liquidity position of the company.

 

However, business is active. Payment terms are slow.

 

The company can be considered for business dealings on a safe and 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.

 

 

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

 

Name :

Mr. Syed Sheikh

Designation :

Accounts Executive

Contact No.:

91-22-66171900

Date :

04.07.2013

 

 

LOCATIONS

 

Registered Office :

Aman Chambers, 4th Floor, Opposite New Passport Office, Veer Savarkar Road, Prabhadevi, Mumbai-400025, Maharashtra, India

Tel. No.:

91-22-66171900

Fax No.:

Not Available

E-Mail :

nalanda.nath@panoramicworld.biz

sanjive.arora@panoramicworld.biz

Website :

http://www.panoramicworld.biz

Location :

Owned

 

 

DIRECTORS

 

AS ON 27.09.2012

 

Name :

Ms. Usha Arun Tari

Designation :

Director

Address :

A-3, Prakash Nagar, T.H. Kataria Marg, Mogul Lane, Mahim, Mumbai-400016, Maharashtra, India

Date of Birth/Age :

15.11.1945

Date of Appointment :

24.01.2007

Din No.:

00178078

 

 

Name :

Ms. Viidyaa Sudhir Moravekar

Designation :

Director

Address :

9/10, Utkarsh Co-operative Housing Society, Plot No. 1035, J.A. Raul Marg, Botadkar Wadi, Prabhadevi, Mumbai-400025, Maharashtra, India

Date of Birth/Age :

20.08.1957

Date of Appointment :

24.01.2007

Din No.:

00177736

 

 

Name :

Ms. Shobha Ratnakar Barde

Designation :

Director

Address :

A 6/19-50, Vima Vijay, LIC Colony, Borivali (West), Mumbai-400103, Maharashtra, India

Date of Birth/Age :

04.09.1949

Date of Appointment :

24.01.2007

Din No.:

00177938

 

 

Name :

Mr. Babu Subrahmanyam Iyer

Designation :

Director

Address :

Building Flat No. 15/44, Vijay Nagari, Annex Waghbil, Ghodbunder Road, Kasar Vadavali, P.O. Thane (West)-400601, Maharashtra, India

Date of Birth/Age :

07.04.1951

Date of Appointment :

06.02.2012

Din No.:

05193585

 

 

KEY EXECUTIVES

 

Name :

Mr. Syed Sheikh

Designation :

Accounts Executive

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 27.09.2012

 

Names of Shareholders

 

No. of Shares

Panoramic Universal Limited, India

 

49994

Viidyaa Sudhir Moravekar

 

1

Usha Arun Tari

 

1

Shobha Ratnakar Barde

 

1

Vilas Mitbawkar

 

1

Hemalata Sawant

 

1

Arun Bhagwan Tari

 

1

 

 

 

TOTAL

 

50000

 

AS ON 27.09.2012

 

Equity Share Breakup

 

Percentage of Holding

Category

 

 

Bodies corporate

 

99.99

Directors or relatives of directors

 

0.01

TOTAL

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Subject is engaged with Tours and Travel Activity.

 

 

Terms :

 

Selling :

Cash

 

 

Purchasing :

Cash

 

 

GENERAL INFORMATION

 

Customers :

Others [Local People]

 

 

No. of Employees :

40 [Approximately] 

 

 

Bankers :

HDFC Bank, Nariman Point Branch, Mumbai, Maharashtra, India

 

 

Facilities :

--

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

H. H. Topiwala and Company

Chartered Accountant

Address :

Flat No. 501/ C - 2, Sarkar Residency, Opposite Anjirwadi, Mazgaon, Mumbai – 400010, Maharashtra, India

PAN No:

AAAPT5207G

 

 

Holding Company :

Panoramic Universal Limited

CIN No.:- L67190MH1992PLC066856

 

 

Associates :

Pancard Clubs Limited

CIN No.:- U91900MH1997PLC105363

 

Panoramic Tour And Travels Limited

CIN No.:- U63040MH1997PLC108510

 

Seaview Retreats Limited

CIN No.:- U55101KL2004PLC016945

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2012

 

Authorised Capital :

No. of Shares

Type

Value

Amount

250000

Equity Shares

Rs.10/- each

Rs.2.500 Millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

50000

Equity Shares

Rs.10/- each

Rs.0.500 Million

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

 

31.03.2012

31.03.2011

I.        EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

 

0.500

0.500

(b) Reserves & Surplus

 

(87.628)

(37.067)

(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)

 

(87.128)

(36.567)

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

 

0.000

0.000

(b) Deferred tax liabilities (Net)

 

0.000

0.000

(c) Other long term liabilities

 

0.000

0.000

(d) long-term provisions

 

0.000

0.000

Total Non-current Liabilities (3)

 

0.000

0.000

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

 

59.665

24.255

(b) Trade payables

 

0.000

0.000

(c) Other current liabilities

 

169.028

49.620

(d) Short-term provisions

 

2.964

0.014

Total Current Liabilities (4)

 

231.657

73.889

 

 

 

 

TOTAL

 

144.529

37.322

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

 

19.910

3.583

(ii) Intangible Assets

 

0.000

0.000

(iii) Capital work-in-progress

 

0.000

0.000

(b) Non-current Investments

 

0.000

0.000

(c) Deferred tax assets (net)

 

0.000

0.000

(d)  Long-term Loan and Advances

 

0.000

0.000

(e) Other Non-current assets

 

0.000

0.000

Total Non-Current Assets

 

19.910

3.583

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

 

0.300

0.300

(b) Inventories

 

0.000

0.000

(c) Trade receivables

 

110.720

29.575

(d) Cash and cash equivalents

 

1.585

1.802

(e) Short-term loans and advances

 

0.000

0.000

(f) Other current assets

 

12.014

2.062

Total Current Assets

 

124.619

33.739

 

 

 

 

TOTAL

 

144.529

37.322

 

 

SOURCES OF FUNDS

 

 

 

31.03.2010

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

 

 

0.500

2] Share Application Money

 

 

0.000

3] Reserves & Surplus

 

 

0.000

4] (Accumulated Losses)

 

 

(17.171)

NETWORTH

 

 

(16.671)

LOAN FUNDS

 

 

 

1] Secured Loans

 

 

0.000

2] Unsecured Loans

 

 

11.242

TOTAL BORROWING

 

 

11.242

DEFERRED TAX LIABILITIES

 

 

0.000

 

 

 

 

TOTAL

 

 

(5.429)

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

 

 

1.114

Capital work-in-progress

 

 

0.000

 

 

 

 

INVESTMENT

 

 

0.300

DEFERREX TAX ASSETS

 

 

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

 

 

0.000

 

Sundry Debtors

 

 

3.462

 

Cash & Bank Balances

 

 

0.170

 

Other Current Assets

 

 

0.000

 

Loans & Advances

 

 

0.027

Total Current Assets

 

 

3.659

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

 

 

1.267

 

Other Current Liabilities

 

 

9.281

 

Provisions

 

 

0.000

Total Current Liabilities

 

 

10.548

Net Current Assets

 

 

(6.889)

 

 

 

 

MISCELLANEOUS EXPENSES

 

 

0.046

 

 

 

 

TOTAL

 

 

(5.429)

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2012

31.03.2011

31.03.2010

 

SALES

 

 

 

 

 

Income

11.311

4.674

1.586

 

 

Other Income

0.831

0.000

0.204

 

 

TOTAL                                     (A)

12.142

4.674

1.790

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Employee benefit expense

20.494

10.955

8.633

 

 

Other expenses

40.036

13.169

6.830

 

 

TOTAL                                     (B)

60.530

24.124

15.463

 

 

 

 

 

Less

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

(48.388)

(19.450)

(13.673)

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

0.630

0.095

0.038

 

 

 

 

 

 

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

(49.018)

(19.545)

(13.711)

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

1.542

0.352

0.171

 

 

 

 

 

 

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

(50.560)

(19.897)

(13.882)

 

 

 

 

 

Less

TAX                                                                  (H)

0.000

0.000

0.000

 

 

 

 

 

 

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

(50.560)

(19.897)

(13.882)

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

(37.068)

(17.171)

(3.289)

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

(87.628)

(37.068)

(17.171)

 

 

 

 

 

 

Earnings / (Loss) Per Share (Rs.)

(1011.22)

(397.94)

(277.65)

 

 

Particulars

 

 

 

31.03.2013

Sales Turnover [Approximately]

 

 

14.000

 

Expected Sales (2013-14 ) : More than Rs.20.000 Millions.

 

The above information has been parted by Mr. Syed Sheikh.

 

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2012

31.03.2011

31.03.2010

PAT / Total Income

(%)

(416.41)

(425.70)

(775.53)

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

(447.00)

(425.70)

(875.28)

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

(34.98)

(53.31)

(290.84)

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.58

0.54

0.83

 

 

 

 

 

Debt Equity Ratio

(Total Debt /Networth)

 

(0.68)

(0.66)

(0.67)

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

0.54

0.46

0.35

 

 

LOCAL AGENCY FURTHER INFORMATION

 

SUNDRY CREDITORS DETAILS

(Rs. In Millions)

Particulars

 

31.03.2012

31.03.2011

31.03.2010

Sundry Creditors

 

 

 

Creditors due others

0.000

0.000

1.267

TOTAL

0.000

0.000

1.267

 

 

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

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

Yes

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)

No

21]

Market information

--

22]

Litigations that the firm / promoter involved in

--

23]

Banking Details

Yes

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

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

No

 

 

NOTE: The registered office of the company has been shifted from Building No. A-8, Room No. 5, 2nd Floor, Sector 24, Nerul (West), Navi Mumbai-400706, Maharashtra, India to the present address w.e.f.15.02.2007.

 

 

Unsecured Loan

 

31.03.2012

31.03.2011

Short Term Borrowings

 

 

Loans and advances from related parties

59.665

24.255

 

 

 

TOTAL

59.665

24.255

 

OPERATIONS / PERFORMANCE

 

The Company has made a mark for itself in providing of room nights under the brand Magic Holidays offering affordable holidays to its customers not only across India, but also overseas in countries like USA and New Zealand. The Customers availing Magic Holidays Scheme are also provided holiday exchange facility which provides them access to about 4500 properties across the globe which are affiliated to RCI.

 

With the launch of Magic Holidays, the company has achieved a high reputation and goodwill in the market. During the year, there was considerable interest in the product both from leading Indian corporate houses and multi-national companies. Several new corporate clients were added during the year.

 

Magic Holidays has been expanding rapidly across the country. It has started operations in Ahmedabad, Vadodara, Surat, Delhi, Bangalore and Hyderabad apart from its well established presence in Mumbai and Pune.

 

During the year the Company has earned total revenues of Rs. 12.142 Millions as compared to Rs. 4.674 Millions in the previous year. Total expenditure incurred stood at Rs.62.703 Millions as against Rs. 24.571 Millions resulting in a net loss of Rs.50.561 Millions (previous year Rs. 19.897 Millions).

 

 


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 tansactions 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.60.10

UK Pound

1

Rs.91.07

Euro

1

Rs.77.95

 

 

INFORMATION DETAILS

 

Information Gathered by :

JML

 

 

Report Prepared by :

TPT / DPT


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

1

PAID-UP CAPITAL

1~10

1

OPERATING SCALE

1~10

2

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

2

--PROFITABILIRY

1~10

1

--LIQUIDITY

1~10

1

--LEVERAGE

1~10

1

--RESERVES

1~10

1

--CREDIT LINES

1~10

1

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

NO

--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

 

11

 

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.