MIRA INFORM REPORT

 

 

 

Report Date :

09.03.2013

 

IDENTIFICATION DETAILS

 

Name :

SHODHANA LABORATORIES LIMITED

 

 

Registered Office :

No. 705, Aditya Trade Center, Ameerpet, Hyderabad – 500 038, Andhra Pradesh

 

 

Country :

India 

 

 

Financials (as on) :

31.03.2008

 

 

Date of Incorporation :

22.09.2000

 

 

Com. Reg. No.:

01-35348

 

 

CIN No.:

[Company Identification No.]

U24230AP2000PLC035348

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

HYDS03886B

 

 

Legal Form :

A closely held public limited liability company

 

 

Line of Business :

Manufacturer, Exporter, and Supplier of Bulk Drugs

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (54)

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 690000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is well established pharmaceutical company having satisfactory track record.

 

Trade relations are fair. Financial position is good. Payments are correct and as per commitments.

 

The company can be considered normal for business dealings at usual trade terms and conditions. 

 

 

LOCATIONS

 

Registered Office/Factory :

No. 705, Aditya Trade Center, Ameerpet, Hyderabad – 500 038, Andhra Pradesh, India

Tel. No.:

91-40-66844664 / 66848676

Fax No.:

91-40-66848998

E-Mail :

info@shodhana.com

finance@shodhana.com

Website :

http://www.shodhana.com

 

 

DIRECTORS

 

Name :

Mrs. Shobha Thota

Designation :

Director

Address :

G-113, Madhuranagar, S R Nagar, Hyderabad – 500 038, Andhra Pradesh, India 

Date of Birth/Age :

05.11.1963

Date of Appointment :

01.11.2000

 

 

Name :

Mr. Rahul Thota

Designation :

Director

Address :

G-113, Madhuranagar, S R Nagar, Hyderabad – 500 038, Andhra Pradesh, India 

Date of Birth/Age :

25.08.1986

Date of Appointment :

17.02.2005

 

 

Name :

Mr. Dayakar Thota

Designation :

Director

Address :

A-34, Ved Vihar, Subhash Nagar, Secunderabad, Hyderabad – 500 015, Andhra Pradesh, India 

Date of Birth/Age :

13.09.1944

Date of Appointment :

01.04.2006

 

 

Name :

Mr. Sudhakar Thota

Designation :

Director

Address :

R and D, Plot No. 6, Sikh Village, Secunderabad – 500 009, Andhra Pradesh, India

Date of Birth/Age :

26.09.1938

Date of Ceasing :

01.10.2006

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

(As on 28.09.2007)

Names of Shareholders

No. of Shares

Dr. Giridhar Thota 

1093456

Ramadevi Chittela

312000

Shobha Thota

114344

Sri J Jaganmohan Reddy

31200

Dayakar Thota

7800

Krishna Rao Thota

416

 

 

Total

1559216

 

Equity share breakup (percentage of total equity)

(As on 30.09.2007)

Category

Percentage

Directors or relatives of directors

100.00

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer, Exporter, and Supplier of Bulk Drugs

 

 

Products :

Products under Saleup

·         Ranolazine

·         Rosiglitazone Maleate

·         Terbinafine Hydrochloride

·         Topiramate

·         Voriconazole

Products under Development

·         Ibuprofen Piconol

·         Nebivolol

·         Olmisarten

·         Pramipexole Dihydrochloride Monohydrate

·         Prasugrel

·         Repaglinide

·         Ropinirole

·         Sitagliptin

·         Tolterodine Tartrate

·         Vildagliptin

 

 

GENERAL INFORMATION

 

No. of Employees :

200

 

 

Bankers :

State Bank of Hyderabad

Shapurnagar, Jeedimetla, Hyderabad – 500 055, Andhra Pradesh, India   

 

 

Facilities :

Secured Loans

(As on 31.03.2008)

Rs. in millions

SBH – Term Loan – I 

1.769

SBH – Term Loan – II

8.076

SBH – Short Term Corporate Loan

17.173

SBH – Working Capital Loan

40.563

Car Loans Balance

1.128

 

 

Total

68.709

 

 

 

Banking Relations :

Satisfactory

 

 

Auditors :

 

Name :

V S Ganesh

Chartered Accountant

Address :

Shriven Towers, 8-3-222/1/A/1, Yousufguda Main Road, Madhura Nagar, Hyderabad – 500 038, Andhra Pradesh, India

 

 

CAPITAL STRUCTURE

 

Authorised Capital :

No. of Shares

Type

Value

Amount

4000000

Equity Shares

Rs.10/- each

Rs.40.000 millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

2960000

Equity Shares

Rs.10/- each

Rs.29.600 millions

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2008

31.03.2007

31.03.2006

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

29.600

15.600

15.600

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

108.461

71.331

51.394

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

138.061

86.931

66.994

LOAN FUNDS

 

 

 

1] Secured Loans

68.709

58.470

42.550

2] Unsecured Loans

0.000

0.000

0.000

TOTAL BORROWING

68.709

58.470

42.550

DEFERRED TAX LIABILITIES

0.000

0.000

0.000

 

 

 

 

TOTAL

206.770

145.401

109.544

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

67.816

69.646

60.366

Capital work-in-progress

0.858

8.778

6.349

 

 

 

 

INVESTMENT

0.270

0.270

0.270

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

61.283

57.649

35.796

 

Sundry Debtors

156.033

95.581

60.407

 

Cash & Bank Balances

63.098

4.782

0.682

 

Other Current Assets

0.000

0.000

0.000

 

Loans & Advances

13.787

14.195

6.652

Total Current Assets

294.201

172.207

103.537

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Current Liabilities

147.758

96.346

56.481

 

Provisions

8.653

9.208

4.569

Total Current Liabilities

156.411

105.554

61.050

Net Current Assets

137.790

66.653

42.487

 

 

 

 

MISCELLANEOUS EXPENSES

0.036

0.054

0.072

 

 

 

 

TOTAL

206.770

145.401

109.544

 


PROFIT & LOSS ACCOUNT

 

PARTICULARS

 

31.03.2008

31.03.2007

31.03.2006

Sales Turnover

946.091

654.224

328.967

Other Income

3.897

1.501

0.345

Total Income

949.988

655.725

329.312

 

 

 

 

Profit/(Loss) Before Tax

61.674

33.826

27.281

Provision for Taxation

22.813

13.000

10.306

Profit/(Loss) After Tax

38.861

20.826

16.975

 

 

 

 

Earnings in Foreign Currency :

 

 

 

 

Export Earnings

309.737

106.437

NA

 

Other Earnings

0.000

0.000

NA

Total Earnings

309.737

106.437

NA

 

 

 

 

Expenditures :

 

 

 

 

Manufacturing Expenses

73.005

40.443

31.246

 

Administrative Expenses

56.269

42.607

31.389

 

Raw Material Consumed

693.235

512.566

213.161

 

Increase/(Decrease) in Finished Goods

4.087

(14.069)

(2.059)

 

Salaries, Wages, Bonus, etc.

40.419

27.564

17.304

 

Interest

6.474

4.892

4.446

 

Depreciation & Amortization

14.825

7.896

6.544

Total Expenditure

881.314

621.899

302.031

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2008

31.03.2007

31.03.2006

PAT / Total Income

(%)

4.09

3.18

5.15

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

6.52

5.17

8.29

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

17.04

13.99

16.64

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.45

0.39

0.41

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

1.63

1.89

1.55

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.88

1.63

1.70

 


 

LOCAL AGENCY FURTHER INFORMATION

 

Industry Overview :: Drugs and Pharmaceuticals

The Indian pharmaceutical industry is estimated to be worth of US$ 6 billion, growing at over 13 per cent annually, Indian pharmaceutical companies now supply almost all the country’s demand for formulations and nearly 70 per cent of demand for bulk drugs.  

The Indian pharmaceutical industry, which is  a US $ 22 billion Industry, has been growing at a faster pace in recent years. The industry produces bulk drugs which include all major therapeutic groups requiring systematic and modern manufacturing technologies. In India, most of the formulations in various dosage forms are being produced in GMP compliant facilities. India now ranks 4th largest producer of drugs in the world which is accounting 8% of world’s production by volume and 1.5% by value. Indian pharma industry ranks 17th in terms of export value of bulk actives and dosage forms. Indian exports are exported to more than 200 countries around the globe including highly regulated markets of US, Europe, Japan and Australia. Product patent in pharmaceuticals has been introduced in the country with effect from 1st January, 2005 by amending the Patents Act, 1970 in conformity with the TRIPS agreement. The physical infrastructure in the four patent offices in the country (Kolkata, Delhi, Chennai and Mumbai) has been substantially strengthened and computerization has been introduced. Steps are now being taken to further augment and improve the software and human resources in these offices to enable them to deal with the new responsibilities.

 

Some of the official estimates published by the government shows that the exports of pharma constitute nearly 40 per cent of the production with formulations contributing 55 per cent and bulk drugs 45 per cent. The industry ranks 17th in terms of export value of bulk actives and dosage. It comprises large, medium and small-scale operators out of which some 300 companies together account for nearly 90 per cent of the domestic market, while the rest is accounted for by a large number of small companies which total about 9000 units. The export import policy guidelines for Drugs and pharmaceuticals stipulate that the Import of most of the bulk drugs, intermediates and formulations under Chapters 29 and 30 is free. However, quite a few narcotic drugs and psychotropic substances, that were restricted as per Exim Policy 2002-2007 at the instance of the Department of Revenue. On account of structural similarities and non availability of specific codes for many narcotic drugs & psychotropic substances, a large number of organic chemicals including vital bulk drugs and intermediates required by the Pharma industry were also put under restricted category by virtue of their coverage under 9 residual categories of “Others”. Keeping in view the difficulties of a large number of genuine actual users of these substances, the import restrictions on the narcotic drugs and psychotropic substances including those under “others” were lifted. At the same time a new regime for import of narcotic drugs and psychotropic substances has been brought in by DGFT vide Notification No.52 (RE-2005)2004 dated 9th March 2006. 

 

Estimates show that the Pharma exports touched a level of over Rs.249420 millions during 2006-07. Exports constitute a substantial part of the total production of Pharmaceuticals in India. Another note worthy feature of export is more of dosage form export to advanced markets like Europe, US, CIS Africa etc. The trend of exports is as follows: -

 

YEAR

EXPORT (Rs. in millions)

1998-1999

62560.600

1999-2000

72301.600

2000-2001

8574.700

2001-2002

97512.000

2002-2003

128261.000

2003-2004

152132.400

2004-2005

178578.000

2005-2006

225789.800

2006-2007

249420.000


According to IBEF, the domestic Indian pharmaceutical industry is likely to more than triple to US$ 20 billion by 2015 from the current US$ 6 billion to become one of the top ten pharmaceutical markets in the next decade. Ever since the new patent regime is in force, the pharmaceutical market is witnessing structural changes. Consequently, patented drugs are likely to see increased sales in the domestic pharmaceutical market, growing from virtually nothing at present to about US$ 2 billion in seven years.

 

According to a study done by Goldman Sachs, it is estimated that India will be the fifth largest pharmaceutical market in the world by 2020, with sales of US$ 43 billion. With the market is growing with increased disposable incomes, growing middle-class households, expansion of medical infrastructure, greater penetration of health insurance etc have made a positive impact on the pharmaceutical market. Consequently, a number of multinationals have entered the Indian Pharmaceutical market. Already 15 of the 20 largest pharmaceutical companies in the world have been doing business in India. In effect the drugs and pharmaceuticals constitute the 8th largest FDI category in India.

 

India is emerging as the global hub for contract research and manufacturing services (CRAMs) as the low cost and upgraded quality levels helped to put the destination as an emerging one. Some of the companies like Dishman Pharma, Divis Labs and Matrix Labs have been undertaking contract jobs for MNCs in the US and Europe. Pfizer, Merck, GSK, Sanofi Aventis, Novartis, Teva etc. are largely depending on Indian companies for many of their APIs and intermediates.  The Indian CRAMS market which is valued at US$ 895 million in 2006 (as against US$ 533 million) accounts for between 6-7 percent of the global CRAMS market and many expect India will command at least 15 per cent of the market by 2009-10. Research agency Frost & Sullivan estimates this segment to reach close to US$ 6.6 billion by 2013. The Boston Consulting Group estimated that the contract manufacturing market for global companies in India would touch $900 million by 2010. Industry estimates suggest that the Indian companies bagged manufacturing contracts worth $75 million in 2004.

 

Contract research--including both drug discovery research and clinical research has been growing at a phenomenal rate. While clinical trials represent 65 per cent of this market and new drug discovery makes up the remaining 35 per cent. Frost and Sullivan estimates outsourced contract research in India to reach US$ 2 billion by 2010. Similarly, according to a McKinsey report, the global clinical trial outsourcing to India in the pharmaceutical industry is estimated to be worth US$ 1.23 billion by 2010.

 

Over 15 prominent contract research organizations (CROs) are now operating in the country which includes names such as Novartis, Johnson and Johnson, Pliva, Astra Zeneca, Bristol-Myers Squibb and Glaxo Smith Kline among others.

 

Contract manufacturing is another new opportunity for the Indian pharmaceutical industry. Already, India has the largest number of US Food and Drug Administration (US FDA)-approved plants outside the US, with over 100 facilities. And now even small and medium scale pharmaceutical companies are setting up new and upgraded high-quality manufacturing plants to take part in this growing segment.

 

About 40-50 new plants (which are in addition to the plants being set up by major Indian pharmaceutical companies) are likely to be commissioned by these companies in the next two years conforming to the quality standards suggested by the US FDA and the UK Medicines and Healthcare Regulatory Agency (MHRA), making India one of the largest drug manufacturers in the world.

 

Already, Indian drug companies account for over 25 per cent of the total generic drug applications made to the FDA of US, which accounts for over half of the US$ 60 billion market. Also, India has over 100 US FDA-approved plants, the highest number outside the US. Indian companies are also able to build their US generic pipeline with Indian filings of around 408 products.


Industrial Licensing for all bulk drugs cleared by Drug Controller General (India), all their intermediates and formulations has been abolished, subject to stipulations laid down from time to time in the Industrial Policy. 100% FDI is also permissible for the manufacture of Drugs and Pharmaceuticals.


Foreign Direct Investment (FDI) in Drugs and Pharmaceuticals:

 

           FDI upto 74% in the case of bulk drugs, their intermediate Pharmaceuticals and formulations (except those produced by the use of recombinant DNA technology) would be covered under automatic route.  
           FDI above 74% for manufacture of bulk drugs will be considered by the Government on case to case basis for manufacture of bulk drugs from basic stages and their intermediates and bulk drugs produced by the use of recombinant DNA technology as well as the specific cell/tissue targeted formulations provided it involves manufacturing basic drugs

 

Automatic approval for Foreign Technology Agreement (FTA) is already available in the case of all the bulk drugs cleared by Drug Controller General (India) , all their intermediates and formulations, except bulk drugs produced by the use of recombinant DNA technology.

National Pharmaceutical Pricing Authority (NPPA) attempts to streamline and simplify the procedures with regard to drug price monitoring and bring about a greater degree of transparency as well as objectivity to the whole exercise. Fixation and notification of drug prices, both of bulk drugs as well as formulations, is thus the most important function of the authority. The criteria for calculating the fair price are drawn from the Drugs (Prices Control) Order, legislation under the Essential Commodities Act. Set up in 1997, the authority has been enforcing the provisions of the Drugs (Prices Control) Order, dealing with all legal matters arising out of its decisions, undertaking and/or sponsoring relevant studies in respect of pricing of drugs/pharmaceuticals and rendering advice to the central government on changes/ revisions in the drug policy over the years. NPPA is currently fixing prices on the basis of Drugs Price Control Order (DPCO) 1995, which has separate methodology / procedure for price fixation / revision of bulk drugs and formulations.

Form No. 8

 

Name of the company

SHODHANA LABORATORIES LIMITED

Presented By

Dr. T Giridhar, Managing Director and State Bank of Hyderabad, Shapurnagar Branch, Hyderabad

1) Date and description of instrument creating the change

Hypothecation agreement dated 03.11.2001

·         Medium term Loan : Rs.10.000 millions

·         Cash Credit Rs.5.000 millions

·         Letter of Credit Rs.2.500 millions

2) Amount secured by the charge/amount owing on the securities of charge

Rs.17.500 millions

MTL : 7.500, CC : 5.000, LC : 2.500

3) Short particular of the property charged. If the property acquired is subject to charge, date of the acquired of the property should be given

Hypothecation of Raw Materials, Stock, receivables, spares, machinery

4) Gist of the terms and conditions and extent and operation of the charge.

·         Margin : Stocks : 25%

·         Rate of interest : MTL 15.50% p.a.

·         CC 16%

5) Name and Address and description of the person entitled to the charge.

State Bank of Hyderabad

Shapurnagar, Jeedimetla, Hyderabad – 500 055, Andhra Pradesh, India   

6) Date  and brief description of instrument modifying the charge

1.       C-1A: Supplemental Agreement of loan for increase in the overall limit dated 14.10.2003

2.       C-2A : Supplemental Agreement of Hypothecation of goods and assets for increase in the overall limit dated 14.10.2003

3.       C-3A : Supplemental Agreement of Pledge of goods and assets for increase in the overall limit dated 14.10.2003

4.       C-4A : Supplemental Deed of Guarantee for increase in overall limit dated 14.10.2003

5.       Letter regarding the grant of individual limits within the overall limit, dated 14.10.2003

7) Particulars of modifications specifying the terms and conditions or the extent of operations of the charge in which modification is made and the details of the modification.

Total limits have been enhanced from Rs.23.500 millions to Rs.38.000 millions

 

Rs. in millions

Existing

Revised

CC (Hyp)

5.000

12.500

CC (Adhoc)

6.000

--

STC Loan

--

3.000

MTL-1

10.000

10.000

MTL-2

--

7.500

ILC/FLC

2.500

5.000

Total

23.500

38.000

Security : Primary

Hypothecation of raw materials, stock in process, finished goods, consumable spares, book debts and receivables.

 

Equal Mortgage of existing factory land and building situated at Plot No. 26, Sy No. 264 admeasuring 6073.54 sq. yards. At Phase – I, IDA, Jeedimetla, Qutbullapur Mandal, RR District standing in the name of Company.

Equitable mortgage of the factory land situated plot no. 9, admeasuring 1850 sq. yards Phase – I, IDA, Jeedimetla.

Pledge of all the Plant and Machinery of the company.

 

 

Corporate identity number of the company

U24230AP2000PLC035348

Name of the company

SHODHANA LABORATORIES LIMITED

Address of the registered office or of the principal place of  business in India of the company

No. 705, Aditya Trade Center, Ameerpet, Hyderabad – 500 038, Andhra Pradesh, India

This form is for

Modification of charge

Type of charge

·         Immovable property

·         Book debts

·         Movable property (not being pledge)

·         Floating charge 

Particular of charge holder

State Bank of Hyderabad

Shapurnagar, Jeedimetla, Hyderabad – 500 055, Andhra Pradesh, India   

Nature of instrument creating charge

·         Credit Facilities – Sanction of Limits

·         Agreement of Loan for over all limit

·         Agreement of Hypothecation of Goods and Assets

·         Letter regarding the grant of individual limits within the over all limit. 

Date of instrument Creating the charge

16.07.2008

Amount secured by the charge

Rs.195.000 millions

Brief of the principal terms an conditions and extent and operation of the charge

·         Rate on interest

For term Loan and Corporate Loan : 11.5% p.a. (1% Below PLR)

For Cash Credit Hypothecation : 12.5% p.a. (2% below PLR)

 

·         Terms of repayment

Working Capital is repayable on demand

 

·         Margin

Raw Materials : 25%

Stock in Process : 25%

Finished Goods : 25%

Book debts / Receivables : 25%

 

·         Extent and operation of the charge

First charge on both present and future current assets and fixed assets of the company

 

·         Others

Nil  

Particulars of the property charged

First charge on both present and future current assets and fixed assets of the company

 

Extension of charge on the fixed assets of the company including EM of Factory Land and Building

Particulars of the present modification

The Existing credit facilities of Rs.132.500 millions have been enhanced to Rs.195.000 millions.

 

Profitability

 

Profit is increased from Rs.20.825 to Rs.38.861 millions from earlier years. The Profit percentage was good as there were couple of contact manufacturing opportunities.

 

Fixed Assets

 

·         Land and Site

·         Buildings

·         Plant and Machinery

·         Furniture and Fixture

·         Vehicles

·         Computers

·         Office Equipments

·         M E Operator

 

Web Details

 

Profile

 

Established and headed by a Technocrat, a doctorate in chemistry, with 20 years rich industrial experience in various industries including Warner Hindustan, Standard Organics Limited (1982-84)and Cheminor Drugs Limited (Dr.Reddy's wing, from its inception in 1984 till September 2000, last tenure being Senior Vice-President Technical and Bulk operations for 10years from 1990 to 2000) along with one of his ex colleagues who worked as GM Manufacturing in Dr. Reddy's having an experience of 15 years


Supported by well-experienced technical staff with 7 to 18 years of R and D and manufacturing experiences.

 

 


 

CMT REPORT (Corruption, Money Laundering & Terrorism]

 

The Public Notice information has been collected from various sources including but not limited to: The Courts, India Prisons Service, Interpol, etc.

 

1]         INFORMATION ON DESIGNATED PARTY

No exist designating subject or any of its beneficial owners, controlling shareholders or senior officers as terrorist or terrorist organization or whom notice had been received that all financial transactions involving their assets have been blocked or convicted, found guilty or against whom a judgement or order had been entered in a proceedings for violating money-laundering, anti-corruption or bribery or international economic or anti-terrorism sanction laws or whose assets were seized, blocked, frozen or ordered forfeited for violation of money laundering or international anti-terrorism laws.

 

2]         Court Declaration :

No exist to suggest that subject is or was the subject of any formal or informal allegations, prosecutions or other official proceeding for making any prohibited payments or other improper payments to government officials for engaging in prohibited transactions or with designated parties.

 

3]         Asset Declaration :

No records exist to suggest that the property or assets of the subject are derived from criminal conduct or a prohibited transaction.

 

4]         Record on Financial Crime :

            Charges or conviction registered against subject:                                                              None

 

5]         Records on Violation of Anti-Corruption Laws :

            Charges or investigation registered against subject:                                                          None

 

6]         Records on Int’l Anti-Money Laundering Laws/Standards :

            Charges or investigation registered against subject:                                                          None

 

7]         Criminal Records

No available information exist that suggest that subject or any of its principals have been formally charged or convicted by a competent governmental authority for any financial crime or under any formal investigation by a competent government authority for any violation of anti-corruption laws or international anti-money laundering laws or standard.

 

8]         Affiliation with Government :

No record exists to suggest that any director or indirect owners, controlling shareholders, director, officer or employee of the company is a government official or a family member or close business associate of a Government official.

 

9]         Compensation Package :

Our market survey revealed that the amount of compensation sought by the subject is fair and reasonable and comparable to compensation paid to others for similar services.

 

10]        Press Report :

            No press reports / filings exists on the subject.

 

 

CORPORATE GOVERNANCE

 

MIRA INFORM as part of its Due Diligence do provide comments on Corporate Governance to identify management and governance. These factors often have been predictive and in some cases have created vulnerabilities to credit deterioration.

 

Our Governance Assessment focuses principally on the interactions between a company’s management, its Board of Directors, Shareholders and other financial stakeholders.

 

 

CONTRAVENTION

 

Subject is not known to have contravened any existing local laws, regulations or policies that prohibit, restrict or otherwise affect the terms and conditions that could be included in the agreement with the subject.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.54.40

UK Pound

1

Rs.81.56

Euro

1

Rs.71.23

 

 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

6

PAID-UP CAPITAL

1~10

6

OPERATING SCALE

1~10

6

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

6

--PROFITABILIRY

1~10

6

--LIQUIDITY

1~10

6

--LEVERAGE

1~10

6

--RESERVES

1~10

6

--CREDIT LINES

1~10

6

--MARGINS

-5~5

-

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

YES

--LITIGATION

YES/NO

NO

--OTHER ADVERSE INFORMATION

YES/NO

NO

MERIT POINTS

 

 

--SOLE DISTRIBUTORSHIP

YES/NO

NO

--EXPORT ACTIVITIES

YES/NO

NO

--AFFILIATION

YES/NO

NO

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

54

 

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

Unfavourable & favourable factors carry similar weight in credit consideration. 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

NR

In view of the lack of information, we have no basis upon which to recommend credit dealings

No Rating

 

 

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.