MIRA INFORM REPORT

 

 

Report Date :

08.11.2013

 

IDENTIFICATION DETAILS

 

Name :

AVS INTERNATIONAL PRIVATE LIMITED

 

 

Registered Office :

58, Manvihar Colony, Shamsabad Road, Agra – 282001, Uttar Pradesh

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

19.12.2006

 

 

Com. Reg. No.:

20-32652

 

 

Capital Investment / Paid-up Capital :

Rs.5.499 Millions

 

 

CIN No.:

[Company Identification No.]

U19116UP2006PTC032652

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Manufacturer and Exporter of Footwear.

 

 

No. of Employees :

18 [In Office 4 and In Factory 14] Approximately

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (28)

 

RATING

STATUS

 

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having moderate track record. The rating takes into consideration the modest net worth marked by small scale operation. The borrowings of the company also seem to be increasing.

 

However, trade relations are reported as fair. Business is active. Payments are reported to be slow but correct.

 

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

 

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 – March 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

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

 

The current downturn provides an opportunity to push ahead with reforms to accelerate growth, says the latest India Development Update report released by the World Bank. The report says that the adverse effects of rupee depreciation are likely to be offset by the gains in the exports performance due to improved external competitiveness. Since May this year, the local currency has depreciated substantially and fell to a record level of Rs 68.85 to a dollar on August, 28.

 

A stagflation like situation appears to have arisen as inflation jumped to an eight month high of 6.46 % for the month of September. It is up from 6.10 % in August. Growth continues to be muted with factory output plunging to 0.6  % in August. Onion prices have risen nearly 300 % from last September. Vegetables cost nearly 90 % more than they did last year. Wake up to the economic contribution of slum dwellers. They contribute more than 7.5 % to the country’s gross domestic product, according to a recent study conducted in 50 top cities.

 

136000 estimated number of jobs created during the second quarter of the current financial year. 50000 estimated number of additional jobs in the field of corporate social responsibility in the coming years.

 

The International Finance Corporation expects to come out with its rupee linked bonds issue before the end of 2013 as a part of its plan to raise $ 1 billion. The Apple iPhone 5c (Rs 41900 for 16 GB variant) and 5s (Rs 53500 for 16GB variant) has been launched in India from 1st November.

 

The Land Acquisition Act to provide just and fair compensation to farmers will come into force from January 1 next year, said Rural Development Minister Jairam Ramesh. The Act replaces a 119 year old registration. The Securities and Exchange Board of India has approved the trading of currency futures on the Bombay Stock Exchange. The exchange plans to launch the currency futures platform with advanced trading technology by the end of November.

 

 

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. Vijay Tomar

Designation :

Chief Managing Director

Contact No.:

91-9997016488

Date :

06.11.2013

 

 

LOCATIONS

 

Registered / Corporate Office :

58, Manvihar Colony, Shamsabad Road, Agra – 282001, Uttar Pradesh, India

Tel. No.:

91-562-2482725 / 4040200

Mobile No.:

91-9997016488 [Chief Managing Director]

Fax No.:

91-562-4033547

E-Mail :

marketing@avsgroup.in

priyankaandassociates@gmail.com

cmd@avsgroup.in

cssumitgupta@gmail.com

Website :

http://www.avsgroup.in

Location:

Rented

 

 

Factory:

32/76, Mauja Bag, Rajpur, Shamshabad Road, Agra-282001, Uttar Pradesh, India

 

 

DIRECTORS

 

AS ON 30.09.2012

 

Name :

Mr. Vijay Tomar

Designation :

Chief Managing Director

Address :

58, Manvihar Colony, Shamsabad Road, Agra – 282001, Uttar Pradesh, India

Date of Birth/Age :

23.08.1965

Date of Appointment :

04.02.2011

Din No.:

03405907

Other Directorship:

S.

No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Company/ LLP Status

Defaulting status

1

U19116UP2006PTC032652

AVS INTERNATIONAL PRIVATE LIMITED

Director

04/02/2011

04/02/2011

Active

NO

2

U19201UP2005PTC030489

DAUPHICUIR KIALE EXPORTS PRIVATE LIMITED

Additional director

12/03/2013

12/03/2013

Active

NO

3

U19115UP2009PTC037714

MDS LEATHERS PRIVATE LIMITED

Additional director

12/03/2013

12/03/2013

Active

NO

 

 

Name :

Mrs. Kamlesh Kumari Tomar

Designation :

Director

Address :

58, Manvihar Colony, Shamsabad Road, Agra – 282001, Uttar Pradesh, India

Date of Birth/Age :

08.09.1947

Date of Appointment :

19.12.2006

Din No.:

02684748

Other Directorship:

S.

No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Company/ LLP Status

Defaulting status

1

U19116UP2006PTC032652

AVS INTERNATIONAL PRIVATE LIMITED

Director

19/12/2006

19/12/2006

Active

NO

2

U19115UP2009PTC037714

MDS LEATHERS PRIVATE LIMITED

Director

03/07/2009

03/07/2009

Active

NO

 

 

Name :

Mr. Kushalpal Singh Tomar

Designation :

Director

Address :

58, Manvihar Colony, Shamsabad Road, Agra – 282001, Uttar Pradesh, India

Date of Birth/Age :

11.01.1938

Date of Appointment :

19.12.2006

Din No.:

02684752

Other Directorship:

S.

No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Company/ LLP Status

Defaulting status

1

U19116UP2006PTC032652

AVS INTERNATIONAL PRIVATE LIMITED

Director

19/12/2006

19/12/2006

Active

NO

2

U19115UP2009PTC037714

MDS LEATHERS PRIVATE LIMITED

Director

03/07/2009

03/07/2009

Active

NO

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 30.09.2012

 

Names of Shareholders

 

No. of Shares

Kushalpal Singh Tomar

 

500

Kamlesh Kumari Tomar

 

1500

Devika Tomar

 

4990

Malika Tomar

 

5000

Vijay Tomar

 

19000

 

 

 

TOTAL

 

30990

 

AS ON 30.09.2012

 

Equity Share Breakup

 

Percentage of Holding

Category

 

 

Directors or relatives of directors

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer and Exporter of Footwear.

 

 

Agencies Held :

·         Santabaron Ventures Limited, Ghana

·         Cosmic Technologies Private Limited, Sri Lanka

 

 

Exports :

 

Products :

Footwear and Army Boot

Countries :

·         Ghana

·         Sri Lanka

·         France

·         Dubai

 

 

Terms :

 

Selling :

LC and Credit

 

 

Purchasing :

Credit

 

PRODUCTION STATUS [AS ON 31.03.2013]

 

Particulars

Installed Capacity

Actual Production

 

 

 

Army Shoes and Boot

3000 Pair/Month

2000 Pair/Month

 

 

GENERAL INFORMATION

 

Customers :

Retailers

 

 

No. of Employees :

18 [In Office 4 and In Factory 14] Approximately

 

 

Bankers :

·         Punjab National Bank, Shahzadi Mandi Branch, Agra – 282006, Uttar Pradesh, India

·         Bank of India, Sanjay Place, Agra, Uttar Pradesh, India

 

 

Facilities :

Secured Loan

As on 31.03.2013

[Rs. in Millions]

As on 31.03.2012

[Rs. in Millions]

Long Term Borrowings

 

 

Term Loans

 

 

From Bank – Term Loan From PNB

1.381

2.280

 

 

 

Short Term Borrowings

 

 

From Bank – Limit From PNB

9.633

6.443

TOTAL

11.014

8.723

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Srivastava Jain and Company

Chartered Accountants

Address :

40-MMIG, Nehru Enclave, Shamsabad Road, Agra – 282001, Uttar Pradesh, India

Mobile No.:

91-9719106424/ 9557590001

Email:

ca.sanjeev2001@gmail.com

PAN No:

ABOFS8311D

 

 

Sister Concern :

·         MDS Leather Private Limited

Address: 32/76, Mauja Bag, Rajpur, Shamshabad Road, Agra-282001, Uttar Pradesh, India

Line of Business: Footwear.

 

 

CAPITAL STRUCTURE

 

AS ON 30.09.2012

 

Authorised Capital :

No. of Shares

Type

Value

Amount

100000

Equity Shares

Rs.100/- each

Rs.10.000 Millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

30990

Equity Shares

Rs.100/- each

Rs.3.099 Millions

 

 

AS ON 31.03.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

100000

Equity Shares

Rs.100/- each

Rs.10.000 Millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

54990

Equity Shares

Rs.100/- each

Rs.5.499 Millions


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2013

31.03.2012

31.03.2011

I.        EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

5.499

3.099

3.099

(b) Reserves & Surplus

1.331

0.170

0.114

(c) Money received against share warrants

0.000

0.000

0.000

 

 

 

 

(2) Share Application money pending allotment

0.000

2.400

0.300

Total Shareholders’ Funds (1) + (2)

6.830

5.669

3.513

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

1.529

2.280

2.761

(b) Deferred tax liabilities (Net)

0.000

0.000

0.000

(c) Other long term liabilities

0.000

0.000

0.000

(d) long-term provisions

0.000

0.000

0.000

Total Non-current Liabilities (3)

1.529

2.280

2.761

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

14.099

6.443

7.080

(b) Trade payables

16.670

8.848

10.637

(c) Other current liabilities

0.418

0.146

0.223

(d) Short-term provisions

0.000

0.000

0.000

Total Current Liabilities (4)

31.187

15.437

17.940

 

 

 

 

TOTAL

39.546

23.386

24.214

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

5.040

5.535

6.007

(ii) Intangible Assets

0.000

0.000

0.000

(iii) Capital work-in-progress

0.000

0.000

0.000

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

0.350

0.350

0.000

(c) Deferred tax assets (net)

0.027

0.001

0.000

(d) Long-term Loan and Advances

0.000

0.000

0.000

(e) Other Non-current assets

0.059

0.695

0.098

Total Non-Current Assets

5.476

6.581

6.105

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

8.008

8.549

9.137

(c) Trade receivables

19.981

0.887

3.742

(d) Cash and cash equivalents

0.685

0.636

0.213

(e) Short-term loans and advances

5.396

6.733

5.017

(f) Other current assets

0.000

0.000

0.000

Total Current Assets

34.070

16.805

18.109

 

 

 

 

TOTAL

39.546

23.386

24.214

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Income

41.179

30.209

20.557

 

 

Other Income

0.662

1.315

1.614

 

 

TOTAL                                     (A)

41.841

31.524

22.171

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Purchases of Stock in Trade

23.623

23.843

16.439

 

 

Employee Benefits Expenses

5.729

1.123

2.928

 

 

Other Expenses

9.205

3.069

2.822

 

 

Change in Inventories of Finished Goods, Work in Progress and Stock in Trade

0.540

0.588

(2.108)

 

 

TOTAL                                     (B)

39.097

28.623

20.081

 

 

 

 

 

Less

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

2.744

2.901

2.090

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

1.412

1.707

1.306

 

 

 

 

 

 

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

1.332

1.194

0.784

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

0.955

1.063

0.688

 

 

 

 

 

 

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

0.377

0.131

0.096

 

 

 

 

 

Less

TAX                                                                  (H)

0.117

0.040

0.000

 

 

 

 

 

 

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

0.260

0.091

0.096

 

 

 

 

 

 

Earnings / (Loss) Per Share (Rs.)

4.74

2.92

--

 

 


KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

0.62

0.29

0.43

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

0.92

0.43

0.47

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

0.96

0.57

0.40

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.05

0.02

0.03

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

2.29

1.54

2.80

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.09

1.09

1.00

 

 

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

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

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

 

 

INDEX OF CHARGES: NO CHARGES EXIST FOR COMPANY.

 

 

Unsecured Loan

As on 31.03.2013

[Rs. in Millions]

As on 31.03.2012

[Rs. in Millions]

Long Term Borrowings

 

 

From Other Parties

0.148

0.000

 

 

 

Short Term Borrowings

 

 

Advances From Customers

4.466

0.000

TOTAL

4.614

0.000

 

 

FIXED ASSETS:

 

·         Laptop

·         Computer

·         Printer

·         Air Conditioner

·         Inverter

·         Mobile

·         Office Equipment

·         Samples and Design

·         Scooter

·         Shoe Last

·         Building

·         Furniture and Fixture

·         Plant and Machinery

 

 

TRADE REFERENCES:

 

·         Anaam Trading Company

·         Kailash Rubber Industries

 

------------------------------------------------------------------------------------------------------------------------------

 

NET WORTH STATEMENT OF MR. KUSHAL PAL SINGH TOMAR

 

(RS. IN MILLIONS)

 

PARTICULAR

 

AMOUNT

ASSETS

 

 

FIXED ASSES

 

Agri Land at Aligarh 17.50 Bigha

17.500

Scooter

0.050

Shares in AVS International Private Limited

0.150

Share in MDS Leathers Private Limited

0.005

 

 

CURRENT ASSETS

 

Deposits and Receivables

1.300

Cash and Bank Balances

0.095

 

 

NET WORTH

19.100

 

------------------------------------------------------------------------------------------------------------------------------

 

NET WORTH STATEMENT OF MRS. KAMLESH KUMARI TOMAR

 

(RS. IN MILLIONS)

 

PARTICULAR

 

AMOUNT

ASSETS

 

 

FIXED ASSES

 

Jewellery

1.200

 

 

INVESTMENTS

 

Shares in AVS International Private Limited

0.050

 

 

CURRENT ASSETS

 

Deposits and Receivables

0.850

Cash and Bank Balances

0.150

 

 

NET WORTH

2.250

 

------------------------------------------------------------------------------------------------------------------------------

 

NET WORTH STATEMENT OF MR. VIJAY TOMAR

 

(RS. IN MILLIONS)

 

PARTICULAR

 

AMOUNT

ASSETS

 

 

FIXED ASSES

 

Residential House

6.000

Car

1.500

 

 

INVESTMENTS

 

Shares in AVS International Private Limited

4.300

 

 

CURRENT ASSETS

 

Cash and Bank Balance

0.450

 

 

TOTAL ASSETS

12.250

 

 

LIABILITIES

 

Loans, Current Liabilities

1.000

 

 

NET WORTH [ASSETS – LIABILITIES]

11.250

 

------------------------------------------------------------------------------------------------------------------------------

 

OPERATING STATEMENT

 

(RS. IN MILLIONS)

 

Particulars

2014

2015

2016

2017

2018

2019

 

 

PROJECTED

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Export Sales

51.353

56.488

62.137

68.351

75.186

82.705

Add: Other Revenue Income

1.027

1.130

1.243

1.367

1.504

1.654

Less: Excise Duty

0.000

0.000

0.000

0.000

0.000

0.000

Net Sales

52.380

57.618

63.380

69.718

76.690

84.359

 

 

 

 

 

 

 

% age rise (+) or fall (-) in net sales compared to previous year (annualized)

2.519

1.000

1.000

1.000

1.000

1.000

 

 

 

 

 

 

 

Export Incentives

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost of Sales

 

 

 

 

 

 

a) Raw Materials (including stores)

 

 

 

 

 

 

- Imported

0.000

0.000

0.000

0.000

0.000

0.000

- Indigenous

30.416

35.482

39.096

43.104

47.544

52.461

 

 

 

 

 

 

 

b) Other Spares

 

 

 

 

 

 

- Imported

0.000

0.000

0.000

0.000

0.000

0.000

- Indigenous

0.000

0.000

0.000

0.000

0.000

0.000

c) Power and Fuel

0.443

0.483

0.523

0.563

0.603

0.643

d) Direct Labour

3.555

3.877

4.199

4.521

4.843

5.165

e) Repair and maintenance

0.000

0.000

0.000

0.000

0.000

0.000

f) Other manufacturing expenses/ research and development cost

0.616

0.682

0.759

0.847

0.948

1.063

g) Depreciation

0.797

0.647

0.596

0.483

0.396

0.329

 

 

 

 

 

 

 

Sub-Total

35.827

41.171

45.173

49.518

54.335

59.661

 

 

 

 

 

 

 

Add: Opening Stock in process

1.589

0.968

1.065

1.171

1.288

1.417

 

 

 

 

 

 

 

Sub Total

37.416

42.139

46.238

50.689

55.623

61.078

 

 

 

 

 

 

 

Less: Closing stock in process

0.968

1.065

1.171

1.288

1.417

1.559

 

 

 

 

 

 

 

Sub-Total (Cost of Production)

36.448

41.074

45.067

49.400

54.206

59.519

 

 

 

 

 

 

 

Add: Opening Stock of Finished Goods

4.019

3.209

3.530

3.883

4.272

4.699

Subtotal

40.466

44.284

48.597

53.284

58.477

64.218

 

 

 

 

 

 

 

Less: Closing Stock of Finished Goods

3.209

3.530

3.883

4.272

4.699

5.169

 

 

 

 

 

 

 

Sub-Total (Cost of Sales)

37.257

40.753

44.714

49.012

53.779

59.049

 

 

 

 

 

 

 

Selling, general and administrative Expenses

12.852

14.445

16.040

17.637

19.236

20.836

Sub-Total

50.109

55.198

60.754

66.649

73.015

79.885

 

 

 

 

 

 

 

Operating Profit

2.271

2.419

2.626

3.069

3.676

4.473

 

 

 

 

 

 

 

Interest

0.977

0.873

0.873

0.873

0.873

0.873

 

 

 

 

 

 

 

Operating profit after interest

1.294

1.546

1.753

2.196

2.803

3.600

 

 

 

 

 

 

 

Others

0.020

0.020

0.019

0.000

0.000

0.000

 

 

 

 

 

 

 

Net of other non-operating income/expenses

(0.020)

(0.020)

(0.019)

0.000

0.000

0.000

 

 

 

 

 

 

 

Profit before tax/Loss

1.274

1.526

1.734

2.196

2.803

3.600

 

 

 

 

 

 

 

Less: Provision for taxes

0.394

0.472

0.536

0.679

0.866

1.112

 

 

 

 

 

 

 

Net Profit (10-11)

0.880

1.055

1.198

1.517

1.937

2.488

 

 

 

 

 

 

 

Retained Profit

0.880

1.055

1.198

1.517

1.937

2.488

 

 

 

 

 

 

 

Retained Profit/Net Profit (% age)

100.00

100.00

100.00

100.00

100.00

100.00

 

 

------------------------------------------------------------------------------------------------------------------------------

 

ANALYSIS OF BALANCE SHEET

 

(RS. IN MILLIONS)

 

Particulars

2014

2015

2016

2017

2018

2019

 

 

PROJECTED

 

 

 

 

 

 

 

CURRENT LIABILITIES

 

 

 

 

 

 

Short – Term borrowings from banks [including bill purchased, discounted and excess borrowings placed on repayment basis]

 

 

 

 

 

 

From applicant Banks

9.700

9.700

9.700

9.700

9.700

9.700

From Other Banks

0.000

0.000

0.000

0.000

0.000

0.000

Of which BP and BD

0.000

0.000

0.000

0.000

0.000

0.000

Sub Total (A)

9.700

9.700

9.700

9.700

9.700

9.700

 

 

 

 

 

 

 

Short Term Borrowings from others

5.843

6.427

7.070

7.777

8.554

9.410

Sundry creditors [Trade]

0.000

0.000

0.000

0.000

0.000

0.000

Sundry creditors [Expenses]

0.000

0.000

0.000

0.000

0.000

0.000

Advance payments from customers/ deposits from dealers

0.000

0.000

0.000

0.000

0.000

0.000

Provision of taxes

0.000

0.000

0.000

0.000

0.000

0.000

Dividend Payable

0.000

0.000

0.000

0.000

0.000

0.000

Other Statutory Liabilities

(Due within one year)

0.000

0.000

0.000

0.000

0.000

0.000

Deposits/ Installments of Term/ loans/DPGs/Debentures etc. (Due within one year)

0.000

0.000

0.000

0.000

0.000

0.000

Other current liabilities and provision 

(Due within one year)

0.500

0.600

0.700

0.800

0.900

1.000

 

 

 

 

 

 

 

Sub – Total (B)

6.343

7.027

7.770

8.577

9.454

10.410

 

 

 

 

 

 

 

TOTAL CURRENT LIABILITIES

16.043

16.727

17.470

18.277

19.154

20.110

 

 

 

 

 

 

 

TERM LIABILITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

Debentures (Not Maturing within one year)

0.000

0.000

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

Unsecured Loans from Directors

(Redeemable after one year)

0.000

0.000

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

Term Loans

(Excluding Installment)

0.000

0.000

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

Deferred Installment

(Due within one year)

0.000

0.000

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

Term deposit

(repayable after one year)

0.000

0.000

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

Other Term Liabilities

0.000

0.000

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

TOTAL TERM LIABILITIES

 

0.000

0.000

0.000

0.000

0.000

0.000

TOTAL OF OUTSIDE LIABILITIES

 

16.043

16.727

17.470

18.277

19.154

20.110

 

 

 

 

 

 

 

NET WORTH

 

 

 

 

 

 

 

Share Capital Account 

5.499

5.499

5.499

5.499

5.499

5.499

General Reserve

0.000

0.000

0.000

0.000

0.000

0.000

Shares Premium Account

0.000

0.000

0.000

0.000

0.000

0.000

Surplus (+) or deficit (-) in Profit and Loss Account others (Specify)

1.309

2.364

3.562

5.080

7.016

9.504

Differed Tax Liability

0.000

0.000

0.000

0.000

0.000

0.000

Less: Revolution Reserve

0.000

0.000

0.000

0.000

0.000

0.000

Capital Subsidy

0.901

0.901

0.901

0.901

0.901

0.901

Unsecured Loan (Quashi Capital)

0.500

0.500

0.500

0.500

0.500

0.500

 

 

 

 

 

 

 

NET WORTH

8.209

9.264

10.462

11.980

13.916

16.404

 

 

 

 

 

 

 

TOTAL LIABILITIES

 

24.252

25.991

27.932

30.256

33.071

36.514

 

 

 

 

 

 

 

ASSETS

 

 

 

 

 

 

CURRENT ASSETS

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash and Bank Balance

0.223

0.519

1.005

1.564

2.333

3.448

 

 

 

 

 

 

 

Fixed deposit with bank

0.000

0.000

0.000

0.000

0.000

0.000

Receivable Other than Exports

0.000

0.000

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

Installment of deferred receivable

(due within one year)

0.000

0.000

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

Export receivables (include bills purchase and discounted by banks)

4.279

4.707

5.178

5.696

6.266

6.892

 

 

 

 

 

 

 

INVENTORY:

11.217

12.339

13.573

14.930

16.423

18.065

Raw materials  (including stores and other item used in the process of manufacturing)

7.040

7.744

8.518

9.370

10.307

11.338

Imported

0.000

0.000

0.000

0.000

0.000

0.000

Indigenous

7.040

7.744

8.518

9.370

10.307

11.338

 

 

 

 

 

 

 

Stock – in – process

0.968

1.065

1.171

1.288

1.417

1.559

Finished Goods

3.209

3.530

3.883

4.272

4.699

5.169

 

 

 

 

 

 

 

Other Consumable Spares

0.000

0.000

0.000

0.000

0.000

0.000

Imported Consumables

0.000

0.000

0.000

0.000

0.000

0.000

Indigenous Consumables

0.000

0.000

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

Advance to Suppliers of Raw materials and stores and spares  

3.300

3.600

3.900

4.200

4.500

4.800

Advances Payments Taxes

0.600

0.660

0.726

0.799

0.878

0.966

Other current assets

0.600

0.660

0.726

0.799

0.878

0.966

 

 

 

 

 

 

 

TOTAL CURRENT ASSETS

 

19.620

21.826

24.382

27.189

30.400

34.172

 

 

 

 

 

 

 

FIXED ASSETS

 

 

 

 

 

 

Gross Block

7.906

8.106

8.106

8.106

8.106

8.106

Depreciation to date

3.663

4.310

4.906

5.389

5.785

6.114

 

 

 

 

 

 

 

NET BLOCK

4.243

3.796

3.200

2.717

2.321

1.992

 

 

 

 

 

 

 

Investment/ books debts/ advances/ exposits which are not current assets 

0.350

0.350

0.350

0.350

0.350

0.350

Investment in subsidiary company

0.350

0.350

0.350

0.350

0.350

0.350

Others Investment

0.000

0.000

0.000

0.000

0.000

0.000

Security Deposits

0.000

0.000

0.000

0.000

0.000

0.000

Others

0.000

0.000

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

TOTAL OTHER NON – CURRENT ASSETS

0.350

0.350

0.350

0.350

0.350

0.350

 

 

 

 

 

 

 

Intangible assets

0.039

0.019

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

TOTAL ASSETS

 

24.252

25.991

27.932

30.256

33.070

36.514

 

------------------------------------------------------------------------------------------------------------------------------

 

 

 

FINANCIAL INDICATORS

 

(RS. IN MILLIONS)

 

Particulars

2014

2015

2016

2017

2018

2019

 

 

PROJECTED

 

 

 

 

 

 

 

Installed Capacity Quantity

Net Sales Quantity

 

 

 

 

 

 

Domestic Sales (Gross)

0.000

0.000

0.000

0.000

0.000

0.000

Export Sales

51.353

56.488

62.137

68.351

75.186

82.705

Net Sales (Value)

52.380

57.618

63.380

69.718

76.690

84.359

 

 

 

 

 

 

 

Operating Profit

1.294

1.546

1.753

2.196

2.803

3.600

 

 

 

 

 

 

 

Profit Before Tax

1.274

1.526

1.734

2.196

2.803

3.600

 

 

 

 

 

 

 

PBT/Sales (%)

2.43

2.65

2.74

3.15

3.65

4.27

 

 

 

 

 

 

 

Profit After Tax

0.880

1.055

1.198

1.517

1.937

2.488

 

 

 

 

 

 

 

Cash Accrual

1.677

1.702

1.794

2.000

2.333

2.817

 

 

 

 

 

 

 

PBDIT

3.048

3.046

3.203

3.552

4.072

4.802

 

 

 

 

 

 

 

Paid Up Capital

5.499

5.499

5.499

5.499

5.499

5.499

 

 

 

 

 

 

 

TNW

8.170

9.245

10.462

11.980

13.916

16.404

 

 

 

 

 

 

 

Adjusted TNW

7.820

8.895

10.112

11.630

13.566

16.054

 

 

 

 

 

 

 

TOL/TNW (Times)

1.96

1.81

1.67

1.53

1.38

1.23

 

 

 

 

 

 

 

TOL/ Adjusted TNW

0.205

0.188

0.173

0.157

0.141

0.125

 

 

 

 

 

 

 

Current Assets

19.620

21.826

24.382

27.189

30.400

34.172

 

 

 

 

 

 

 

Current Ratio

1.22

1.30

1.40

1.49

1.59

1.70

 

 

 

 

 

 

 

NWC

3.577

5.099

6.912

8.912

11.246

14.062

 

 

 

 

 

 

 

EFFICIENCY RATIOS

 

 

 

 

 

 

Net Sales/TTA (Times)

2.16

2.22

2.27

2.30

2.32

2.31

PBT/Total Tangible Assets (%)

5.26

5.88

6.21

7.26

8.47

9.86

Operating Cost of Sales (%)

97.53

97.32

97.23

96.85

96.35

95.73

Bank Finance/ Ct. Assets (%)

49.44

44.44

39.78

35.68

31.91

28.39

(Inventory/Net Sales + Receivables/Gross Sales) Days

78.16

78.16

78.16

78.16

78.16

78.16

 

 

 

 

 

 

 

RISK RATING RELATED RATIOS

 

 

 

 

 

 

TOL/TNW

0.196

0.181

0.167

0.153

0.138

0.123

Current Ratio

1.22

1.30

1.40

1.49

1.59

1.70

ROCE (PBDIT/TA) (%)

12.57

11.72

11.47

11.74

12.31

13.15

Retained Profit/TA (%)

3.63

4.06

4.29

5.01

5.86

6.81

PBDIT/Interest

0.312

0.349

0.367

0.407

0.466

0.550

PAT/Operative Income (%)

1.72

1.87

1.92

2.18

2.53

2.95

Net Cash Acrual/Total Debt

1.045

1.017

1.027

1.094

1.218

1.401

(Inventory / Net Sales) + (Receivables / Gross Sales) Days

78.16

78.16

78.16

78.16

78.16

78.16

Gross DSCR

2.72

2.94

3.34

5.34

0.00

0.00

 

------------------------------------------------------------------------------------------------------------------------------

 

FUND FLOW STATEMENT

 

(RS. IN MILLIONS)

 

Particulars

2014

2015

2016

2017

2018

2019

 

 

PROJECTED

 

 

 

 

 

 

 

1.  SOURCES

 

 

 

 

 

 

  a) Net profit (after tax)

0.880

1.055

1.198

1.517

1.937

2.488

  b) Depreciation

0.797

0.647

0.596

0.483

0.396

0.329

  c) Increase in capital

0.000

0.000

0.000

0.000

0.000

0.000

  d) Increase in – Secured Loan      

0.000

0.000

0.000

0.000

0.000

0.000

                     Unsecured Loan

0.000

0.000

0.000

0.000

0.000

0.000

  e) Decrease in :

 

 

 

 

 

 

       i)  Fixed Assets

0.000

0.000

0.000

0.000

0.000

0.000

       ii) Capital Work in Progress

0.000

0.000

0.000

0.000

0.000

0.000

  f) Others Non Current Assets

0.020

0.020

0.019

0.000

0.000

0.000

  g) Others

0.352

0.001

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

    h) TOTAL

2.049

1.723

1.813

2.000

2.333

2.817

 

 

 

 

 

 

 

2.  USES

 

 

 

 

 

 

  a) Net loss

0.000

0.000

0.000

0.000

0.000

0.000

  b) Decrease in - Term Loans

1.381

0.000

0.000

0.000

0.000

0.000

                     Term Loans

0.000

0.000

0.000

0.000

0.000

0.000

                     Public Deposits

0.000

0.000

0.000

0.000

0.000

0.000

  c) Increase in :

 

 

 

 

 

 

       i)  Fixed Assets

0.000

0.200

0.000

0.000

0.000

0.000

       ii) Capital Work in Progress

0.000

0.000

0.000

0.000

0.000

0.000

       iii) Others Non Current Assets

0.000

0.000

0.000

0.000

0.000

0.000

  d) Dividend Payments

0.000

0.000

0.000

0.000

0.000

0.000

  e) Others

0.000

0.000

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

  f) TOTAL

1.381

0.200

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

3.  Long Term Surplus(+)/ deficit(-) [1-2]

0.668

1.523

1.813

2.000

2.333

2.817

 

 

 

 

 

 

 

4.  Increase/decrease in current assets*  (as per details given below)

(14.476)

2.206

2.556

2.807

3.211

3.772

 

 

 

 

 

 

 

5.  Increase/decrease in current liabilities other than bank borrowings.

(15.211)

0.684

0.743

0.807

0.878

0.955

 

 

 

 

 

 

 

6.  Increase/decrease in Working Capital Gap.

0.735

1.521

1.813

2.000

2.333

2.817

 

 

 

 

 

 

 

7.  Net surplus (+)/ deficit (-) (Difference of 3 & 6)

(0.067)

0.001

0.000

0.000

0.000

0.000

 

 

 

 

 

 

 

8.  Increase/decrease in Bank borrowings

0.067

0.000

0.000

0.000

0.000

0.000

 

 

 

 


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

 

 

CONTRAVENTION

 

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

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.57

UK Pound

1

Rs.100.63

Euro

1

Rs.84.62

 

 

INFORMATION DETAILS

 

Information Gathered by :

SVA

 

 

Report Prepared by :

TPT


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

3

PAID-UP CAPITAL

1~10

4

OPERATING SCALE

1~10

3

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

3

--PROFITABILIRY

1~10

3

--LIQUIDITY

1~10

3

--LEVERAGE

1~10

3

--RESERVES

1~10

3

--CREDIT LINES

1~10

3

--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

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

28

 

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

 

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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.