MIRA INFORM REPORT

 

 

Report Date :

11.02.2014

 

IDENTIFICATION DETAILS

 

Name :

ORANGE CLOTHING FACTORY

 

 

Registered Office :

89/708, Motilal Nagar, No.1, Main Road, Near Sidharth Hospital, Goregaon (West), Mumbai – 400104, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

01.03.2011

 

 

Capital Investment / Paid-up Capital :

Rs.4.772 Millions

 

 

IEC No.:

0312012161

 

 

PAN No.:

[Permanent Account No.]

AACFO6127A

 

 

Legal Form :

Partnership Concern with an Unlimited Liability of the Partners 

 

 

Line of Business :

Manufacturer and Exporter of Textiles, Handloom, Powerlooms.

 

 

No. of Employees :

27 (Approximately) (Office – 7 and Factory – 20)

 


 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (46)

 

RATING

STATUS

PROPOSED CREDIT LINE

 

41-55

Ba

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

Satisfactory

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established partnership concern having a satisfactory track record.

 

Trade relations are reported as fair. Business is active. Payment terms are reported to be usually correct and as per commitments.

 

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

 

 

NOTES:

Any query related to this report can be made on e-mail: infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – December 1, 2013

 

Country Name

Previous Rating

(30.09.2013)

Current Rating

(01.12.2013)

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 services sector, the largest contributor to India’s GDP, contracted for the sixth consecutive month in December, as orders dipped. However, hiring has risen.  Direct tax collections rose 12.3 % during the April – December period of the current financial year.  The government has decided to retain 100 per cent foreign direct investment in both greenfield (new) and brown field (existing) pharmaceutical companies, despite concerns over genetic drugs going out of production, if multi-national companies take over domestic ones. In M&A deals, a non compete clause would not be allowed, except in special circumstances. The Department of Industrial Policy and Promotion plans to release the next edition of its consolidated foreign direct investment policy document on March 31, incorporating changes made in the past year. DIPP compiles all policies related to India’s FDI regime into a single document to make it easy for investors to understand. 185 million estimated number of mobile internet users in India by June 2014, according to a report by the Internet & Mobile Association of India and IMRB International.  India had 110 million mobile internet users with 25 million in rural areas. $3.77 tn estimated global IT spending in 2014, according to research firm Gartner Inc. The growth forecast for this year is cut to 3.1 %from the earlier estimate of 3.5 %. The spending growth forecast for telecom services – a segment that accounts for more than 40 % at total IT spending – from 1.9 per cent to 1.2 per cent is the main reason for this overall IT cut. A Reserve Bank of India committee has recommended setting up a special category of lenders who would cater to small businesses and households, to expand the number of customers with access to banking services. These banks would focus on providing payment services and deposit products.  Indian banks want the free use of automated teller machines to be capped at five transactions in a month including that of the bank in which the account is active. This follows state government order to banks to install security guards at ATM booths after a woman banker was assaulted in Bangalore. The government is likely to present a vote on Account in mid-February. The annual Economic Survey will be tabled later in Parliament along with the full Budget. A full Budget for 2014/15 is likely to be present in July by the new government formed after the General Election. The government will soon launch an internet spy system, called Netra, to detect malafide messages. Security agency will deploy the system to capture dubious voice traffic on applications such as Skype and Google Talk, as well as tweeters.

 

 

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. Mihir Vora

Designation :

Partner

Contact No.:

91-9029474365

Date :

07.02.2014

 

 

LOCATIONS

 

Registered Office/ Factory :

89/708, Motilal Nagar, No.1, Main Road, Near Sidharth Hospital, Goregaon (West), Mumbai – 400104, Maharashtra, India

Tel. No.:

Not Available

Mobile No.:

91-9029474365 (Mr. Mihir Vora)

91-9833300188 (Mr. Omkar Koli)

Fax No.:

Not Available

E-Mail :

mihir@orangecfa.com

omkar@orangecfa.com

info@orangecfa.com

Location :

Rented

 

 

PARTNERS

 

Name :

Mr. Mihir Kiritkumar Vora 

Designation :

Partner

Address :

21, Hira Apartment, Shardhanand Road, Extension, Vile Parle (East), Mumbai – 400057, Maharashtra, India 

Date of Birth/Age :

12.10.1981

Qualification :

B. Com

Experience :

14 Years 

PAN No.:

ACAPV5226D

 

 

Name :

Mr. Omkar Chandrakant Koli

Designation :

Partner

Address :

205, Versova Vinayak Society, Four Bangalow Mhada, Andheri (West), Mumbai, Maharashtra, India

Date of Birth/Age :

02.10.1984

Qualification :

B.A.

Experience :

7 Years

PAN No.:

ASLPK5843J

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer and Exporter of Textiles, Handloom, Powerlooms.

 

 

Exports :

 

Products :

Ready Woven Garments

Countries :

Sweden

 

 

Terms :

 

Purchasing :

Credit (60 days) (TT Payment for Exports)

 

 


PRODUCTION STATUS (AS ON 31.03.2013)

 

Particulars

Installed Capacity

Actual Production

 

 

 

Ready Made Kids, Means, Ladies Wear Woven Garments

175 Sub Contracted Machine and In House Finishing Unit

30,000 PCS Per Months

 

 

GENERAL INFORMATION

 

Suppliers :

·         Deep Enterprise (Trims Suppliers)

Reported: Mr. Yatin (91-9819181941)

 

·         Shree Syntex (Fabric Suppliers)

Reported: Mr. Vasant (91-9821127937)

 

·         RMG Fabrics

Reported: Mr. Sanjay Gupta (91-9821526030)

 

·         A. K. Packaging

·         Angel Label Division

·         Archana Garments

·         Bajaj Enterprises

·         Classic Creation

·         Dhaga Ghar Threads Private Limited

·         Dinesh Kumar and Company

·         Eco Garment Processors

·         Garpack Enterprises Private Limited

·         G. J. Jain Enterprises Private Limited

·         Isha Corporation

·         Kalpataru Textiles

·         KTN Fashions Private Limited

·         National Printing Press

·         Orange Marketing

·         Padmavati Enterprise

·         Pas Corporation

·         Sai Raj Processors

·         Shree Dayal Trading Company

·         Unique Tags Limited

·         Vaishnavi Fashions  

·         Yamini Creations

 

 

Customers :

·         Fashion Trade AB (Sweden)

 

·         Lifestyle International Private Limited, Max Division

Landmark Group, 77 Town Centre Building No.3, West Wing, Off Old Airport Road, Yemlur, Bangalore – 560067, Karnataka, India

Reported: Mr. Rohit Gupta (91-8041882026)

 

·         Trent Hyper Market Limited

Trent House, G Block, 7th Floor, Plot No.C-60, Bandra Kurla Complex, Bandra East, Mumbai – 400051, Maharashtra, India

Reported: Mrs. Shushma Shilke (91-22-61587507)

 

·         Marwadi Shares and Finance Limited

 

 

No. of Employees :

27 (Approximately) (Office – 7 and Factory – 20)

 

 

Bankers :

·         Standard Chartered Bank

SCB Tower, Goregaon (East), Mumbai, Maharashtra, India

 

·         Dena Bank

·         Deutsche Bank

·         Punjab National Bank

·         State Bank of Mysore

 

 

Facilities :

--

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

K. Gala and Associates

Chartered Accountants

 

 

CAPITAL STRUCTURE

 

(AS ON 31.12.2013 – 9 Months)

 

Capital Investment :

 

Owned :

Rs.4.772 Millions

Borrowed :

--

Total :

Rs.4.772 Millions

 


 

FINANCIAL DATA

[All figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.12.2013

(9 Months)

31.03.2013

31.03.2012

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

4.772

(4.941)

(3.316)

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

0.000

0.000

0.000

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

4.772

(4.941)

(3.316)

LOAN FUNDS

 

 

 

1] Secured Loans

0.000

0.000

0.000

2] Unsecured Loans

1.600

2.709

1.970

TOTAL BORROWING

1.600

2.709

1.970

DEFERRED TAX LIABILITIES

0.000

0.000

0.000

 

 

 

 

TOTAL

6.372

(2.232)

(1.345)

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

0.345

0.387

0.246

Capital work-in-progress

0.000

0.000

0.000

 

 

 

 

INVESTMENT

0.000

0.000

0.000

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

12.194

7.429

4.241

 

Sundry Debtors

3.401

7.832

0.724

 

Cash & Bank Balances

0.695

1.228

0.690

 

Other Current Assets

0.855

0.351

0.200

 

Loans & Advances

0.000

0.504

0.201

Total Current Assets

17.145

17.344

6.056

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditor

10.935

18.894

6.042

 

Other Current Liabilities

0.000

0.000

0.000

 

Provisions

0.183

1.069

1.605

Total Current Liabilities

11.118

19.963

7.647

Net Current Assets

6.027

(2.619)

(1.591)

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

6.372

(2.232)

(1.345)

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.12.2013

(9 Months)

31.03.2013

31.03.2012

 

SALES

 

 

 

 

 

Income

32.751

43.350

26.509

 

 

Other Income

1.218

0.187

0.091

 

 

TOTAL                                    

33.969

43.537

26.600

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Cost of Goods Sold 

17.388

22.638

11.913

 

 

Carriage Inward

0.278

0.408

0.087

 

 

Dying and Washing Charges

1.349

1.441

0.738

 

 

Embroidery Charges

0.155

0.286

0.280

 

 

Labour Charges

10.990

11.505

6.844

 

 

Excise Duty

0.000

1.644

2.303

 

 

Wages

0.000

0.972

0.750

 

 

Air Freight Charges 

0.986

0.000

0.000

 

 

Bank Charges

0.020

0.037

0.011

 

 

Brokerage on Finance

0.054

0.000

0.003

 

 

Commission Expenses

0.010

0.058

0.511

 

 

Courier Charges

0.025

0.000

0.000

 

 

Custom Duty

0.022

0.000

0.000

 

 

Electricity Expenses

0.129

0.156

0.140

 

 

Interest on Loan

0.224

0.238

0.207

 

 

Job charges Work

0.582

0.000

0.000

 

 

Rent

0.348

0.215

0.164

 

 

Salaries

0.307

0.120

0.096

 

 

Shipping Charges

0.015

0.000

0.000

 

 

Staff Welfare

0.009

0.275

0.053

 

 

Travelling and Conveyance Expenses

0.122

0.262

0.000

 

 

Other Expenses

0.071

2.910

2.115

 

 

TOTAL                                    

33.084

43.165

26.215

 

 

 

 

 

 

PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION

0.885

0.372

0.385

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                    

0.041

0.073

0.040

 

 

 

 

 

 

NET PROFIT

0.844

0.299

0.345

 

 

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

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.12.2013

(9 Months)

31.03.2013

31.03.2012

PAT / Total Income

(%)

2.48

0.69

1.30

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

2.58

0.69

1.30

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

4.83

1.69

5.47

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.18

(0.06)

(0.10)

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

0.34

(0.55)

(0.59)

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.54

0.87

0.79

 


 

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

Yes

15]

Capital in the business

Yes

16]

Details of sister concerns

No

17]

Major suppliers

Yes

18]

Major customers

Yes

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

No 

25]

Conduct of the banking account

-----

26]

Buyer visit details

-----

27]

Financials, if provided

Yes

28]

Incorporation details, if applicable

No

29]

Last accounts filed at ROC

No

30]

Major Shareholders, if available

No

31]

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

Yes

32]

PAN of Proprietor/Partner/Director, if available

Yes

33]

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

No

34]

External Agency Rating, if available

No

 

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

 

ASSESSMENT IF WORKING CAPITAL REQUIREMENTS

 

OPERATING STATEMENT

 

(RS. IN MILLIONS)

Particulars

31.03.2014

 

31.03.2015

 

 

(Estimated)

(Projected)

 

 

 

GROSS INCOME

 

 

Sales (Net if Returns)

 

 

-Export Sales

16.000

25.000

-Local Sales

34.000

35.000

-Other Direct Income

1.500

2.000

Sub Total

51.500

62.000

 

 

 

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

18.29%

20.39%

 

 

 

Cost of Sales

 

 

Raw Material including 

 

 

-Indigenous

0.000

0.000

-Imported

25.000

32.000

 

 

 

Stores and Spares

 

 

-Indigenous

0.000

0.000

-Imported

0.000

0.000

 

 

 

Other & Spares

 

 

Imported

0.000

0.000

Indigenous

0.000

0.000

 

 

 

Direct Expenses

18.000

21.000

 

 

 

Sub Total 

43.000

53.000

 

 

 

Add: Opening Stock

7.429

7.500

Sub Total

50.429

60.500

 

 

 

Less: Closing Stock

7.500

10.000

 

 

 

SUB TOTAL

(Cost of sales)

42.929

50.500

 

 

 

Selling, Administrative & General Expenses

6.500

8.000

 

 

 

Operating Profit Before Interests and Depreciation

2.071

3.500

 

 

 

Interest

0.500

1.000

Depreciation

0.052

0.050

 

 

 

Operating profit After Interests and Depreciation

1.519

2.450

 

 

 

Add: other non-operating Incomes

0.000

0.000

 

 

 

Sub Total (Income)

0.000

0.000

 

 

 

 Less: Other non-operating Expenses

0.000

0.000

Preliminary Exp. W/O

0.000

0.000

 

 

 

Sub Total

(Expenses)

0.000

0.000

 

 

 

Net of other non-operating Income/

Expenses

0.000

0.000

 

 

 

Net Profit before tax/loss

1.519

2.450

 

 

 

Provision for taxes

0.000

0.000

 

 

 

Net profit after Tax/loss

1.519

2.450

 

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

 

ANALYSIS OF BALANCE SHEET

 

(RS. IN MILLIONS)

 

LIABILITIES

 

31.03.2014

 

31.03.2015

 

 

(Estimated)

(Projected)

 

 

 

CURRENT LIABILITIES

 

 

 

 

 

Short Term Bank Borrowings from banks (Including Bills purchased, discounted and excess borrowings placed on repayment basis)

 

 

    (i)   From Applicant Bank

7.500

7.500

    (ii)  From Other Banks 

0.000

0.000

    (iii) (Of which BP and BD) – FBP/ FBD

0.000

0.000

 

 

 

    Sub Total (A)

 

7.500

7.500

 

 

 

Short Term Borrowings from Others

0.000

0.000

 

 

 

Sundry Creditors(Trade)

7.000

8.500

 

 

 

Advance Payment from Customers / Deposit From Dealers

0.000

0.000

 

 

 

Provision for taxation if any

0.000

0.000

 

 

 

Divided Payable

0.000

0.000

 

 

 

Other Statutory Liabilities (Due within one year)

0.500

0.700

 

 

 

Deposit / Installments of Term Loan 

0.000

0.000

 

 

 

Other Current Liabilities and Provision (Due within 1 years)

0.500

0.500

 

 

 

Sub Total

 

8.000

9.700

 

 

 

TOTAL CURRENT LIABILITIES (A+B)

15.500

17.200

 

 

 

TERM LIABILITIES

 

 

Deferred Tax Liability

0.000

0.000

 

 

 

Preference Shares (Redeemable after one year)

0.000

0.000

 

 

 

Term Loans (exclusive Payable within one years)

0.000

0.000

 

 

 

Loan Against Property

0.000

0.000

 

 

 

Unsecured Loans

0.000

0.000

 

 

 

Brokers Current Account

0.000

0.000

 

 

 

Other Term Liabilities (Unsecured Loans)

0.000

0.000

 

 

 

TOTAL TERM LIABILITIES

 

0.000

0.000

 

 

 

TOTAL OUTSIDE LIABILITIES

 

15.500

17.200

 

 

 

NET WORTH

 

 

 

Capital Account

3.927

5.446

Share Application Money

0.000

0.000

Quasi Capital

0.000

0.000

Security Premium

0.000

0.000

Profit and Loss A/c 

1.519

2.450

Others

0.000

0.000

Total Networth

5.446

7.896

 

 

 

TOTAL LIABILITIES

20.946

25.096

 

 

 

ASSETS

 

 

 

CURRENT ASSETS

 

 

Cash & Bank Balance

0.495

0.795

 

 

 

Receivable other than deferred and export including bills purchased and discounted by the bankers

10.000

10.200

Export receivables including bill purchased and discounted by the bankers

1.500

2.500

 

 

 

Advance payment for Raw Materials

0.000

0.000

 

 

 

Sundry Debtors

0.000

0.000

 

 

 

Inventories

0.000

0.000

 

 

 

Stock in trade

7.500

10.000

 

 

 

Finished Goods

0.000

0.000

 

 

 

Advances to suppliers of Raw Materials and Stores/ Spares

0.000

0.000

 

 

 

Loans and Advances

0.000

0.000

 

 

 

Duties and Taxes

0.000

0.000

Deposits

0.000

0.000

Other Current Assets

0.800

1.000

 

 

 

TOTAL CURRENT ASSETS

20.295

24.495

 

 

 

FIXED ASSETS

 

 

Gross Block (Land and Building Machinery, Construction in progress etc.)

0.000

0.000

Depreciation to due

0.000

0.000

Net Block

0.300

0.250

 

 

 

Capital Work-in-progress/ Deferred tax Assets

0.000

0.000

 

 

 

Other current Assets (Such as dues from associates, investments/ dues which are not of nature of current assets)

0.000

0.000

 

Security deposits/ tender deposits TDR’s Pledged with Banks for BGs and LCs

0.351

0.351

 

 

 

Total Other Non-current Assets

0.351

0.35

 

 

 

Intangible assets, Misc, Expenditures (Such as goodwill, doubtfull debts etc.)

0.000

0.000

 

 

 

TOTAL ASSETS

 

20.946

25.096

 

 

 

Tangible Net Worth

5.446

7.896

 

 

 

Net Working Capital

4.795

7.295

 

 

 

Current Ratio

1.31

1.42

 

 

 

Total Outside Liabilities/ tangible Net worth

2.85

2.18

 

 

 

Quasi Debt Equity Ratio

2.85

2.18

 

 

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

 

COMPARATIVE STATEMENT OF CURRENT ASSETS AND CURRENT LIABILITIES

 

(RS. IN MILLIONS)

 

Particulars

31.03.2014

 

31.03.2015

 

 

(Estimated)

(Projected)

    A. CURRENT ASSETS

 

 

Raw Materials (Including stores and Other Items used in the process of manufacturer

 

 

Imported

0.000

0.000

 - Month’s Consumption

--

--

Indigenous

0.000

0.000

- Month’s Consumption

--

--

 

 

 

Other Consumable spares(excluding those included under item 1 above)

 

 

Imported

0.000

0.000

 - Month’s Consumption

--

--

Indigenous

0.000

0.000

- Month’s Consumption

--

--

 

 

 

Stock in process

7.500

10.000

Months cost of Production

2.10

2.38

 

 

 

Finished Goods

 

 

Months Cost of Sales

 

 

 

 

 

Receivables other than export and deferred receivables (Including BP/BD by the Bankers)

10.000

10.200

Month’s Sales

7.50

4.90

 

 

 

Exports receivables (Including BP/BD)

1.500

2.500

Month’s Sales

--

--

 

 

 

Debtors

0.000

0.000

Advances to Suppliers of Raw Materials

0.000

0.000

Loans and Advances

0.000

0.000

Duties and Taxes

0.000

0.000

Deposits

0.000

0.000

Other Current Assets

1.295

1.795

 

 

 

TOTAL CURRENT ASSETS

20.295

24.495

   

 

 

    B) CURRENT LIABILITIES

 

 

(Other than bank borrowings for working capital)

 

 

 

 

 

Creditors for purchase of raw materials, stores and consumable spares

7.000

8.500

Months' purchases :

--

---

 

 

 

Advance Payment from Customers/ Deposit from dealers

0.000

0.000

 

 

 

Statutory Liabilities

0.500

0.700

 

 

 

Advances Received from Customers

0.000

0.000

Provision for taxation

0.000

0.000

Others current Liabilities

0.500

0.500

 

 

 

Total Current Liabilities

8.000

9.700

 

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

 

COMPUTATION OF MAXIMUM PERMISSIBLE BANK FINANCE AND WORKING CAPITAL

 

(RS. IN MILLIONS)

 

Particulars

31.03.2014

 

31.03.2015

 

(Estimated)

(Projected)

 

 

 

1 Total current assets

20.295

24.495

 

 

 

2 Other Current Liabilities

8.000

9.700

[Other than bank borrowings]

 

 

 

 

 

3 Working capital gap [WCG]

12.295

14.795

 

 

 

4 Min. stipulated Net Working Capital – 25 % of total current assets other than Export Receivables

3.074

3.699

 

 

 

5 Actual/ Projected net working capital

4.795

7.295

 

 

 

6 Item 3 minus item 4

9.221

11.096

 

 

 

7 item 3 minus item 5

7.500

7.500

 

 

 

8 Maximum permissible bank finance [item 6 or 7, whichever is lower]

7.500

7.500

 

 

 

9 Excess borrowings, if any representing shortfall in NWC [4-5]

(1.721)

(3.596)

 

 

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

 

MR. MIHIR KIRITKUMAR VORA

 

BALANCE SHEET

 

(RS. IN MILLIONS)

 

SOURCES OF FUNDS

 

 

 

31.12.2013

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

 

 

2.785

2] Share Application Money

 

 

0.000

3] Reserves & Surplus

 

 

0.000

4] (Accumulated Losses)

 

 

0.000

NETWORTH

 

 

2.785

LOAN FUNDS

 

 

 

1] Secured Loans

 

 

0.000

2] Unsecured Loans

 

 

0.000

TOTAL BORROWING

 

 

0.000

DEFERRED TAX LIABILITIES

 

 

0.000

 

 

 

 

TOTAL

 

 

2.785

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

 

 

0.450

Capital work-in-progress

 

 

0.000

 

 

 

 

INVESTMENT

 

 

2.330

DEFERREX TAX ASSETS

 

 

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

 

 

0.000

 

Sundry Debtors

 

 

0.000

 

Cash & Bank Balances

 

 

0.005

 

Other Current Assets

 

 

0.000

 

Loans & Advances

 

 

0.000

Total Current Assets

 

 

0.005

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditor

 

 

0.000

 

Other Current Liabilities

 

 

0.000

 

Provisions

 

 

0.000

Total Current Liabilities

 

 

0.000

Net Current Assets

 

 

0.005

 

 

 

 

MISCELLANEOUS EXPENSES

 

 

0.000

 

 

 

 

TOTAL

 

 

2.785

 

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

 

MR. OMKAR CHANDRAKANT KOLI

 

BALANCE SHEET

 

(RS. IN MILLIONS)

 

SOURCES OF FUNDS

 

 

 

31.12.2013

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

 

 

2.667

2] Share Application Money

 

 

0.000

3] Reserves & Surplus

 

 

0.000

4] (Accumulated Losses)

 

 

0.000

NETWORTH

 

 

2.667

LOAN FUNDS

 

 

 

1] Secured Loans

 

 

0.668

2] Unsecured Loans

 

 

0.000

TOTAL BORROWING

 

 

0.668

DEFERRED TAX LIABILITIES

 

 

0.000

 

 

 

 

TOTAL

 

 

3.335

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

 

 

0.870

Capital work-in-progress

 

 

0.000

 

 

 

 

INVESTMENT

 

 

2.442

DEFERREX TAX ASSETS

 

 

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

 

 

0.000

 

Sundry Debtors

 

 

0.000

 

Cash & Bank Balances

 

 

0.023

 

Other Current Assets

 

 

0.000

 

Loans & Advances

 

 

0.000

Total Current Assets

 

 

0.023

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditor

 

 

0.000

 

Other Current Liabilities

 

 

0.000

 

Provisions

 

 

0.000

Total Current Liabilities

 

 

0.000

Net Current Assets

 

 

0.023

 

 

 

 

MISCELLANEOUS EXPENSES

 

 

0.000

 

 

 

 

TOTAL

 

 

3.335

 

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

 

COMPUTATION OF INCOME

 

(RS. IN MILLIONS)

 

Particulars

2013-2014

 

 

 

 

 

Profit and Gains of Business or Profession

 

 

 

Net Profit. Loss as per P and L A/c

(As per statement Enclosed)

 

0.299

 

Add: Disallowables/ Additions

 

 

 

As per Statement Enclosed

0.073

 

 

Remuneration Paid to Partner

0.674

0.747

 

 

 

 

 

Less: Deduction/ Expenses Claimed

 

 

 

Depreciation as per Statement

0.073

 

 

Remuneration Allowed to Partner

0.674

(0.747)

0.299

 

 

 

 

SUMMARY OF TOTAL INCOME

 

Profits and Gains of Busie4nss or Profession

 

 

 

Own Business or Profession

 

 

0.299

 

 

 

 

Gross Total Income

 

 

0.299

 

 

 

 

Rounded Off

 

 

0.299

 

 

 

 

CALCULATION OF TAX

 

Tax on Total Income

 

0.090

 

Add: Education Cess @ 2.00%

 

0.002

 

Secondary and Higher Edu. Cess @ 1.00%

 

0.001

 

 

 

0.093

 

 

 

 

 

Add: Interests u/s 234-A for 2 Months @ 1.00%

 Interest u/s 234-B

 

0.002

 

On 92500 for 8 Months @ 1.00%

 

0.007

 

 

 

 

 

Interests u/s 234-C

 

 

 

For Shortfall in 1st Inst.

0.001

 

 

For Shortfall in 2nd Inst.

0.002

 

 

For Shortfall in 3rd Inst.

0.001

0.004

 

 

 

0.012

 

 

 

 

 

Less: Self-Assessment Tax Paid on 01.11.2013

 

(0.106)

 

BSR: 0250271 CIN: 90171

 

 

 

Net Tax Refundable (Subject to Interests u/s 244 A)

 

 

(0.001)

 

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

 

TRADE REFERENCE:

 

·         Deep Enterprise (Trims Suppliers)

Reported: Mr. Yatin (91-9819181941)

 

·         Shree Syntex (Fabric Suppliers)

Reported: Mr. Vasant (91-9821127937)

 

·         RMG Fabrics

Reported: Mr. Sanjay Gupta (91-9821526030)

 

·         Fashion Trade AB (Sweden)

 

·         Lifestyle International Private Limited, Max Division

Landmark Group, 77 Town Centre Building No.3, West Wing, Off old Airport Road, Yemlur, Bangalore – 560067, Karnataka, India

Reported: Mr. Rohit Gupta (91-8041882026)

 

·         Trent Hyper Market Limited

Trent House, G Block, 7th Floor, Plot No.C-60, Bandra Kurla Complex, Bandra East, Mumbai – 400051, Maharashtra, India

Reported: Mrs. Shushma Shilke (91-22-61587507)

 

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

 


CMT REPORT (Corruption, Money Laundering & Terrorism]

 

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

 

1]         INFORMATION ON DESIGNATED PARTY

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

 

2]         Court Declaration :

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

 

3]         Asset Declaration :

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

 

4]         Record on Financial Crime :

            Charges or conviction registered against subject:                                                              None

 

5]         Records on Violation of Anti-Corruption Laws :

            Charges or investigation registered against subject:                                                          None

 

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

            Charges or investigation registered against subject:                                                          None

 

7]         Criminal Records

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

 

8]         Affiliation with Government :

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

 

9]         Compensation Package :

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

 

10]        Press Report :

            No press reports / filings exists on the subject.

 

 

CORPORATE GOVERNANCE

 

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

 

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

 

CONTRAVENTION

 

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

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.32

UK Pound

1

Rs.101.78

Euro

1

Rs.84.68

 

 

INFORMATION DETAILS

 

Information Gathered by :

JML

 

 

Report Prepared by :

NIT

 

 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

4

PAID-UP CAPITAL

1~10

6

OPERATING SCALE

1~10

6

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

7

--PROFITABILIRY

1~10

5

--LIQUIDITY

1~10

5

--LEVERAGE

1~10

5

--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

YES

--AFFILIATION

YES/NO

NO

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

DEFAULTER

 

 

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

46

 

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.