MIRA INFORM REPORT

 

 

Report Date :

02.01.2014

 

IDENTIFICATION DETAILS

 

Name :

ASSA ABLOY INDIA PRIVATE LIMITED

 

 

Registered Office :

A-404, 4th Floor, Universal Busienss Park, Opposite Kamani Oil Mills Lane, Chandivali, Andheri (East), Mumbai – 400072, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

05.08.2005

 

 

Com. Reg. No.:

11-155169

 

 

Capital Investment / Paid-up Capital :

Rs.27.000 Millions

 

 

CIN No.:

[Company Identification No.]

U28993MH2005PTC155169

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMA26047A

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

The principal activities of the company is to carry on the business of importers, exporter, distributors, wholesalers and retailers of security systems, other securities related products and Ironmongeries.

 

 

No. of Employees :

Information declined by management.

 

 

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

 

 

Maximum Credit Limit :

USD 72000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having a moderate track record.

 

Company has incurred heavy loss from its operations in 2013.

 

However, trade relation are fair. Business is active. Payment terms are slow but correct.

 

The company can be considered for business dealing 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.

 

 

INDIAN ECONOMIC OVERVIEW

 

Uptick in agriculture and construction spread some cheer as the economy grew a higher-than-expected 4.8 % in the three months through September. Manufacturing rose an annual rate per cent during the quarter and mining fell by 0.4 %, government data showed while farm output rose 46%.

 

India has emerged as the most attractive investment destination, thanks to a relaxation in foreign direct investment norms, says a report. India is followed by Brazil and China in the ranking part of EY’s Capital Confidence Barometer report based on a survey across 70 nations. The US, France and Japan have emerged as the top three investors likely to invest in India.

 

India has been ranked 83rd globally in terms of talent competitiveness of its human capital.  Switzerland, Singapore, Denmark, Sweden and Luxembourg are the top five in the list of 103 nations compiled by INSEAD business school.

 

Tax rates for companies in India are among the highest in the world and the number of payments is also more than the global average putting the country at low, 158th rank on the Paying Taxes. 2014 list by the World Bank and PWC. However, the time taken for tax payments is relatively less in India which is rated ahead of China and Japan.

 

1 billion smartphone shipments in 2013, a 39.3 % growth over 2012. This was being driven by low cost computing in emerging markets. By 2017, total smartphone shipments are expected to approach 1.7 billion units, resulting in a compound annual growth rate of 18.4 % between 2013 and 2017, according to research from IDC.

 

20 % vacancy rate of office space in Mumbai and Delhi in the third quarter, the highest in Asia after Chengdu, in China. According to Cushman and Wakefield, six Indian cities are among the 10 office markets with the worst vacancies.

 

Foreign banks will not have to pay stamp duty and capital gains tax, if they convert their branch operations into a wholly owned subsidiary, according to the Reserve Bank of India.

 

The Reserve Bank of India is planning to launch CPI – indexed bonds aimed to protecting the savings of retail investors from the impact the price rise by December end.

 

Central Bureau of Investigation has booked State Bank of India, Deputy Managing Director Shyamal Acharya and others in a graft case related to distribution of a loan of over Rs 4000 mn. Gold and jewellery  worth Rs 6.7 mn have been recovered from the residence of Acharya.

 

 

RBI DEFAILTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available RBI Defaulters’ list.

 

 

EPF (Employee Provident Fund) DEFAILTERS’ 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 DECLINED

 

MANAGEMENT NON CO-OPERATIVE

 

Contact No.: 91-22-40051380

 

 

LOCATIONS

 

Registered Office :

A-404, 4th Floor, Universal Busienss Park, Opposite Kamani Oil Mills Lane, Chandivali, Andheri (East), Mumbai – 400072, Maharashtra, India

Tel. No.:

91-22-40051380/ 40051381/ 82

Fax No.:

91-22-40051383

E-Mail :

hema.sonawane@assaabloy.com

nilesh.utekar@assaabloy.co.in 

nirmit.gupta@assaabloy.com

info@assaabloy.com

arvind.singhal@assaabloy.com

rahul.sharma@assaabloy.com

Website :

www.assaabloyasiapacific.com

 

 

Head Office :

DLF Cyber Terraces, 19th Floor, Tower A, Building No.5, DLF Phase III, Gurgaon – 122002, Haryana, India

Tel No.:

91-124-4407060

Fax No.:

91-124-4407070

Email :

info@assaabloy.co.in

Website :

http://www.assaabloy.com

 

 

DIRECTORS

 

(AS ON 20.09.2013)

 

Name :

Mr. Gurmeet Singh Phokela

Designation :

Director

Address :

D-341, Narmada Apartments, Alaknanda, Kalkaji, New Delhi – 110019, India

Date of Birth/Age :

15.08.1961

Date of Appointment :

08.08.2005

DIN No.:

01272271

 

 

Name :

Mr. Jan Yiu Tony Chung

Designation :

Director

Address :

25/F, 37 Celestial Avenue, 80 Sheung Shing street, Celestial Height, Ho Man Tin, Kowloon Hongkong

Date of Birth/Age :

25.09.1963

Date of Appointment :

09.11.2009

DIN No.:

02883712

 

 

Name :

Mr. Manu Ahuja

Designation :

Director

Address :

B-302, The IVY, Sushant, Lok-1, Behind Laburnum, Gurgaon – 122002, Haryana, India

Date of Birth/Age :

17.09.1967

Date of Appointment :

23.05.2011

DIN No.:

05123127

 

 

Name :

Mr. Vikas Gandhi

Designation :

Director

Address :

Flat No.44/9, Garrdenia Street, Primrose Vatila City Sohna Road, Gurgaon – 122101, Haryana, India

Date of Birth/Age :

04.01.1979

Date of Appointment :

21.02.2012

DIN No.:

05236445

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

(AS ON 20.09.2013)

 

Names of Shareholders

 

 

No. of Shares

 

 

 

Assa Abloy Asia Holding AB, Sweden

 

2700000

Assa Abloy East Europe AB, Sweden

 

1

 

 

 

Total

 

 

2700001

 

 

(AS ON 30.09.2013)

Equity Shares Break – up

 

Category

 

 

Percentage

 

 

 

Foreign holdings [Foreign institutional investors, Foreign Companies, Foreign Financial Institutions, Non-resident Indian or Overseas corporate bodies or others]

 

100.00

 

 

 

Total

 

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

The principal activities of the company is to carry on the business of importers, exporter, distributors, wholesalers and retailers of security systems, other securities related products and Ironmongeries.

 

 

GENERAL INFORMATION

 

No. of Employees :

Information declined by management.

 

 

Bankers :

Not Available  

 

 

Facilities :

--

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Suresh Surana and Associates

Chartered Accountants

Address :

602, 6th Floor, Recent Chambers, 20-B, Nariman Point, Mumbai – 400021, Maharashtra, India

PAN No.:

AAQFS7647M

Tel. No.:

91-22-61214444

Fax No.:

91-22-22875771

E-Mail :

emails@ss-associates.com

 

 

Holding Company :

Assa Abloy Asia Holding AB, Sweden

 

 

Ultimate Holding Company :

Assa Abloy East Europe, AB

 

 

Fellow Subsidiaries :

·         Adams Rite Manufacturing

·         Abloy High Security

·         Assa Abloy Asia Pacific Limited

·         Assa Abloy Australia Pty Limited

·         Assa AbIoy Cote Picarde

·         Assa AbIoy Entrane System AB

·         Assa AbIoy Financial Services Ab (Publ)

·         Assa AbIoy Hong Kong

·         Assa Abloy Italia SPA

·         Assa Abloy Limited U.K.

·         Assa Abloy Malaysia SDN BHD

·         Assa Abloy Poland Sp Z O O

·         Assa Abloy Romania SRL

·         Assa Abloy Sicherheitstechnik GMBH

·         Assa Abloy Singapore Pte limited

·         Assa Abloy Thailand Limited

·         Assa AbIoy (Zhongshan) Security Technology (Formerly known as “Guli Security Products Limited)

·         Azbe B Zubia S.A. Spain

·         Besam (Manufacturing) Pte Limited

·         Corbin Russwin Inc

·         Hanchett Entry Systems Inc

·         HID India Private limited

·         lrevo Inc.

·         JPM S.A.S

·         McKinney Products Co

·         Mul-T-lock Technologies Limited

·         Norton Rixson Yale

·         P. C. Henderson Limited

·         Pemko Manufacturing Company

·         Pregex (HK) Company Limited

·         RIXSON Specialty Door Controls

·         Rockwood Manufacturing Company

·         Sargent Manufacturing Company

·         Securitron Magnalock Corporation

·         Shanghai Irevo Electronics Company Limited

·         Shenfei Liyi Security Products Company Limited

·         Stremler SAS

·         Talleres De Escoriaza, S.A.U.

·         Yale Security Inc.

·         Zhaoqing City Liang Sheng Trading Company Limited

 

 

CAPITAL STRUCTURE

 

(AS ON 20.09.2013)

 

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

 

 

 

 

2700001

Equity Shares

Rs.10/- each

Rs.27.000 Millions

 

 

 

 

 

 

(AS ON 31.03.2013)

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

3000000

Equity Shares

Rs.10 each

Rs.30.000 millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

2700001

Equity Shares

Rs.10/- each

Rs.27.000 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

27.000

27.000

17.000

(b) Reserves & Surplus

(9.020)

55.430

16.666

(c) Money received against share warrants

0.000

0.000

0.000

 

 

 

 

(2) Share Application money pending allotment

0.000

0.000

0.000

Total Shareholders’ Funds (1)+(2)

17.980

82.430

33.666

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

0.000

0.000

0.000

(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

0.776

0.647

0.414

Total Non-current Liabilities (3)

0.776

0.647

0.414

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

48.176

0.000

55.214

(b) Trade payables

79.708

48.680

44.254

(c) Other current liabilities

9.462

5.765

8.457

(d) Short-term provisions

0.202

0.089

0.032

Total Current Liabilities (4)

137.548

54.534

107.957

 

 

 

 

TOTAL

156.304

137.611

142.037

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

6.404

4.401

3.738

(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

0.000

0.000

0.000

(c) Deferred tax assets (net)

3.883

5.240

3.020

(d)  Long-term Loan and Advances

4.318

4.046

0.089

(e) Other Non-current assets

0.000

0.000

0.000

Total Non-Current Assets

14.605

13.687

6.847

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

64.682

52.257

53.606

(c) Trade receivables

69.189

52.453

68.675

(d) Cash and cash equivalents

0.226

6.539

0.176

(e) Short-term loans and advances

7.271

12.670

12.733

(f) Other current assets

0.331

0.005

0.000

Total Current Assets

141.699

123.924

135.190

 

 

 

 

TOTAL

156.304

137.611

142.037

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Sales and Operating Income

228.700

204.300

168.803

 

 

Other Income

NA

NA

NA

 

 

TOTAL                                    

NA

NA

NA

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

TOTAL                                    

NA

NA

NA

 

 

 

 

 

Less

PROFIT BEFORE INTEREST, TAX, DEPRECIATION AND AMORTISATION

(59.400)

(47.300)

3.530

 

 

 

 

 

Less

FINANCIAL EXPENSES            

2.200

2.700

4.365

 

 

 

 

 

 

PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION

(61.600

(50.000)

(0.835)

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                    

1.700

1.000

1.494

 

 

 

 

 

 

PRIOR PERIOD EXPENSES

0.000

2.400

7.446

 

 

 

 

 

 

PROFIT BEFORE TAX)

(63.300)

(53.400)

(9.775)

 

 

 

 

 

Less

TAX                                                     

1.200

(2.200)

1.024

 

 

 

 

 

 

PROFIT AFTER TAX

(64.500)

(51.200)

(10.799)

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

(67.600)

(16.300)

(5.194)

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

(132.100)

(67.600)

(16.333)

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export Earnings

0.261

0.951

0.508

 

TOTAL EARNINGS

0.261

0.951

0.508

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Traded Goods

115.044

117.545

91.433

 

 

Capital Goods

0.000

0.000

0.163

 

TOTAL IMPORTS

115.044

117.545

91.596

 

 

 

 

 

 

Earnings Per Share (Rs.)

(23.87)

(25.08)

(1.97)

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

Net Profit Margin

(PBT/Sales)

(%)

(27.68)

(26.14)

(5.79)

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

(41.53)

(40.34)

(7.03)

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

(3.52)

0.65

(0.29)

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

2.68

0.00

1.64

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.03

2.27

1.25

 


 

LOCAL AGENCY FURTHER INFORMATION

 

CURRENT MATURITY OF LONG TERM BORROWINGS DETAIL: NOT AVAILABLE

 

Sr. No.

Check List by Info Agents

Available in Report

 (Yes / No)

1]

Year of Establishment

Yes

2]

Locality of the firm

Yes

3]

Constitutions of the firm

Yes

4]

Premises details

No

5]

Type of Business

Yes

6]

Line of Business

Yes

7]

Promoter's background

Yes

8]

No. of employees

No

9]

Name of person contacted

No

10]

Designation of contact person

No

11]

Turnover of firm for last three years

Yes

12]

Profitability for last three years

Yes

13]

Reasons for variation <> 20%

-----

14]

Estimation for coming financial year

No

15]

Capital in the business

Yes

16]

Details of sister concerns

Yes

17]

Major suppliers

No

18]

Major customers

No

19]

Payments terms

No

20]

Export / Import details (if applicable)

No

21]

Market information

-----

22]

Litigations that the firm / promoter involved in

-----

23]

Banking Details

No

24]

Banking facility details

No

25]

Conduct of the banking account

-----

26]

Buyer visit details

-----

27]

Financials, if provided

Yes

28]

Incorporation details, if applicable

Yes

29]

Last accounts filed at ROC

Yes

30]

Major Shareholders, if available

Yes

31]

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

Yes

32]

PAN of Proprietor/Partner/Director, if available

No

33]

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

No

34]

External Agency Rating, if available

No

 

 

UNSECURED LOANS

 

Particulars 

31.03.2013

31.03.2012

 

 

(Rs. In Millions)

Short Term Borrowings

 

 

Bank Overdraft

(Bank overdraft was secured by corporate guarantee from Assa Abloy Asia Holding AB, Sweden. The above loans are repayable on demand)

48.176

0.000

 

 

 

Total

 

48.176

0.000

 

 

FUTURE OUTLOOK 

 

During the year, the market witnessed an overall growth. The improved demand of the product in the market has helped to achieve the target of the organization.

 

The outlook for the hardware industry is positive and they expect to see both demand and price Improvement during the financial year 2013-14.

 

 

INDEX OF CHARGES: NO CHARGES EXIST FOR COMPANY

 

 

FIXED ASSETS:

 

·         Leasehold Improvement

·         Plant and Equipments

·         Furniture and Fixtures

·         Vehicles

·         Office Equipments

·         Computers                            

 

 

 


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.62.06

UK Pound

1

Rs.102.03

Euro

1

Rs.85.27

 

 

INFORMATION DETAILS

 

Information Gathered by :

HTL

 

 

Report Prepared by :

NIT

 

 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

3

PAID-UP CAPITAL

1~10

3

OPERATING SCALE

1~10

3

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

4

--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

NO

--AFFILIATION

YES/NO

YES

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

DEFAULTER

 

 

--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

 

--

 

 

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.