MIRA INFORM REPORT

 

 

Report Date :

16.01.2014

 

IDENTIFICATION DETAILS

 

Name :

GERA DEVELOPMENTS PRIVATE LIMITED

 

 

Registered Office :

200, Gera Plaza, Boat Club Road, Pune – 411001, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

19.10.1988

 

 

Com. Reg. No.:

11-049303

 

 

Capital Investment / Paid-up Capital :

Rs. 18.400 Millions

 

 

CIN No.:

[Company Identification No.]

U70102PN1988PTC049303

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

PNEG00582B

 

 

PAN No.:

[Permanent Account No.]

AAACG6703F

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Real Estate Development.

 

 

No. of Employees :

Information declined by management

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (50)

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 4210000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Regular

 

 

Litigation :

Exist

 

 

Comments :

Subject is an established company having satisfactory track record.

 

Overall financial position of the company appears to be decent.

 

Trade relation reported to be fair. Business is active. Payment terms are reported to be regular and as per commitment.

 

The company can be considered for business dealing 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.

 

 

INDIAN ECONOMIC OVERVIEW

 

India’s current account deficit narrowed in the quarter ended September as government measures to curb imports, especially gold, kicked in.  The current account deficit, the excess of a country’s imports of goods and services over exports, narrowed to $ 5.2 billion from $ 21 billion in the year ago period, according to provisional Reserve Bank of India data. Finance Minister P. Chidambaram said the CAD for the year will be less than $ 60 billion or 3 per cent of GDP and the latest data suggests the government may achieve the target.

 

India was ranked 94th among the world’s most corrupt nations list. Denmark and New Zealand topped as the cleanest while Somalia emerged as the most corrupt.

 

India’s services sector activity witnessed a moderate improvement in November over the previous month, even while indicating the fifth successive monthly contraction, according the HSBC survey.

 

$53 million estimated losses suffered by India due to phishing attacks during the third quarter, according to a study by RSA. India ranks fourth in the list of nations hit by phishing attacks. The US remained at the top of the charts. Phishing is the process of acquiring information such as user names, passwords and credit card details by sending e-mails disguised as official mails.

 

Rs.4080 million worth of mobile-phone-based transactions by July 2013 compared to Rs.260 million in September, 2012, according to Deloitte report. The number of transactions has shot up from 94000 to 701000.

 

India aims to earn Rs.400000 million from the bandwidth auction set for January. The merger and acquisition guidelines, cleared by a group of ministers, will be out before the auction begins so that players can make informed decisions on the auctions.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

CARE

Rating

Proposed long term bank facilities: “A+”

Rating Explanation

Adequate credit quality and average credit risk.

Date

April, 2013

 

 

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 DECLINED

 

MANAGEMENT NON-COOPERATIVE (Tel. No.: 91-20-26164000)

 

 

LOCATIONS

 

Registered/ Head Office :

200, Gera Plaza, Boat Club Road, Pune – 411001, Maharashtra, India

Tel. No. :

91-20-26164000/ 26165580/ 81

Fax No. :

91-20-26163653

E-Mail :

companyaffairs@gera.in

marketing@gera.in

info@gera.in

Website :

www.gera.in

 

 

Goa Office :

G-18, Gera's Imperium, Patto Plaza,  Behind Kadamba Bus Stand, Panjim - 403001, Goa, India

Tel. No.:

91-832-2437123

 

 

DIRECTORS

 

As on 19.09.2013

 

Name :

Mr. Rohit Kumar Gera

Designation :

Managing director

Address :

7C, Koregaon Road, GPO, Pune – 411001, Maharashtra, India

Date of Birth/Age :

12.02.1969

Date of Appointment :

01.04.1994

PAN No.:

AAYPG8747Q

DIN No. :

00172679

 

 

Name :

Mr. Kumar Pritamdas Gera

Designation :

Managing director

Address :

7C, Koregaon Bundgarden, Pune – 411001, Maharashtra, India

Date of Birth/Age :

22.04.1946

Date of Appointment :

19.10.1988

PAN No. :

AAYPG8748B

DIN No. :

00172688

 

 

Name :

Nalini Kumar Gera

Designation :

Director

Address :

7C, Koregaon Bundgarden, Pune – 411001, Maharashtra, India

Date of Birth/Age :

22.04.1946

Date of Appointment :

19.10.1988

PAN No. :

AGYPG0765A

DIN No. :

00172696

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on 19.09.2013

 

Names of Shareholders

 

No. of Shares

 

Kumar Pritamdas Gera

 

94894

Nalini Kumar Gera

 

33847

Rohit Kumar Gera

 

41842

Rohena Kumar Gera

 

9296

Sunaina Rohit Gera

 

2473

Rohit Gera Gaurdian of Baby Diya Gera

 

1648

Total

 

184000

 

As on 19.09.2013

 

Equity Share Break up (Percentage of Total Equity)

 

Category

Percentage of Holding

Directors or relatives of Directors

100.00

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Real Estate Development.

 

 

Products :

Item Code No. (ITC Code)

Product Description

99531129

Construction of Multi Dewelling Residential Buildings

99541129

General Construction Services of Multidwelling residential buildings n.e.c

99721119

Land sales on a fee or contract basis

99833300

Project management services for construction projects

 

 

GENERAL INFORMATION

 

No. of Employees :

Information declined by management

 

 

Bankers :

·         ICICI Bank Limited, A Wing, Shangrila Garden, 3rd Floor Bundgarden Road, Pune - 411001, Maharashtra, India

 

Axis Bank Limited

 

 

Facilities :

SECURED LOANS

31.03.2013

(Rs. In Millions)

31.03.2012

(Rs. In Millions)

LONG TERM BORROWINGS

 

 

Term loans from banks

150.000

10.000

 

 

 

SHORT TERM BORROWINGS

 

 

Loans taken for fixed assets

77.222

0.000

Total

227.222

10.000

 

Note:

 

1 Car Loan from Axis Bank is secured by exclusive Hypothecation charge over vehicle in the name of director. (The Term Loan is repayable at 9.90% interest. Amount repayable in the FY 2013-14 is Rs.0.637 Million)

 

2 Car Loan from Axis Bank is secured by exclusive Hypothecation charge over vehicle in the name of director. (The Term Loan is repayable at 10.25% interest. Amount repayable in the FY 2013-14 is Rs.0.253 Million)

 

3 Car Loan from Axis Bank is secured by exclusive Hypothecation charge over vehicle in the name of director. (The Term Loan is repayable at 10.25% interest. Amount repayable in the FY 2013-14 is Rs.0.391 Million)

 

4 Car Loan from Housing Development Finance Corporation Limited is secured by xclusive Hypothecation charge over vehicle in the name of employee. (The Term Loan is repayable at 10.45% interest. Amount repayable in the FY 2013-14 is Rs.0.214 Million)

 

5 Term Loan for Project from Housing Development Finance Corporation Limited is secured by charge over project land and building and receivables of "Astoria", charge over balance project land of "Gera Regent Park" Baner, projects of Gera Developments Private Limited (The Term Loan is repayable at a floating rate of interest. The rate of interest as on 31/03/2013 was 15.25%. Amount repayable in the FY 2013-14 is Rs.71.743 Millions)

 

6 Term Loan for Project from ICICI Bank is secured by charge over land and building and receivables of "Enchanted Woods" and "Regent Villas", both, projects of Gera Developments Private Limited (The Term Loan is repayable at a floating rate of interest. The rate of Interest as on 31/03/2013 was 14%. Amount repayable in the FY 2013-14 is Nil)

 

7 Term Loan for Project from Housing Development Finance Corporation Limited is secured by charge over land and building and receivables of "Gera's Park View", a project of Gera Realty Estates. (The Term Loan is repayable at a floating rate of interest. The rate of interest as on 31/03/2013 was 15.25%. Amount repayable in the FY 2013-14 is Rs.60.000 Millions)

 

Banking Relations :

--

 

 

Financial Institution:

HDFC Standard Life Insurance Company Limited, Ramon House, 169, Backbayreclamation, Churchgate, Mumbai - 400020, Maharashtra, India

 

 

Auditors :

 

Name :

MZSK and Associates

Chartered Accountants

Address :

Business Bay, Level 3, Plot No. 84, Wellesley Road, Near RTO (Sangam Bridge), Pune – 411001, Maharashtra, India

Income-tax PAN of auditor or auditor's firm :

AACFK3470E

 

 

Subsidiary Company:

·         Sita Pri Properties Private Limited

CIN No.: U70101PN1988PTC046312

Sterling Gera Residence Private Limited

U45201KA2007PTC042700

 

 

Associate Enterprises:

·         CPI- Gera Realty India Private Limited

CIN No.: U70102PN2006PTC128916

Gera Realty Estates

 

 

Enterprises in which key management persons have significant influence and enterprises having a common key management person:

·         Gera Resorts Private Limited

CIN No.: U55202MH1983PTC030731

Construction Portal Private Limited

CIN No.: U45203PN2000PTC014422

Mantic Financial Consultants Private Limited

CIN No.: U74140PN2005PTC021764

Gera Properties

KG Consultants

Gera Holdings

 

 

CAPITAL STRUCTURE

 

As on 31.03.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

200,000

Equity Shares

Rs.100/- each

Rs. 20.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

184,000

Equity Shares

Rs.100/- each

Rs. 18.400 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

18.400

18.400

18.400

(b) Reserves & Surplus

1034.337

791.230

360.178

(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)

1052.737

809.630

378.578

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

228.684

10.693

108.144

(b) Deferred tax liabilities (Net)

0.000

0.000

0.000

(c) Other long term liabilities

1.366

0.706

0.000

(d) long-term provisions

42.929

31.017

16.226

Total Non-current Liabilities (3)

272.979

42.416

124.370

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

0.000

0.000

0.000

(b) Trade payables

68.379

122.880

31.879

(c) Other current liabilities

581.437

1432.362

1739.829

(d) Short-term provisions

244.902

227.666

188.647

Total Current Liabilities (4)

894.718

1782.908

1960.355

 

 

 

 

TOTAL

2220.434

2634.954

2463.303

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

46.695

46.784

42.138

(ii) Intangible Assets

0.449

1.124

2.043

(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

177.489

266.423

32.708

(c) Deferred tax assets (net)

1.974

1.196

1.024

(d)  Long-term Loan and Advances

579.716

454.223

470.431

(e) Other Non-current assets

0.000

72.692

3.301

Total Non-Current Assets

806.323

842.442

551.645

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

1050.736

1466.259

1567.004

(c) Trade receivables

19.987

33.757

12.516

(d) Cash and cash equivalents

5.387

11.348

18.913

(e) Short-term loans and advances

260.043

235.018

307.224

(f) Other current assets

77.958

46.130

6.001

Total Current Assets

1414.111

1792.512

1911.658

 

 

 

 

TOTAL

2220.434

2634.954

2463.303

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2013

 

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

TOTAL                                     (A)

1299.600

1084.400

210.943

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

TOTAL                                     (B)

996.600

616.100

195.476

 

 

 

 

 

 

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

303.000

468.300

15.467

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

14.000

22.800

0.201

 

 

 

 

 

 

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

289.000

445.500

15.266

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

5.500

5.400

7.059

 

 

 

 

 

 

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

283.500

440.100

8.207

 

 

 

 

 

Less

TAX                                                                  (H)

40.400

9.100

(0.242)

 

 

 

 

 

 

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

243.100

431.000

8.449

 

 

 

 

 

 

Earnings / (Loss) Per Share (Rs.)

1321.23

2342.67

44.60

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

18.71

39.75

4.01

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

13.89

18.59

0.34

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.27

0.54

0.02

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

0.22

0.00

0.29

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.58

1.01

0.98

 

 

LOCAL AGENCY FURTHER INFORMATION

 

CURRENT MATURITIES OF LONG TERM DEBTS

 

Particulars

31.03.2013

(Rs. In Millions)

31.03.2012

(Rs. In Millions)

31.03.2011

(Rs. In Millions)

 

 

 

 

Current maturities of long-term debt

133.237

146.746

242.362

 

 

 

 

 

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

No

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

Yes

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]

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

Yes

 

 

LITIGATION DETAILS

 

HIGH COURT OF BOMBAY

CASE DETAILS

BENCH: BOMBAY

Presentation Date:- 18/10/2013

Lodging No: ITXAL    Filing Date: 18/10/2013     Reg. No.: ITXA/2171/2013     Reg. Date: 19/11/2013

Petitioner: THE  COMMISSIONER OF INCOME TAX - I                 Respondent: GERA DEVELOPMENTS

Petn. Adv : VIPUL ARUN BAJPAYEE (0)                                                       PRIVATE  LIMITED

District: PUNE

Bench: DIVISION

Status: Pre-Admission                                                                Category: TAX APPEALS

Last Date: 23/01/2014                                                                Stage:

Last Coram: ACCORDING TO SITTING LIST

ACCORDING TO SITTING LIST

Act: Income Tax Act, 1961         Under Section: 260

 

 

INDEX OF CHARGES

 

S.NO.

CHARGE ID

DATE OF CHARGE CREATION/MODIFICATION

CHARGE AMOUNT SECURED

CHARGE HOLDER

ADDRESS

SERVICE REQUEST NUMBER (SRN)

1

10447505

11/09/2013

105,000,000.00

HDFC STANDARD LIFE INSURANCE COMPANY LIMITED

RAMON HOUSE, 169, BACKBAYRECLAMATION, CHURCHGATE, MUMBAI - 400020, MAHARASHTRA, INDIA

B84257989

2

10432150

19/12/2013 *

400,000,000.00

ICICI BANK LIMITED

A WING, SHANGRILA GARDEN, 3RD FLOOR BUNDGARDEN ROAD, PUNE - 411001, MAHARASHTRA, INDIA

B91993337

3

10394263

31/12/2012 *

350,000,000.00

ICICI BANK LIMITED

1187/22, VENKTESH MEHER, 3RD FLOOR, GHOLE ROAD,SH
IVAJI NAGAR, PUNE - 411005, MAHARASHTRA, INDIA

B64965346

4

10372138

12/07/2012

150,000,000.00

HOUSING DEVELOPMENT FINANCE CORPORATION LIMITED

RAMON HOUSE, 169, BACKBAYRECLAMATION, CHURCHGATE, MUMBAI - 400020, MAHARASHTRA, INDIA

B56190952

5

10361220

11/05/2012

25,000,000.00

HOUSING DEVELOPMENT FINANCE CORPORATION LIMITED

RAMON HOUSE, 169, BACKBAYRECLAMATION, CHURCHGATE, MUMBAI - 400020, MAHARASHTRA, INDIA

B41871567

6

10271752

21/02/2011

195,000,000.00

HOUSING DEVELOPMENT FINANCE CORPORATION LIMITED

HDFC HOUSE, 1500, SHIVAJINAGAR, UNIVERSITY ROAD,
PUNE - 411005, MAHARASHTRA, INDIA

B08091860

7

10234149

14/07/2010

150,000,000.00

STATE BANK OF INDIA

COMMERCIAL BRANCH, PANAJI, STATE BANK LEARNING CE
NTRE BUILDING, PATTO, PANAJI - 403001, GOA, INDIA

A92121516

8

10197994

21/12/2009

200,000,000.00

HOUSING DEVELOPMENT FINANCE CORPORATION LIMITED

RAMON HOUSE, 169, BACKBAYRECLAMATION, CHURCHGATE, MUMBAI - 400020, MAHARASHTRA, INDIA

A77650448

9

10088564

03/01/2008

350,000,000.00

HOUSING DEVELOPMENT FINANCE CORPORATION LIMITED

RAMON HOUSE, 169, BACKBAYRECLAMATION, CHURCHGATE, MUMBAI - 400020, MAHARASHTRA, INDIA

A32861684

10

10075417

04/09/2007

400,000,000.00

HOUSING DEVELOPMENT FINANCE CORPORATION LIMITED

RAMON HOUSE, 169, BACKBAYRECLAMATION, CHURCHGATE, MUMBAI - 400020, MAHARASHTRA, INDIA

A26702753

 

* Date of charge modification

 

 

UNSECURED LOANS

 

PARTICULAR

31.03.2013

(Rs. In Millions)

31.03.2012

(Rs. In Millions)

LONG TERM BORROWINGS

 

 

Rupee term loans from banks

1.462

0.693

Total

1.462

0.693

 

 

BACKGROUND

 

The Company is a company registered under the Companies Act, 1956. It was incorporated on 19th October, 1988. The Company is primarily engaged in the business of promotion, construction and development of integrated townships, residential and commercial complexes, multi-storeyed buildings, flats, houses, apartments, etc.

 

 

FINANCIAL RESULTS

 

During the financial year, the Company recorded total sales and other Operating Income of Rs. 1299.600 Millions, reflecting a growth of 20%. The Company recorded a Profit Before Tax of Rs. 283.500 Millions and Profit After Tax of Rs. 243.100 Millions.

 

 

BUSINESS OPERATIONS UPDATE

 

The volatility in business environment in real estate sector was a factor that the company had sustained in this financial year. Despite the challenges and uncertainty, the Company has managed to sustain its growth in terms of revenue.

 

The company has shifted focus to improving margins in a high cost environment and as such designed and conceptualized Isle Royale slated for the launch in FY 2013-14. The Company has made significant movement as per the Industry Standard in placing its Operating Manuals which results significant improvement in process compliance and operational efficiency. The focus was on greater operational efficiency, increase in productivity and profitability.

 

The company has rewarded with a Credit Rating of A+ (Single Plus), from Credit Analysis and Research Limited (CARE) being the first developer in Pune to get in the category of A

 

 

FIXED ASSETS

 

v                  Tangible Assets

Land

Buildings

Plant and Equipment

Furniture and Fixtures

Vehicles

Motor Vehicles

Office Equipment         

Computer Equipments

Other Equipments

 

v                 Intangible Assets

Computer Software

 

 


 

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.61.59

UK Pound

1

Rs.101.09

Euro

1

Rs.83.99

 

 

INFORMATION DETAILS

 

Information Gathered by :

SVA

 

 

Report Prepared by :

MRI

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

5

OPERATING SCALE

1~10

6

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

6

--PROFITABILIRY

1~10

5

--LIQUIDITY

1~10

6

--LEVERAGE

1~10

5

--RESERVES

1~10

6

--CREDIT LINES

1~10

6

--MARGINS

-5~5

 

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

YES

--LITIGATION

YES/NO

YES

--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

 

50

 

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.