MIRA INFORM REPORT

 

 

Report Date :

27.01.2014

 

IDENTIFICATION DETAILS

 

Name :

BELLEZA CERAMIC PRIVATE LIMITED

 

 

Registered Office :

S. No. 115, 8-A, National Highway, B/h. Apple Ceramic, Tal. Wankaner, Sartanpur – 363 622, Gujarat

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

21.08.2008

 

 

Com. Reg. No.:

04-054831

 

 

Capital Investment / Paid-up Capital :

Rs.27.500 Millions

 

 

CIN No.:

[Company Identification No.]

U26914GJ2008PTC054831

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

RKTB01820A

 

 

PAN No.:

[Permanent Account No.]

AADCB5377K

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Manufacturer of Ceramics.

 

 

No. of Employees :

100 (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

 

Maximum Credit Limit :

USD 90000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having moderate track record.

 

Company has incurred loss from its operation in the year 2013.

 

However, trade relations 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

 

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

CRISIL

Rating

Long Term Rating=B+

Rating Explanation

Risk prone credit quality and very high credit risk.

Date

30.04.2013

 

Rating Agency Name

CRISIL

Rating

Short Term Rating=A4

Rating Explanation

Minimal degree of safety and very high credit risk.

Date

30.04.2013

 

 

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 PARTED BY

 

Name :

Mr. Rajesh

Designation :

Export Department

Contact No.:

91-2828-296637

Date :

23.01.2014

 

 

Name :

Ms. Ronali

Designation :

Accounts Executive

Contact No.:

91-99240058167

 

 

LOCATIONS

 

Registered Office/Factory :

S. No. 115, 8-A, National Highway, B/h. Apple Ceramic, Tal. Wankaner, Sartanpur – 363 622, Gujarat, India

Tel. No.:

91-2828-296631

Fax No.:

91-2828-287631

E-Mail :

info@bellezaceramic.com

alpesh@bellezceramic.com

 

 

 

 

 

 

DIRECTORS

 

AS ON 30.09.2013

 

Name :

Mr. Chhaganbhai Kanjibhai Detroja

Designation :

Director

Address :

Vishvakarma Society, Ravapar Road, Morbi – 363641, Gujarat, India

Date of Birth/Age :

01.06.1961

Date of Appointment :

21.08.2008

DIN No.:

02296125

 

 

Name :

Mr. Alpeshbhai Chhaganbhai Patel

Designation :

Director

Address :

Vishvakarma Society, Ravapar Road, Morbi – 363641, Gujarat, India

Date of Birth/Age :

28.08.1987

Date of Appointment :

21.08.2008

DIN No.:

02296778

 

 

KEY EXECUTIVES

 

Name :

Mr. Rajesh

Designation :

Export Department

 

 

Name :

Ms. Ronali

Designation :

Accounts Executive

 

 

MAJOR SHAREHOLDERS

 

AS ON 30.09.2013

 

Names of Shareholders

 

 

No. of Shares

Chhaganbhai Kanjibhai Detroja

 

696071

Alpeshbhai Chhaganbhai Detroja

 

700000

Bhagwatiben Chhaganbhai Detroja

 

210933

Bhaveshbhai Chhaganbhai Detroja

 

251110

Nileshbhai Pitamberbhai Mandani

 

30467

Pareshbhai Pitamberbhai Mandani

 

43237

Manilal Harakhjibhai Viramgama

 

55244

Prabhaben Manilal Viramgama

 

55244

Gopalbhai Dhanjibahi Godhani

 

110488

Hirenbhai Chhaganbhai Detroja

 

70311

Champaben Niteshbhai Mandani

 

55935

Pitamber Mohanbhai Mandani

 

22967

Manishbhai Chaniyara

 

38302

Niteshbhai Pitamberbhai Mandani (HUF)

 

53191

Prabhaben Pitamberbhai Mandani

 

55935

Sanjay Sadhuram Jain

 

65319

Vinod Kundanlal Mutneja

 

68265

Madhavi Chilakam

 

83491

Rakhee Jaykumar

 

83490

 

 

 

Total

 

2750000

 

Equity Share Break up (Percentage of Total Equity)

 

AS ON 30.09.2013

 

Category

Percentage

Directors or relatives of Directors

100.00

 

 

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer of Ceramics.

 

 

Exports :

 

Products :

Finished Goods

Countries :

·         Dubai

·         Italy

 

 

Terms :

 

Selling :

Cash and Credit

 

 

Purchasing :

Cash and Credit

 

 

GENERAL INFORMATION

 

Suppliers :

·         Apex Marmo Grani Private Limited

·         Ample Decals

·         Amrut Tours and Travels

·         Anjani Enterprise

·         Apex Minerals

·         Balaji Packaging

·         Brighto Chem

·         Colorobbia Chemicals India Private Limited

·         Endeka Ceramics India Private Limited

·         Galaxy Glass Industries

 

 

Customers :

End Users

 

·         Jai Balaji Ceramic

·         Sai Balaji ceramic

·         Subham Ceramic

·         S.S.V. Tiles

·         RJ Sales Corporation

·         Him Giri Tiles

·         Badri Tiles

·         Dipak Enterprise

·         New Era Ceramic

·         Shivam Impex

 

 

No. of Employees :

100 (Approximately)

 

 

Bankers :

·         State Bank of India, Para Bazar Branch, Opposite Gandhi Baug, Near GPO, Morbi – 363 641, Gujarat, India

·         Small Industries Development Bank of India, 1st Floor, Nirmal, 7, Ramkrishnanagar Corner, Opposite Commissioner Bunglow, Off. Yagnik Road, Rajkot – 360 001, Gujarat, India

 

 

Facilities :

SECURED LOANS

31.03.2013

Rs. In Millions

31.03.2012

Rs. In Millions

Long Term Borrowings

 

 

SIDBI Term loan A/C

(Against E.M. of Factory Land and Building of the company and Hypothecation of Plant and Machinery)

11.419

16.928

HDFC Bank Limited (Auto Loan)

(Against Hypothecation of Car)

0.000

0.307

SBI Term Loan A/C

(Against Hypothecation of Digital Printing Machine )

2.291

0.000

Short Term Borrowings

 

 

From Banks

 

 

State Bank of India Cash Credit A/C

(Against Hypothecation of Stock and Book Debt)

28.923

29.506

 

 

 

Total

42.633

46.741

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Pratile Rajdev and Associates

Chartered Accountants

Address :

201, ‘Je Bhagwan’ Complex, Ram Chowk, Savsar Plot, Main Road, Morbi – 363641, Gujarat, India

Mobile No.:

91-8866270004

PAN No.:

AZEPR9432N

 

 

CAPITAL STRUCTURE

 

AS ON 30.09.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

2750000

Equity Shares

Rs.10/- each

Rs.27.500 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

2750000

Equity Shares

Rs.10/- each

Rs.27.500 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

27.500

27.500

17.500

(b) Reserves & Surplus

(4.950)

3.277

1.473

(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)

22.550

30.777

18.973

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

31.033

33.259

51.068

(b) Deferred tax liabilities (Net)

1.374

1.096

1.212

(c) Other long term liabilities

11.835

0.000

0.000

(d) long-term provisions

0.000

0.000

0.000

Total Non-current Liabilities (3)

44.242

34.355

52.280

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

28.923

29.506

20.604

(b) Trade payables

28.498

28.602

18.036

(c) Other current liabilities

9.637

7.730

9.760

(d) Short-term provisions

0.000

0.000

0.660

Total Current Liabilities (4)

67.058

65.838

49.060

 

 

 

 

TOTAL

133.850

130.970

120.313

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

61.180

50.848

58.495

(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)

0.000

0.000

0.000

(d)  Long-term Loan and Advances

6.901

2.539

2.396

(e) Other Non-current assets

0.000

0.000

0.212

Total Non-Current Assets

68.081

53.387

61.103

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

37.288

33.518

27.501

(c) Trade receivables

24.501

43.163

30.064

(d) Cash and cash equivalents

0.098

0.687

1.366

(e) Short-term loans and advances

3.732

0.215

0.279

(f) Other current assets

0.150

0.000

0.000

Total Current Assets

65.769

77.583

59.210

 

 

 

 

TOTAL

133.850

130.970

120.313

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Income

65.820

126.497

135.097

 

 

Other Income

0.559

0.357

0.230

 

 

TOTAL                                       

66.379

126.854

135.327

 

 

 

 

 

 

EXPENSES

 

 

 

 

 

TOTAL                                       

NA

NA

NA

 

 

 

 

 

 

DEPRECIATION/ AMORTISATION                    

6.766

7.665

8.409

 

 

 

 

 

 

PROFIT BEFORE TAX

NA

NA

2.052

 

 

 

 

 

 

PROVISION FOR TAX

0.276

(0.274)

NA

 

DEFERRED TAX

0.278

(0.116)

NA

 

 

 

 

 

 

PROFIT/(LOSS) AFTER TAX

(8.226)

1.804

1.379

 

 

 

 

 

 

Earnings Per Share (Rs.)

(2.99)

NA

NA

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

(12.39)

1.42

1.02

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

NA

NA

1.52

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

NA

NA

1.71

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

NA

NA

0.11

 

 

 

 

 

Debt Equity Ratio

(Total Debt /Networth)

 

2.66

2.04

3.78

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

0.98

1.18

1.21

 

 

LOCAL AGENCY FURTHER INFORMATION

 

CURRENT MATURITIES OF LONG TERM DEBT:

 

PARTICULARS

 

31.03.2013

31.03.2012

31.03.2011

SIDBI Term Loan A/c

5.510

5.510

5.510

HDFC Bank Limited (Auto Loan)

0.307

0.694

0.638

Kotak Mahindra Bank Term Loan

1.216

0.000

0.000

 

 

 

 

Total

7.033

6.204

6.148

 

 

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

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

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

No

33]

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

No

34]

External Agency Rating, if available

Yes

 

 

 

UNSECURED LOANS:

 

Particulars

31.03.2013

Rs. In Millions

31.03.2012

Rs. In Millions

Long Term Borrowings

 

 

From Directors

 

 

Alpeshbhai Chhaganbhai Detroja

2.982

1.682

Chhaganbhai Kanjibhai Detroja

5.089

5.089

From Shareholders and Related Parties

 

 

Bhaveshbhai Chhaganbhai Detroja

4.507

4.507

Manishbhai Chhaniyara

0.253

0.253

Gopalbhai Dhanjibhai Godhani

0.633

0.633

Jayantibhai Arjanbhai

1.500

1.500

Manilal Harakhjibhai Mandani

0.317

0.317

Niteshbhai Pitambarbhai Mandani

0.606

0.606

Pareshbhai Pitambhai Mandani

0.567

0.567

Prabhaben Manilal Viramgama

0.316

0.317

Pitambhai M. Mandani

0.473

0.473

Bhagwatiben C. Detroja

0.080

0.080

 

 

 

Total

17.323

16.024

 

 

 

 

INDEX OF CHARGE:

 

Sr. No.

Charge ID

Date of Charge Creation/Modification

Charge amount secured

Charge Holder

Address

Service Request Number (SRN)

1

10171691

10/12/2012 *

49,600,000.00

STATE BANK OF INDIA

PARA BAZAR BRANCH, OPP. GANDHI BAUG, NR. GPO, MORBI, GUJARAT - 363641, INDIA

B64824865

2

10154897

24/11/2011 *

47,781,000.00

SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA

1ST FLOOR, NIRMAL,7, RAMKRISHNANAGAR CORNER, OPP.
COMMISSIONER BUNGLOW,OFF. YAGNIK ROAD, RAJKOT, GUJARAT - 360001, INDIA

B29526845

 

* Date of charge modification

 

 

FIXED ASSETS:

 

·         Air Conditioner

·         Computers

·         Furniture

·         Land and Building

 


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.62.18

UK Pound

1

Rs.103.38

Euro

1

Rs.85.09

 

 

INFORMATION DETAILS

 

Information Gathered by :

PLK

 

 

Report Prepared by :

NKT

 


 

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

NO

--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.