MIRA INFORM REPORT

 

 

Report No. :

353432

Report Date :

08.12.2015

 

IDENTIFICATION DETAILS

 

Name :

KESHAV GLOBAL PRIVATE LIMITED

 

 

Registered Office :

24, Raffles Place , 25-02a, Clifford Centre, 048621

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2014

 

 

Date of Incorporation :

18.02.2008

 

 

Com. Reg. No.:

200803330-W

 

 

Legal Form :

Private Limited

 

 

Line of Business :

Wholesale of Logs, Sawn Timber, Plywood and Related Products.

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

No Complaints

 

 

Litigation :

Exist

 

 

NOTES:

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

 

 

ECGC Country Risk Classification List – March 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. Unemployment is very low. The economy depends heavily on exports, particularly of consumer electronics, information technology products, medical and optical devices, pharmaceuticals, and on its vibrant transportation, business, and financial services sectors. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but has continued to grow since 2010 on the strength of renewed exports. Growth in 2014 was slower at 2.9%, largely a result of soft demand for exports amid a sluggish global economy and weak growth in Singapore’s manufacturing sector. The government is attempting to restructure Singapore’s economy by weaning its dependence on foreign labor, addressing weak productivity, and increasing Singaporean wages. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to strengthen its position as Southeast Asia's leading financial and high-tech hub. Singapore is a member of the 12-nation Trans-Pacific Partnership free trade negotiations, the Regional Comprehensive Economic Partnership negotiations with the nine other ASEAN members plus Australia, China, India, Japan, South Korea and New Zealand, and in 2015, Singapore will form, with the other ASEAN members, the ASEAN Economic Community.

 

Source : CIA

 

 

EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

200803330-W

COMPANY NAME

:

KESHAV GLOBAL PRIVATE LIMITED

FORMER NAME

:

N/A

INCORPORATION DATE

:

18/02/2008

COMPANY STATUS

:

EXIST

LEGAL FORM

:

PRIVATE LIMITED

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

24, RAFFLES PLACE , 25-02A, CLIFFORD CENTRE, 048621, SINGAPORE.

BUSINESS ADDRESS

:

24 RAFFLES PLACE #25-02A CLIFFORD CENTRE, 048621, SINGAPORE.

TEL.NO.

:

65-62964041

FAX.NO.

:

65-62944041

CONTACT PERSON

:

BALASUBRAMANIAN NARAYAN IYER ( DIRECTOR )

PRINCIPAL ACTIVITY

:

WHOLESALE OF LOGS, SAWN TIMBER, PLYWOOD AND RELATED PRODUCTS

ISSUED AND PAID UP CAPITAL

:

1,557,988.00 ORDINARY SHARE, OF A VALUE OF SGD 1,557,988.00

SALES

:

USD 33,253,178 [2014]

NET WORTH

:

USD 3,924,949 [2014]

STAFF STRENGTH

:

N/A

BANKER (S)

:

BANK OF BARODA

LITIGATION

:

TRACED

FINANCIAL CONDITION

:

STABLE

PAYMENT

:

GOOD

MANAGEMENT CAPABILITY

:

AVERAGE

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

SATISFACTORY

INDUSTRY OUTLOOK

:

AVERAGE GROWTH

 

 

HISTORY / BACKGROUND

 

The Subject is a private limited company and is allowed to have a minimum of one and a maximum of forty-nine shareholders. As a private limited company, the Subject must have at least two directors. A private limited company is a separate legal entity from its shareholders. As a separate legal entity, the Subject is capable of owning assets, entering into contracts, sue or be sued by other companies. The liabilities of the shareholders are to the extent of the equity they have taken up and the creditors cannot claim on shareholders' personal assets even if the Subject is insolvent. The Subject is governed by the Companies Act and the company must file its annual returns, together with its financial statements with the Registrar of Companies.

 

The Subject is principally engaged in the (as a / as an) wholesale of logs, sawn timber, plywood and related products.

 

Share Capital History

Date

Issue & Paid Up Capital

07/12/2015

SGD 1,557,988.00

 

The major shareholder(s) of the Subject are shown as follows :


Current Shareholder(s) :

Name

Address

IC/PP/Loc No

Shareholding

(%)

RAJAT EXPORTS IMPORTS (INDIA) PRIVATE LIMITED

A-134, ARJUN NAGAR, KOTLA MUBARAKPUR, NEW DELHI

T10UF0749D

344,400.00

22.11

CHOVATIYA SOHILKUMAR PRAVINKUMAR

8-B, METROPOLIS-1, AVE. MANUEL E. BATISTA

Z1518318

283,135.00

18.17

GARG VYOM +

H. 640, REVTI KUNJ RAILWAY ROAD, HAPUR KOTWALI, GHAZIABAD, UP, INDIA.

H2769408

280,800.00

18.02

CHHAPRA FARDEEN MOHAMED HUSSAIN

APT 3, CASA 21, CALLE RICARDO MIRO VISTA HERMOSA

Z2140454

279,078.00

17.91

CHOVATIYA MANISHA SOHILKUMAR

BAVAVALA PARA STREET 6, B/H HAVELI ZINABOKHA, KUVA JETPUR, RAJKOT

F4074809

148,150.00

9.51

CHOVATIA PRAVINCHANDRA RANCHHOD

DEVYANI PROCESSOR, DHORAGI ROAD, JETPUR, DIST RAJKOT

Z1218383

147,965.00

9.50

RAJKRIPAL LUMBERS LIMITED

7, ARJUN NAGAR, KOTLA MUBARAKPUR, NEW DELHI

T11UF3790K

60,960.00

3.91

BRAHMA INDUSTRIES PRIVATE LIMITED

A-134, ARJUN NAGAR, KOTLA MUBARAKPUR

T15UF1386L

13,500.00

0.87

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

------

1,557,988.00

100.00

============

=====

+ Also Director



DIRECTORS

 

DIRECTOR 1

 

Name Of Subject

:

BALASUBRAMANIAN NARAYAN IYER

Address

:

39, AMBER GARDENS, 13-17, ESTA, 439970, SINGAPORE.

IC / PP No

:

S2673731A

Nationality

:

SINGAPOREAN

Date of Appointment

:

18/02/2008

 

DIRECTOR 2

 

Name Of Subject

:

GARG VYOM

Address

:

H. 640, REVTI KUNJ RAILWAY ROAD, HAPUR KOTWALI, GHAZIABAD, UP, INDIA.

IC / PP No

:

H2769408

Nationality

:

INDIAN

Date of Appointment

:

27/02/2012



MANAGEMENT

 

 

1)

Name of Subject

:

BALASUBRAMANIAN NARAYAN IYER

Position

:

DIRECTOR

 

 

 

AUDITOR

 

Auditor

:

T RAVI & CO.

Auditor' Address

:

N/A

 

 

 

COMPANY SECRETARIES

 

1)

Company Secretary

:

BALASUBRAMANIAN NARAYAN IYER

IC / PP No

:

S2673731A

Address

:

39, AMBER GARDENS, 13-17, ESTA, 439970, SINGAPORE.

 

 

 

BANKING


Banking relations are maintained principally with :

1)

Name

:

BANK OF BARODA

 

 

 

ENCUMBRANCE (S)

 

Charge No

Creation Date

Charge Description

Chargee Name

Total Charge

Status

C201002384

19/03/2010

N/A

BANK OF BARODA

-

Unsatisfied

C201102716

03/03/2011

N/A

BANK OF BARODA

-

Unsatisfied

C201104833

19/04/2011

N/A

BANK OF BARODA

-

Unsatisfied

C201104834

19/04/2011

N/A

BANK OF BARODA

-

Unsatisfied

C201107446

21/06/2011

N/A

BANK OF BARODA

-

Unsatisfied

C201211787

13/10/2012

N/A

BANK OF BARODA

-

Unsatisfied

C201211925

16/10/2012

N/A

BANK OF BARODA

-

Unsatisfied

C201300154

04/01/2013

N/A

BANK OF BARODA

-

Unsatisfied

C201407582

22/07/2014

N/A

BANK OF BARODA

-

Unsatisfied

C201407584

22/07/2014

N/A

BANK OF BARODA

-

Unsatisfied

 

 

LITIGATION CHECK AGAINST SUBJECT


* A check has been conducted in our databank against the Subject whether the subject has been involved in any litigation.

LEGAL ACTION

 

 

Code No

:

99

Case No

:

732

Year

:

2015

Place

:

SINGAPORE

Court

:

SUPREME COURT

Date Filed

:

15/07/2015

Solicitor

:

LAU KAH HEE

Solicitor Ref

:

NPA/LKE/10074482-50003630-0000

Solicitor Firm

:

WONG & LEOW LLC

Plaintiff

:

NGM INTERNATIONAL B.V

Defendants

:

KESHAV GLOBAL PRIVATE LIMITED (200803330)

Hearing Date

:

N/A

Amount Claimed

:

522283.21

Nature of Claim

:

USD

Remark

:

OTHERS (FOOD PRODUCTS)

 

No winding up petition was found in our databank

 

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The Subject refused to disclose its suppliers.

The Subject refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

 

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

X

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

WORLDWIDE

Credit Term

:

N/A

Payment Mode

:

CHEQUES
TELEGRAPHIC TRANSFER (TT)

 

 

OPERATIONS

 

Goods Traded

:

LOGS, SAWN TIMBER, PLYWOOD AND RELATED PRODUCTS

 

Branch

:

NO

 

Other Information:


The Subject is principally engaged in the (as a / as an) wholesale of logs, sawn timber, plywood and related products.

The Subject sells logs, timber and others.


CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

65 6296 4041

Current Telephone Number

:

65-62964041

Match

:

YES

Address Provided by Client

:

24 RAFFLES PLACE, #25-02, CLIFFORD CENTRE SINGAPORE 048621

Current Address

:

24 RAFFLES PLACE #25-02A CLIFFORD CENTRE, 048621, SINGAPORE.

Match

:

YES

 

Other Investigations


We contacted one of the staff from the Subject and he provided some information.

He refused to disclose the Subject's number of employees.


FINANCIAL ANALYSIS

 

Profitability

Turnover

:

Erratic

[

2011 - 2014

]

Profit/(Loss) Before Tax

:

Increased

[

2011 - 2014

]

Return on Shareholder Funds

:

Acceptable

[

20.53%

]

Return on Net Assets

:

Favourable

[

34.04%

]

The fluctuating turnover reflects the fierce competition among the existing and new market players.The Subject's management have been efficient in controlling its operating costs. The Subject's management had generated acceptable return for its shareholders using its assets.

Working Capital Control

Stock Ratio

:

Nil

[

0 Days

]

Debtor Ratio

:

Unfavourable

[

112 Days

]

Creditors Ratio

:

Favourable

[

16 Days

]

As the Subject is a service oriented company, the Subject does not need to keep stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. The Subject had a favourable creditors' ratio where the Subject could be taking advantage of the cash discounts and also wanting to maintain goodwill with its creditors.

Liquidity

Liquid Ratio

:

Favourable

[

1.36 Times

]

Current Ratio

:

Unfavourable

[

1.36 Times

]

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Acceptable

[

3.02 Times

]

Gearing Ratio

:

Unfavourable

[

2.24 Times

]

The Subject's interest cover was slightly low. If there is no sharp fall in its profit or sudden increase in the interest rates, we believe the Subject is able to generate sufficient income to service its interest and repay the loans. The Subject was highly geared, thus it had a high financial risk. The Subject was dependent on loans to finance its business needs. In times of economic downturn and / or high interest rate, the Subject will become less profitable and competitive than other firms in the same industry, which are lowly geared. This is because the Subject has to service the interest and to repay the loan, which will erode part of its profits. The profits will fluctuate depending on the Subject's turnover and the interest it needs to pay.

Overall Assessment :

Although the turnover was erratic, the Subject had maintained a steady growth in its profit. This indicate the management's efficiency in controlling its costs and profitability. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. The Subject had an acceptable interest cover. If there is no sudden sharp increase in interest rate or fall in the Subject's profit, we do believe the Subject is able to generate sufficient cash flow to service its interest payment. The Subject's gearing level was high and its going concern will be in doubt if there is no injection of additional shareholders' funds in times of economic downturn and / or high interest rates.

Overall financial condition of the Subject : STABLE

 

 

 

SINGAPORE ECONOMIC/ INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2010

2011

2012

2013

2014

 

Population (Million)

5.08

5.18

5.31

5.40

5.47

Gross Domestic Products ( % )

14.5

4.9

1.3

3.7

(3.5)

Consumer Price Index

2.8

5.2

4.6

2.4

2.4

Total Imports (Million)

423,221.8

459,655.1

474,554.0

466,762.0

463,779.1

Total Exports (Million)

478,840.7

514,741.2

510,329.0

513,391.0

518,922.7

 

Unemployment Rate (%)

2.2

2.1

2.0

1.9

1.9

Tourist Arrival (Million)

11.64

13.17

14.49

15.46

15.01

Hotel Occupancy Rate (%)

85.6

86.5

86.4

86.3

85.5

Cellular Phone Subscriber (Million)

1.43

1.50

1.52

1.97

1.98

 

Registration of New Companies (No.)

29,798

32,317

31,892

37,288

41,589

Registration of New Companies (%)

12.8

8.5

(1.3)

9.8

11.5

Liquidation of Companies (No.)

15,126

19,005

17,218

17,369

18,767

Liquidation of Companies (%)

(32.5)

25.6

9.4

(5.3)

8.0

 

Registration of New Businesses (No.)

23,978

23,494

24,788

22,893

35,773

Registration of New Businesses (%)

(10.78)

2.02

5.51

1.70

56.30

Liquidation of Businesses (No.)

24,211

23,005

22,489

22,598

22,098

Liquidation of Businesses (%)

2.8

(5)

(2.2)

0.5

(2.2)

 

Bankruptcy Orders (No.)

1,537

1,527

1,748

1,992

1,757

Bankruptcy Orders (%)

(25.3)

(0.7)

14.5

14.0

(11.8)

Bankruptcy Discharges (No.)

2,252

1,391

1,881

2,584

3,546

Bankruptcy Discharges (%)

(26.3)

(38.2)

35.2

37.4

37.2

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(10.5)

12.10

(0.5)

-

2.80

 

Manufacturing *

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

96.4

100.0

103.5

103.5

105.0

Textiles

122.1

100.0

104.0

87.1

74.9

Wearing Apparel

123.3

100.0

92.1

77.8

49.5

Leather Products & Footwear

81.8

100.0

98.6

109.8

95.9

Wood & Wood Products

104.0

100.0

95.5

107.4

112.0

Paper & Paper Products

106.1

100.0

97.4

103.2

103.4

Printing & Media

103.5

100.0

93.0

86.1

80.3

Crude Oil Refineries

95.6

100.0

99.4

93.5

85.6

Chemical & Chemical Products

97.6

100.0

100.5

104.1

114.0

Pharmaceutical Products

75.3

100.0

109.7

107.2

115.7

Rubber & Plastic Products

112.3

100.0

96.5

92.9

92.8

Non-metallic Mineral

92.5

100.0

98.2

97.6

82.2

Basic Metals

102.2

100.0

90.6

76.5

98.3

Fabricated Metal Products

103.6

100.0

104.3

105.1

105.1

Machinery & Equipment

78.5

100.0

112.9

114.5

124.0

Electrical Machinery

124.1

100.0

99.3

108.5

121.3

Electronic Components

113.6

100.0

90.6

94.3

95.0

Transport Equipment

94.0

100.0

106.3

107.5

103.2

 

Construction

14.20

20.50

28.70

-

22.00

Real Estate

21.3

25.4

31.9

-

145.1

 

Services

Electricity, Gas & Water

4.00

7.00

6.30

-

Transport, Storage & Communication

12.80

7.40

5.30

-

14.20

Finance & Insurance

(0.4)

8.90

0.50

-

6.00

Government Services

9.70

6.90

6.00

-

Education Services

(0.9)

(1.4)

0.30

-

5.98

 

* Based on Index of Industrial Production (2011 = 100)

(Source : Department of Statistics)



INDUSTRY ANALYSIS

 

INDUSTRY :

TRADING

The wholesale and retail trade sectors have expanded by 2.0% in the third quarter of 2014, extending the 1.8 per cent growth in the previous quarter. In 2013, the wholesale and retail sector expanded by 5.0%, after declining by 1.4% the year before. Growth of the sector was driven by the wholesale trade segment.

The domestic wholesale trade index has increased by 3.2% in the fourth quarter of 2013, moderating from the 6.6% growth in the previous quarter. The slower growth was due to a decline in the sales of furniture and household equipment (-12%) and petroleum and petroleum products (-0.6%). For the full year, the domestic wholesale trade index grew by 5.2% reversing the 2.2% decline in 2012. On the other hand, the foreign wholesale trade index has increased by a slower pace of 5.6% in the fourth quarter, compared to the 7.7% expansion in the preceding quarter. The slowdown was due to a fall in the sales of telecommunication equipment and computer (-3.8%) and petroleum and petroleum products (-2.5%). For the full year, the growth of the foreign wholesale trade index moderated slightly to 8.6% from 9.1% in the previous year.

In the fourth quarter of 2013, retail sales volume fell by 6.2%, extending the 5.6% decline in the previous quarter. Excluding motor vehicles, retail sales volume increased by 0.4%, a slower pace of expansion as compared to the 1.6% gain in the preceding quarter. The sales volume of motor vehicles fell by 33% in the fourth quarter of 2013, extending the 32% decline in the previous quarter. Meanwhile, the sales of several discretionary items also fell in the fourth quarter of 2013. For instance, the sales of telecommunications apparatus and computers fell by 12%, while the sales of furniture and household equipment declined by 5.4%.

For the full year, retail sales volume contracted by 4.3%, a reversal from the 1.3% expansion in 2012. Excluding motor vehicle sales, the retail sales volume grew by 1.1% in 2013, slower than the 1.7% increase in 2012. Watches and jewellery recorded the largest increase (11%) in sales in 2013, followed by optical goods and book (3%) and medical goods and toiletries (3%). By contrast, the sales of telecommunications apparatus and computer (-7.3%), furniture and household equipment (-4.2%) and petrol service stations (-1.4) declined in 2013.

OVERALL INDUSTRY OUTLOOK : AVERAGE GROWTH



CREDIT RISK EVALUATION & RECOMMENDATION

 


Incorporated in 2008, the Subject is a Private Limited company, focusing on wholesale of logs, sawn timber, plywood and related products. Having been in business for more than 5 years, the Subject has established a remarkable clientele base for itself which has contributed to its business growth. A paid up capital of SGD 1,557,988 allows the Subject to expand its business more comfortably. With a strong backing from its shareholder, the Subject enjoys timely financial assistance should the needs arise.

Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. Overall, we regard that the Subject's management capability is average. This indicates that the Subject has greater potential to improve its business performance and raising income for the Subject.

We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Return on shareholders' funds of the Subject was at a favourable range which indicated that the management was efficient in utilising its funds to generate income. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. The high gearing ratio clearly implied that the Subject was supported by more debt than equity. Thus, the Subject is exposed to high financial risk. Given a positive net worth standing at USD 3,924,949, the Subject should be able to maintain its business in the near terms.

Overall, the Subject's payment habit is good as the Subject has a good credit control and it could be taking advantage of the cash discounts while maintaining a good reputation with its creditors.

The industry shows an upward trend and this trend is very likely to sustain in the near terms. Hence, the Subject is expected to benefit from the favourable outlook of the industry.

Based on the above condition, we recommend credit be granted to the Subject normally.

 



PROFIT AND LOSS ACCOUNT

 

THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH SINGAPORE FINANCIAL REPORTING STANDARDS.

KESHAV GLOBAL PRIVATE LIMITED

 

Financial Year End

2014-03-31

2013-03-31

2012-01-31

2011-01-31

Months

12

14

12

12

Consolidated Account

Company

Company

Company

Company

Audited Account

YES

YES

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

YES

YES

Financial Type

FULL

FULL

SUMMARY

SUMMARY

Currency

USD

USD

SGD

SGD

TURNOVER

33,253,178

32,007,911

39,533,131

11,666,711

Other Income

26,137

22,929

-

-

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

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

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

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

Total Turnover

33,279,315

32,030,840

39,533,131

11,666,711

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

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

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

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

PROFIT/(LOSS) FROM OPERATIONS

893,818

859,779

1,016,739

352,118

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

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

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

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

PROFIT/(LOSS) BEFORE TAXATION

893,818

859,779

1,016,739

352,118

Taxation

(88,217)

(101,257)

(128,656)

(40,798)

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

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

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

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

PROFIT/(LOSS) AFTER TAXATION

805,601

758,522

888,082

311,320

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

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

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

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

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

1,964,781

1,479,487

421,441

110,121

Prior year adjustment

-

(273,228)

169,964

-

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

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

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

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

As restated

1,964,781

1,206,259

591,405

110,121

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

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

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

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

PROFIT AVAILABLE FOR APPROPRIATIONS

2,770,382

1,964,781

1,479,487

421,441

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

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

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

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

RETAINED PROFIT/(LOSS) CARRIED FORWARD

2,770,382

1,964,781

1,479,487

421,441

=============

=============

=============

=============

INTEREST EXPENSE (as per notes to P&L)

Others

442,363

332,777

-

-

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

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

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

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

442,363

332,777

-

-

=============

=============

-

-

 

 

 

BALANCE SHEET

 

 

KESHAV GLOBAL PRIVATE LIMITED

 

Trade debtors

10,247,823

9,159,481

-

-

Short term deposits

2,574,699

2,548,562

-

-

Amount due from related companies

1,592,743

119,640

-

-

Cash & bank balances

345,478

64,020

-

-

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

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

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

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

TOTAL CURRENT ASSETS

14,760,743

11,891,703

11,777,386

3,930,200

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

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

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

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

TOTAL ASSET

14,760,743

11,891,703

11,777,386

3,930,200

=============

=============

=============

=============

CURRENT LIABILITIES

Trade creditors

1,445,483

1,146,285

-

-

Other creditors & accruals

22,517

861,494

-

-

Other borrowings

8,803,779

7,251,554

-

-

Deposits from customers

461,304

437,264

-

-

Provision for taxation

102,711

105,754

-

-

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

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

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

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

TOTAL CURRENT LIABILITIES

10,835,794

9,802,351

10,126,358

3,337,219

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

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

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

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

NET CURRENT ASSETS/(LIABILITIES)

3,924,949

2,089,352

1,651,028

592,981

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

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

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

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

TOTAL NET ASSETS

3,924,949

2,089,352

1,651,028

592,981

=============

=============

=============

=============

SHARE CAPITAL

Ordinary share capital

296,237

124,571

171,540

171,540

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

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

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

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

TOTAL SHARE CAPITAL

296,237

124,571

171,540

171,540

RESERVES

Share premium

858,330

-

-

-

Retained profit/(loss) carried forward

2,770,382

1,964,781

1,479,487

421,441

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

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

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

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

TOTAL RESERVES

3,628,712

1,964,781

1,479,487

421,441

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

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

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

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

SHAREHOLDERS' FUNDS/EQUITY

3,924,949

2,089,352

1,651,028

592,981

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

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

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

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

3,924,949

2,089,352

1,651,028

592,981

=============

=============

=============

=============

 

 

FINANCIAL RATIO

 

 

KESHAV GLOBAL PRIVATE LIMITED

 

TYPES OF FUNDS

Cash

2,920,177

2,612,582

-

-

Net Liquid Funds

2,920,177

2,612,582

-

-

Net Liquid Assets

3,924,949

2,089,352

1,651,028

592,981

Net Current Assets/(Liabilities)

3,924,949

2,089,352

1,651,028

592,981

Net Tangible Assets

3,924,949

2,089,352

1,651,028

592,981

Net Monetary Assets

3,924,949

2,089,352

1,651,028

592,981

PROFIT & LOSS ITEMS

Earnings Before Interest & Tax (EBIT)

1,336,181

1,192,556

-

-

Earnings Before Interest, Taxes, Depreciation And Amortization (EBITDA)

1,336,181

1,192,556

-

-

BALANCE SHEET ITEMS

Total Borrowings

8,803,779

7,251,554

-

-

Total Liabilities

10,835,794

9,802,351

10,126,358

3,337,219

Total Assets

14,760,743

11,891,703

11,777,386

3,930,200

Net Assets

3,924,949

2,089,352

1,651,028

592,981

Net Assets Backing

3,924,949

2,089,352

1,651,028

592,981

Shareholders' Funds

3,924,949

2,089,352

1,651,027

592,981

Total Share Capital

296,237

124,571

171,540

171,540

Total Reserves

3,628,712

1,964,781

1,479,487

421,441

LIQUIDITY (Times)

Cash Ratio

0.27

0.27

-

-

Liquid Ratio

1.36

1.21

-

-

Current Ratio

1.36

1.21

1.16

1.18

WORKING CAPITAL CONTROL (Days)

Stock Ratio

0

0

-

-

Debtors Ratio

112

104

-

-

Creditors Ratio

16

13

-

-

SOLVENCY RATIOS (Times)

Gearing Ratio

2.24

3.47

-

-

Liabilities Ratio

2.76

4.69

6.13

5.63

Times Interest Earned Ratio

3.02

3.58

-

-

Assets Backing Ratio

13.25

16.77

9.62

3.46

PERFORMANCE RATIO (%)

Operating Profit Margin

2.69

2.69

2.57

3.02

Net Profit Margin

2.42

2.37

2.25

2.67

Return On Net Assets

34.04

57.08

61.58

59.38

Return On Capital Employed

34.04

57.08

61.58

59.38

Return On Shareholders' Funds/Equity

20.53

36.30

53.79

52.50

Dividend Pay Out Ratio (Times)

0

0

-

-

NOTES TO ACCOUNTS

Contingent Liabilities

0

0

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.63

UK Pound

1

Rs.100.65

Euro

1

Rs.72.40

SGD

1

Rs.47.44

Note : Above are approximate rates obtained from sources believed to be correct

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

NIT

 

               


 

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

--

 

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%)

 

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.