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Kabra Extrusion Technik Ltd

HSL Code: KABEXT   |   BSE Code: 524109  |   NSE Symbol: KABRAEXTRU  |   ISIN: INE900B01029
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KABRA EXTRUSION TECHNIK LIMITED

ANNUAL REPORT 2011-2012

DIRECTOR`S REPORT

To,
The Members of,
Kabra Extrusiontechnik Limited, 
Mumbai.

Your  Directors are pleased to present the TWENTY-NINETH ANNUAL REPORT  and 
the AUDITED STATEMENT OF ACCOUNTS for the year ended 31st March, 2012.

1. FINANCIAL RESULTS:                                        (Rs. in Lacs)
PARTICULARS                                     2011-2012        2010-2011
                                           (Current Year)  (Previous Year)

Revenue from Operations and Other Income        19,499.70        22,610.20

Gross Profit before Interest & Depreciation      1,824.72         3,993.99

Less: Interest (Finance Cost)                      100.49            88.12

Depreciation                                       465.31           388.23

Profit Before Tax                                1,258.92         3,517.64

Less: Provision for Taxation                       291.10           851.26

Provision for Deferred Tax Liabilities              43.58            84.81

Add: Excess provision of earlier years              76.47                -

Net Profit After Tax & Deferred Tax              1,000.71         2,581.57

Balance b/f from previous year                   4,076.65         3,543.94

Amount available for appropriation               5,077.36         6,125.51

APPROPRIATIONS:-

Transferred to General Reserves                    100.10         1,400.00

Proposed Dividend                                  319.02           558.29

Tax on Proposed Dividend                            51.75            90.57

Surplus balance carried to Balance Sheet         4,606.49         4,076.65

                                                 5,077.36         6,125.51

2. DIVIDEND 

Your  Directors are pleased to recommend a dividend of Re.1/- per share  of 
Rs.  5/- each for the year ended 31st March, 2012 subject to  the  Members` 
approval  [Rs. 1.75 per share of Rs. 5/- each for the previous year on  the 
Post bonus enhanced capital].

3. OPERATION AND OUTLOOK

Your  Company has achieved Operational and Other Income for the year  under 
review at Rs. 19,499.70 lacs as against the previous years` Operational and 
Other  income  of  Rs. 22,610.20 lacs. The profit  before  tax  amounts  to 
Rs.1,258.92  lacs against the previous years` profit of Rs. 3,517.64  lacs. 
Net  Profit of the Company after tax, deferred tax and excess provision  of 
earlier  year  written  back  amounts  to  Rs.  1,000.71  lacs  as  against 
Rs.2,581.57 lacs of the previous year.

Performance  for the year under review was adversely affected  by  slowdown 
witnessed in end users industries.

During  the year, the Company has manufactured a Five (5) Layer Blown  Film 
Plant,  first  time  in India with GEC technology at  its  newly  developed 
manufacturing  set-up at Dunetha and the said plant has  been  successfully 
supplied  to a company based in Kerala to produce barrier film  for  edible 
oil packaging.

4. EXPORTS:

Exports  during the year is Rs. 6,184.54 lacs, as against  previous  years` 
export of Rs. 6,798.79 lacs and is about 32.80% of total sales turnover.

5. DIRECTORS

In  accordance with the Articles of Association of the Company and in  view 
of  provisions  of  Section  255 of the Companies  Act,  1956,  Shri  Anand 
Shreevallabh  Kabra  and  Shri Mahaveer Prasad Taparia,  Directors  of  the 
Company are retiring by rotation at the ensuing Annual General Meeting  and 
being eligible, seek re-appointment.

6.  DIRECTORS" RESPONSIBILITY STATEMENT:

Pursuant  to  Section 217(2AA) of the Companies Act, 1956,  your  Directors 
hereby confirm that:

(i)  in the preparation of annual accounts for the year ended  31st  March, 
2012,  the  applicable accounting standards have been followed  along  with 
proper explanation relating to material departures, if any;

(ii)  they have selected such appropriate accounting policies  and  applied 
them  consistently and made judgements and estimates that  were  reasonable 
and prudent so as to give the true and fair view of the state of affairs of 
the  Company as at 31st March, 2012 and of the profits of the  Company  for 
the said financial year;

(iii)  they  have taken proper and sufficient care for the  maintenance  of 
adequate  accounting  records  in accordance with  the  provisions  of  the 
Companies  Act,  1956, for safeguarding the assets of the Company  and  for 
preventing and detecting fraud and other irregularities;

(iv) they have prepared the said accounts on a "going concern basis".

7. STATUTORY AUDITORS:

Messers. Kirtane & Pandit, Chartered Accountants, Statutory Auditors of the 
Company  will retire from the office of the Auditors at the  conclusion  of 
the ensuing Annual General Meeting and being eligible offer themselves  for 
re-appointment. They have furnished a certificate of their eligibility  for 
re-appointment u/s. 224 (1 -B) of the Companies Act, 1956 and they are  not 
disqualified under amended section 226(3)(e) of the said Act.

8. COST AUDITOR:

Shri  A.P. Raman, a qualified Cost Accountant has been appointed as a  Cost 
Auditor  of the Company pursuant to section 233(B)(1)&(2) of the  Companies 
Act, 1956 and subject to the approval of the Central Government.

In  terms  of order dt. 24m January 2012 issued by  Ministry  of  Corporate 
Affairs,  Cost  Audit Branch, his appointment is made to conduct  audit  of 
cost  accounting  records of financial year from 1st April,  2012  to  31st 
March,  2013  maintained  by the Company in respect  of  its  product  i.e. 
Plastic Processing Machinery covered by Chapter 84 of Central Excise Tariff 
Act.

He has furnished certificate of his eligibility for such appointment and he 
is free from any disqualification and is independent and is at arm`s length 
relationship with the company.

In  respect of Financial Year 2011-12, aforesaid qualified Cost  Accountant 
shall  certify  Compliance Report as prescribed under Rule 5 of  (The  Cost 
Accounting Records) Rules, 2011.

9. LISTING FEES:

The  Company  confirms  that the Annual Listing Fees due to  BSE  Ltd.  and 
National  Stock Exchange of India Ltd. for the financial year 2012-13  have 
been paid.

10. CORPORATE GOVERNANCE:

A  separate  section  on Corporate Governance is included  in  this  Annual 
Report as required under Listing Agreement.

11. EMPLOYEES RELATIONS:

Employees  relations  continued  to be cordial  throughout  the  year.  The 
Directors appreciate the efforts put in by the employees at all the levels. 
As  required  by the provisions of Section 217(2A) of  the  Companies  Act, 
1956,  read  with the Companies (Particulars of Employees) Rules,  1975  as 
amended, none of the employee draws salary in excess of Rs. 5,00,000/-  per 
month, hence no disclosure required to be made.

12. CONSERVATION OF ENERGY AND TECHNOLOGY ABSORBTION:

A Statement giving details of conservation of energy, technology absorption 
and  foreign exchange earnings and outgo in accordance with  the  Companies 
(Disclosure of Particulars in the Report of Board of Directors) Rules, 1988 
forms part of this report as ANNEXURE A.

ACKNOWLEDGEMENT 

Your  Directors  would like to express their appreciation for  the  support 
received  from  the Shareholders, Bankers,  Government  Authorities,  Stock 
Exchanges,  Customers,  Suppliers  and Business Associates  at  all  levels 
during  the year under review. Your Directors also wish to place on  record 
their appreciation for the committed services of the executives, staff  and 
workers of the Company.

                                        For and on behalf of the Board

Place: Mumbai                           S.V. Kabra
Date : 29th May, 2012                   Chairman & Managing Director

ANNEXURES TO DIRECTORS` REPORT

ANNEXUR - `A`.

DISCLOSURE   OF  PARTICULARS  WITH  RESPECT  TO  CONSERVATION  OF   ENERGY, 
TECHNOLOGY  ABSORPTION AND FOREIGN EXCHANGE EARNINGS AND OUTGO AS  REQUIRED 
UNDER SECTION 217(1)(e) OF THE COMPANIES ACT, 1956, READ WITH THE COMPANIES 
(DISCLOSURE  OF  PARTICULARS IN THE REPORT OF BOARD  OF  DIRECTORS)  RULES, 
1988.

A. Conservation of Energy:

(a)  Energy Conservation Measures taken: Continuous efforts are being  made 
by the production team for conservation of energy. Heating time for trials, 
testing  etc. is strictly monitored and certain savings are  expected,  but 
total impact of this cannot be measured.

(b)  Additional  Investments and proposals, if any, being  implemented  for 
reduction of consumption of energy: None.

(c)  Impact  of  measures  at (a) & (b)  above,  for  reduction  of  energy 
consumption and consequent impact on the cost of production of goods:  With 
the implementation of measures indicated in (a) above, it is expected  that 
there  would  be a corresponding favourable impact on the energy  cost  per 
unit of production.

B. Technology Absorption:

1. Specific areas in which R&D carried out by the Company:

Following extrusion lines have been developed:

*  Twin  Screw-92 to process CPVC pipe with twin track  for  plumbing  pipe 
application;

* KAGE 3 layer film plant with 600 Kg/Hr output (with GEC Technology);

* KAGE 5 layer film plant with 550 Kg/Hr output (with GEC Technology);

*  Automatic  Surface  Winder  KVP-II with Pneumatic  Lay  on  systems  for 
controlling winding roll hardness

*  High-output  Stretch Cling Film Plant for hand-wrap application  at  220 
Kg/Hr with 75/55/55 mm extruders and 1800mm cold parts.

2.  Benefits  derived as a result of the above R&D: Product  range  of  the 
Company  has  widened and the customers benefited by unique  advantages  of 
highest out-put, per unit power consumption, lowest investment with regards 
to  output,  space  saving  by compact  design,  control  by  automation  / 
electronic device and ease of operation.

3.  Future  plan  of action: Your Company is making  continuous  effort  to 
develop new range of extrusion lines.

4.  Expenditure  on  R & D: During the year, the  Company  spent  recurring 
amount  of expenditure on R & D which have been included in the  respective 
expense  head. No separate account head for expenditure on R & D  has  been 
maintained.

5. Technology imported during the last 5 years:

Technology Imported      Imported From         Year   Status
                                                 of 
                                             Import   
                                                    }  
Manufacture of Pipe      M/s. Battenfeld      April } Valid till March, 
Extrusion, Profile       Extrusionstechnik     2006 } 2016             
Extruders, Film &        GmbH, Germany**            }
Sheet Extrusion and                                 }                          
Planetary Roller                                    }
Extruders.                                          }
                                                    }
Manufacture of Pipe      M/s. American        April }
& Profile Extruders,     Maplan                2006 }
Tooling of Extrusion     Corporation,               }
lines for siding,        USA                        }
fencing and decking                                 }
including composite                                 }
system                                              }
                                                    }
Manufacture of Single    M/s. Battenfeld      Since }
Screw Extruders          Cincinnati Austria November}
including PE Pipe, Film  GMBH**                 2011}
& Sheet, Planetary                                  }
Roller Extruders, Twin                              }
Screw Extruders for                                 }
PVC Pipes, Profile                                  }
Pallet and Polymer                                  }

**Above companies are Member of Battenfeld-Cincinnati Group

C. Foreign Exchange Earnings and Outgo:            2011-2012     2010-2011
                                               (Rs. in Lacs) (Rs. in Lacs)


Foreign Exchange Earned                              6087.85       6499.34
Foreign Exchange Used                                 731.58        362.15

                                            For and on behalf of the Board

Place: Mumbai                               S.V. Kabra
Date : 29th May, 2012                       Chairman & Managing Director

MANAGEMENT DISCUSSION AND ANALYSIS

1. INDUSTRY STRUCTURE AND DEVELOPMENTS:

Kabra Extrustiontechnik (KET) is the flagship company of Kolsite group. The 
latter  which is in the 50th year of its operations, is one of the  largest 
players in the plastic extrusion machinery and plastic masterbatches market 
and is known for its innovative offerings.

KET specializes in providing plastic extrusion machinery for pipe and films 
manufacturing. It has plants in Daman. In line with this economic  outlook, 
the  plastics extrusion machinery industry`s prospects too appear  positive 
in the longer term. As per Plastindia Foundation the growth of the plastics 
industry  has seen the number of processing units grow from 25,000 in  2010 
to  30,000 in 2011. The exponential growth anticipated over the next  three 
years will see this number go up to 40,000 units. This is reflective of the 
positive outlook for our sector.

2. BUSINESS OVERVIEW AND OUTLOOK:

In  the year 2010-11 KET had acquired 15% stake in  Gloucester  Engineering 
Company  Inc (GEC) which will help KET to get technology and  expertise  in 
the  high-end  Blown Film Plants which find application  in  packaging  for 
lamination,  shrink  and stretch wraps. The Company  has  demonstrated  its 
first "KAGE" 3 layer film plant at their factory in Dunetha with an  output 
of 600 kgs/hr on a 40 micron thick lamination film which find  applications 
in the food packaging industry.

In  the Pipes segment, the Company is focusing on Window profile  extrusion 
due to increasing awareness of advantages of the PVC profiles and resultant 
demand. The Company also offers cPVC pipe extrusion lines in single as well 
as dual strand with AMC technology. Having established a strong presence in 
the  irrigation segment which continues to provide major opportunities  for 
growth,  the  Company, along with the round drip has now entered  the  flat 
drip lines market.

The  extrusion  machines supplied by KET facilitate  space  savings,  lower 
energy consumption and high quality output for its customers.

The  collaboration  with Battenfeld, Germany, which the company  has  since 
1983  only  got stronger in the financial year 2011-12  as  the  technology 
agreement  has been amended recently to include technology from  its  group 
member  Battenfeld-Cincinnati, Austria. With this, KET will now be able  to 
enhance its production program.

The  Company continued its focus on marketing activities and  strengthening 
its agent network by participating in various trade fairs and  exhibitions. 
It has made significant inroads in many new markets.

During the financial year 2011 -12, the Company participated in 8  national 
and  international  exhibitions  to  showcase  its  product  portfolios  to 
strengthen its geographical base as well as clientele.

3. KET`s COMPETITIVE POSITIONING:

KET`s  competitive positioning lies in its understanding of the  indigenous 
markets with strong client relationships coupled with continuous efforts at 
enhancing its technological expertise.

Being a market leader with close to five decades of promoter experience  in 
the industry, it has a strong brand loyalty and dedicated target base.

The  Technological collaborations forged by Company over a period  of  time 
have  helped  it  to  capture the import market in  India  and  expand  its 
geographical base to more than 70 countries.

The  company  is  present  in extremely potent  segment  with  huge  demand 
potential from the plastics industry both in the pipe and films segment.

4. SEGMENT-WISE PERFORMANCE:

Your  Company  is  operating only in one  segment  i.e.  Plastic  Extrusion 
Machinery and Allied Equipments.

5. RISKS AND CONCERNS:

Technology  obsolescence, market conditions, growing competition  including 
imports  and  unorganized sector are major risks perceived by  the  Company 
that  may  have  adverse effect on Company`s business  and  its  margin  in 
future.

The  Company  has deepened its association with  Battenfeld  Cincinnati  to 
include  Battenfeld Cincinnati-Austria by amending its technology  transfer 
agreement thus getting access to technology from Austria too.

The Company strives consistently to deepen its product portfolio and  offer 
a  complete range of offerings to its existing clients. At the  same  time, 
the  company  is  widening its product offerings to  capture  new  industry 
applications which are in demand due to increasing awareness and in nascent 
industries.

The  Commitment  to  technology  and  offering  high  quality  machines  is 
reflected  in  the Company`s plants including the new one at  Dunetha.  Its 
state  of  the  art painting facilities use technology  developed  for  the 
exacting  standards  of  the Engineering industry. This  will  provide  the 
clients with assurance of adequate corrosion protection and very fine paint 
finish.

The Company continuously focuses on safety of environment and is increasing 
its  awareness  amongst the employees of the Company.  Measures  are  being 
taken continuously to control cost on all fronts.

6. INTERNAL CONTROL SYSTEMS AND THEIR ADEQUACY:

Management  feels  that  the  internal controls  in  place  are  sufficient 
considering  the complexity, size and nature of operations of the  Company. 
Internal  Audit Team consists of well experienced members,  who  constantly 
review various aspects of control systems and conduct audit under well laid 
out audit programmes to ensure effectiveness of the controls.

7. FINANCIAL & OPERATIONAL PERFORMANCE:

Sr. Particulars                        2011-2012     2010-2011           %
No.                                (Rs. in Lacs) (Rs. in Lacs)     Changes

1. Income from Operations 
(Net of Excise)                        19,028.84     21,952.30      -13.32

2. Other Income                           470.86        657.90      -28.43

3. Net Profit after Interest, 
Depreciation, Tax and 
Deferred Tax                            1,000.71      2,581.57      -61.24

Your Company has a low debt equity ratio and is well placed to take care of 
its borrowings made by way of credit facilities and term loan.

The  Company`s credit terms and recovery mechanism are effective enough  to 
check the financial defaults by any of the customers. No financial defaults 
of whatsoever nature were reported during the year under review.

8.  MATERIAL  DEVELOPMENTS IN HUMAN RESOURCES/INDUSTRIAL  RELATIONS  FRONT, 
INCLUDING NUMBER OF PEOPLE EMPLOYED:

Industrial relations during the year were cordial and peaceful without  any 
disruption  of manufacturing activities. Programmes and conferences  aiming 
at   leadership  development  and  know-how  upgradation   with   advancing 
technology on all fronts were conducted during the year.

Manpower as on 31st March, 2012 
including Workers, Staff and 
Executives:                                  351

9. CAUTIONARY STATEMENT:

Actual  performance  may  differ from projections made,  as  the  Company`s 
operations   are  subject  to  various  economic   conditions,   government 
regulations and other incidental factors.

                                             For and on behalf of the Board

Place: Mumbai                                S. V. Kabra
Date : 29th May, 2012                        Chairman & Managing Director
 
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