20:49 May 23, 2013  

Arshiya International Ltd

HSL Code: IIDFOR   |   BSE Code: 506074  |   NSE Symbol: ARSHIYA  |   ISIN: INE968D01022
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ARSHIYA INTERNATIONAL LIMITED

ANNUAL REPORT 2011-2012

DIRECTOR`S REPORT

To
The Members of 
Arshiya International Ltd.

Your Directors are pleased to present the 31st Annual Report together  with 
the Audited Accounts for the financial year ended 31st March, 2012.

A) SUMMARIZED FINANCIAL RESULTS- ARSHIYA INTERNATIONAL LTD
                                                             (Rs. in Lacs)
                                                  Year ended    Year ended
                                                  31.03.2012    31.03.2011
                         
Income from operations and other Income            63,000.80     47,542.53

Expenditure                                        54,438.59     43,145.22

Profit Before Depreciation & Tax                    8,562.20      4,397.30

Depreciation                                        1,642.79        696.10

Profit Before Tax & Exceptional Items               6,919.41      3,701.21

Prior period Items(Net)                              (11.10)         19.49

Provision for Taxation                              2,168.23      1,152.27

Profit After Tax                                    4,751.18      2,493.40

Balance B/f                                         4,332.11      2,909.18

Amount available for Appropriation                  9,083.29      5,402.58

Proposed Dividend                                     823.61        705.95

Dividend tax                                          133.61        114.52

Transfer to General Reserve                           480.00        250.00

Balance Carried to Balance Sheet                    7,646.06      4,332.11

FINANCIAL PERFORMANCE

Income from Operations, along with other income has increased by more  than 
32.51% as compared to the previous year. The Profit before Tax has recorded 
increase of 86.95% over that of the previous year and the Profit After  Tax 
has increased by 90.55% as against the previous financial year.

B) SUMMARIZED CONSOLIDATED FINANCIAL RESULTS-ARSHIYA INTERNATIONAL LTD  AND 
ITS SUBSIDIARIES
                                                             (Rs. in Lacs)
                                                  Year ended    Year ended
                                                  31.03.2012    31.03.2011
   
Income from Operations and other Income           106,487.38     82,435.82

Expenditure                                        92,300.74     72,765.25

Profit Before Tax & Exceptional Items              14,186.63      9,670.57

Profit After Tax before Minority Interest          12,079.98      8,223.01

Less Minority Interest                                     -         22.36

Net Profit for the year                            12,079.98      8,200.65

On  a  Consolidated basis your Company has recorded a  29.18%  increase  in 
income and 47.31% increase in profit after tax over the previous year.

DIVIDEND

The  Directors recommend a dividend @ 70%. i.e.  Rs. 1.40 per equity  share 
of   Rs.  2 for the financial year ended 31d March, 2012  The  Dividend  on 
Equity Shares, if approved by the Members, would involve a cash outflow  of  
Rs. 957.22 Lacs including dividend tax.

TRANSFER TO RESERVES

Your  Directors propose to transfer a sum of  Rs. 480 Lacs to  the  General 
Reserve Account for the year ended 31st March, 2012.

BUSINESS AND FUTURE OUTLOOK

Your Company has over the past few years continuously and steadily  strived 
to improve the logistics landscape in our country. Beginning with a  strong 
foothold  in  the  asset light logistics services  industry,  your  Company 
embarked  on a journey to create world class logistics infrastructure on  a 
pan  India  basis  which  would provide natural  integration  to  its  core 
logistics business and revolutionize the logistics space in India.

Arshiya  plans  to capitalize on India s mammoth logistics  opportunity  by 
being India s only Unified Supply Chain Infrastructure and Solutions Group. 
With  11  year legacy in the logistics and supply chain industry  in  India 
servicing over 1,500 customers including over 275 at Arshiyas FTWZs  alone, 
Arshiyas  unique business model makes it a pioneering company, not just  in 
India but world over. With a planned investment outlay of USD 1.6  billion, 
your Company will be the industry pioneer in development and operations  of 
state-of-the-art   logistics  infrastructure  solutions  across   strategic 
locations in India. Your Companys sole mission is to provide India with the 
logistics  infrastructure solutions that would allow this great  nation  to 
capitalize on its true macro-economic potential.

The  Mumbai FTWZ has seen phenomenal growth over the year gone by  and  the 
Khurja FTWZ near New Delhi too has seen a strong traction of customers.  In 
the rail space, your Company has signed a long term deal with GATX India to 
lease  its rakes to Arshiya Rail. This move will help Arshiya Rail  migrate 
its business to a capex lean model, resulting in lower gearing and improved 
margins.  With this development and the commissioning of our logistics  hub 
in Khurja, your Company extremely positive about the coming year.

(I) Arshiya Free Trade & Warehousing Zones (FTWZ):

The  FTWZ regulatory framework has given India the much needed  impetus  to 
drive its economic growth to the next level, truly leveraging the nation  s 
vast domestic market and growing purchasing power parity. Over the last few 
decades India has been losing investments to neighbouring economies,  which 
were  being used by global corporations as bases for feeding India, due  to 
lack of comparable infrastructure availability in India.

With FTWZs developed by Arshiya, our country will be able to leverage  Soft 
Infrastructure  such as skilled manpower, cost competitiveness,  regulatory 
framework,  IT  connectivity,  as  well  as  Hard  Infrastructure  such  as 
dedicated  state-of-the-art mega logistics parks FTWZs, rail  connectivity, 
industrial & distribution hubs, transport & handling and world class supply 
chain management services. FTWZ will be a game changer for international as 
well  as domestic companies which are importing, exporting or  re-exporting 
products to and from India.

(II) Arshiya Rail & Rail Infrastructure:

Arshiya Rail Infrastructure started its operations in February 2009. As  at 
31st March, 2012, Arshiya Rail has 20 trains to its pan India operations in 
Phase  1.  Our unique model has resulted in Arshiya Rail being  the  second 
largest and the most profitable Private Container Train Operator (PCTO)  in 
India.

(III) Arshiya Industrial & Distribution Hub Ltd.

Arshiya  Industrial  & Distribution Hub is a venture  designed  to  provide 
companies  with a strategic hub warehousing for domestic  consolidation  of 
goods.  These  rail-connected  mega  consolidation  hubs  will  result   in 
considerable time and cost reduction.

The  first  of  Arshiya s five planned Industrial  &  Distribution  Hub  is 
strategically located at the confluence of the Eastern and Western  freight 
corridors  at  Khurja (near Delhi), in the state of Uttar  Pradesh.  It  is 
further  benefited  by the adjoining presence of the  modern  high-capacity 
Rail  Terminal developed by Arshiya Rail infrastructure and Arshiyas  FTWZ. 
It will allow companies to access ports and the hinterland through both the 
freight  corridors.  This debottlenecked location, helps companies  to  cut 
down drastically on so-called inevitable transportation expenses, prevalent 
in India.

(IV) Arshiya Forwarding

With  a  decade  of  lineage  in  integrated  logistics  solution   Arshiya 
forwarding  offers end-to-end Freight Management, Transportation,  Document 
Management,  Customs  Clearance and Project Logistics services  across  the 
network of 150+ countries worldwide.

(V) Arshiya Supply Chain Management

Arshiya  Supply Chain Management provides end-to-end supply & demand  chain 
solutions  and  is  committed to evolving  end-to-end  strategic  solutions 
across supply chain management by using innovative technology.

Group Subsidiary Companies and Consolidated Financial Results

The  Company  has following subsidiaries as on 31st  March,  2012.  Arshiya 
Domestic Distripark Ltd

Arshiya  Industrial & Distribution Hub Limited (formerly known  as  Arshiya 
Northern Domestic Distripark Limited)

Arshiya FTWZ Limited

Arshiya Central FTWZ Limited Arshiya Northern FTWZ Limited

Arshiya Rail Infrastructure Ltd

Arshiya Rail Siding & Infrastructure Limited

Arshiya Supply Chain Management Pvt Ltd 

Arshiya Transport and Handling Ltd

Arshiya Hongkong Ltd. and its following subsidiary

Arshiya Logistics LLC, Dubai

Arshiya International Singapore Pte Ltd

Cyberlog Technologies International Pte Ltd

Cyberlog  Technologies Hongkong Limited 

Arshiya Technologies (India) Pvt. Limited 

Cyberlog Technologies (UAE) FZE

The  Group  also  include Ajay & Archana Mittal  Family  Private  Trust  as 
defined in erstwhile MRTP Act, 1969.

As   required  under  the  listing  agreements  with  Stock  Exchanges,   a 
consolidated  Financial Statement of the Company and all  its  subsidiaries 
prepared  in accordance with Accounting Standards 21 and 23 issued  by  the 
Institute  of  Chartered  Accountants of India  (ICAI)  giving  details  of 
financial  resources,  assets, liabilities, income, profits,  etc.  of  the 
Company,  its  associates and subsidiaries, after elimination  of  minority 
interest as a single entity, is annexed.

In accordance with the general circular issued by the Ministry of Corporate 
Affairs,  Government of India dated 8m February, 2012, the annual  accounts 
and other documents of the Subsidiary Companies are not being attached with 
the Annual Report of the Company. The Annual Accounts of the above referred 
subsidiaries as at 31st March, 2012, and related detailed information  will 
be  made  available to any member of the Company/its  subsidiaries  seeking 
such  information at any point of time and the same will also be  available 
for  inspection  by  any Member of the Company/  its  subsidiaries  at  the 
Registered  Office of the Company and will be available on the  website  of 
the Company. In addition, the Annual Accounts of the said subsidiaries will 
be made available for inspection at the Registered Office of the respective 
subsidiary companies.

During  the year under report /review, seven step down subsidiaries of  the 
Company,  viz. Arshiya Southern Domestic Distripark Ltd.,  Arshiya  Eastern 
Domestic Distripark Ltd., Arshiya Western Domestic Distripark Ltd., Arshiya 
Central  Domestic  Distripark  Ltd., Arshiya  Exim  Trading  Ltd.,  Arshiya 
Eastern  FTWZ Ltd., Arshiya Western FTWZ Ltd. have ceased to be  step  down 
subsidiaries of your Company. Further, another step-down subsidiary of your 
Company, Cyberlog Technologies Inc., USA has been dissolved.

AMALGAMATION OF SUBSIDIARY COMPANIES

The  wholly  owned subsidiaries of your Company viz. Arshiya  FTWZ  Limited 
(AFTWZL) and Arshiya Domestic Distripark Limited (ADDL) are in the  process 
of  getting  merged  with your Company and necessary  petitions  have  been 
presented before the Bombay High Court.

CORPORATE GOVERNANCE

Your Company has been following the principles of good Corporate Governance 
over the years and lays strong emphasis on transparency, accountability and 
integrity. As per clause 49 of the listing Agreement entered into with  BSE 
and  NSE,  a separate section on Corporate Governance forms  part  of  this 
Annual Report.

A  Certificate  from a Practising Company Secretary  confirming  compliance 
with the conditions of Corporate Governance under Clause 49 of the  listing 
Agreement is also attached to this Report.

DIRECTORS

Mr. Ashish Bairagra and Mr. Rishabh P. Shah, Directors, retire by  rotation 
and  being  eligible, offer themselves for re-appointment  at  the  ensuing 
Annual General Meeting.

Mr. V. Shivkumar opted for retirement from the Board w.e.f. 14"1 May, 2012. 
The  Board acknowledges and places on record its deep appreciation  of  the 
valuable contributions made by Mr. V. Shivkumar as an Executive Director of 
the Company.

ARSHIYA EMPLOYEE STOCK OPTION PLAN 2007

Employee  Stock  Option Plan 2007 is now administered by  the  Compensation 
Committee   of  the  Board.  The  applicable  disclosures  required   under 
Securities  and Exchange Board of India (Employee Stock Option  Scheme  and 
Employee  Stock Purchase Scheme) Guidelines, 1999, as at 31st March,  2012, 
are set out in Annexure I to this Report.

Your  Company has received a certificate from the Auditors of  the  Company 
that the Scheme has been implemented in accordance with the SEBI Guidelines 
and  the  resolution passed by the shareholders. The certificate  would  be 
placed at the Annual General Meeting for inspection by members.

DIRECTORS RESPONSIBILITY STATEMENT

In  accordance with the provisions of Section 217 (2 A A) of the  Companies 
Act,  1956,  with  regard to the Directors  Responsibility  Statement,  the 
Directors confirm that:

a)  in  the preparation of the annual accounts, the  applicable  accounting 
standards have been followed and there has been no material departures;

b)  the  selected  accounting policies were applied  consistently  and  the 
Directors  made judgments and estimates that are reasonable and prudent  so 
as  to give a true and fair view of the state of affairs of the Company  as 
at 31st March, 2012, and of the profit of the Company for the year ended on 
that date;

c)  Proper  and  sufficient  care has been taken  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;

d) the annual accounts have been prepared on a going concern basis.

SECRETARIAL AUDIT REPORT

Your Company had engaged Mr. P.K.B. Nambiar, Practising Company  Secretary, 
to  review Secretarial Compliance for the financial year ended 31st  March, 
2012.  The  Secretarial Compliance Certificate addressed to  the  Board  of 
Directors of the Company forms part of this Annual Report. The  Secretarial 
Compliance  Certificate  confirms that the Company has  complied  with  the 
applicable  provisions of the Companies Act, 1956, Depositories Act,  1996, 
Listing  Agreement with Stock Exchanges and all the Regulations of SEBI  as 
applicable to the Company including SEBI (Substantial Acquisition of Shares 
and  Takeovers)  Regulations,  2011 and the SEBI  (Prohibition  of  Insider 
Trading) Regulations, 1992.

The  Secretarial  Compliance Certificate, although not mandatory,  is  also 
obtained on a quarterly basis and reviewed by the Board.

HUMAN RESOURCES

For  your  Company,  employees are the most  valuable  assets.  Attracting, 
training,  growing and retaining talented professionals continue to be  the 
focus  for Human Resources division of your Company. This division  focuses 
on  creating  an  organization which nurtures  continuous  improvement  and 
innovation  in  management practices. Your Company recognizes the  need  to 
attract   best-in-class  talent  from  diverse  domains   and   industries. 
Accordingly,  hiring  practices have been improvised to help  identify  the 
best  talent  in a cost effective manner. Pay  for  performance  philosophy 
helps  us  in  rewarding  high performers  thereby  motivating  talent  and 
enhancing  retention.  Over  the year, your Company has  added  key  senior 
management  as  well as middle management resources across  divisions.  The 
Arshiya  Global  Internship  Program has  helped  international  management 
students  to  work on live projects on a real time basis and get  hands  on 
experience  of  working  in  India. The Human  Resources  at  Arshiya  will 
continue  its focus on enhancing the service levels and creating a  culture 
of employee friendly environment.

HEALTH, SAFETY AND ENVIRONMENT:

As a responsible corporate citizen, your Company lays considerable emphasis 
on  health,  safety aspects of its human capital,  operations  and  overall 
working  conditions. Thus being constantly aware of its obligation  towards 
maintaining  and  improving the environment, all possible steps  are  being 
taken to meet the toughest environmental standards on pollution, effluents, 
etc. across various spheres of its business activities.

Arshiyas  Rail Infrastructure division especially plays a pivotal  role  in 
the  mitigation  of pollution and reduction of fuel used  for  road  travel 
through its unique Rail solutions that it provides to corporations at  pan-
India level.

Your  Company has implemented several proactive measures  towards  ensuring 
its  logistics  infrastructures especially the FTWZ in Mumbai  and  Khurja, 
along  with  the Industrial & Distribution hub  are  environment  friendly. 
Following  measures  are being implemented in Mumbai FTWZ,  which  will  be 
followed across locations:

- Rain water harvesting

- Development of green area: Re-plantation of 7000 trees in the FTWZ

-  Conservation of top soil by removing and storing it before the  digging/ 
piling work. The top soil was re-used for developing the green areas

-  Developed water bodies as natural storage and utilizing the  water  from 
it, throughout the year.

-  Provision  provided in the storm water drainage system to  allow  ground 
water recharging

-  Sewage treatment plant in all the facilities - Mumbai FTWZ, Khurja  FTWZ 
as  well  as the Khurja Industrial and Distribution Hub. Water  treated  in 
these plants is being re-utilized for watering of the landscaping.

CORPORATE SOCIAL RESPONSIBILITY

Your Company sincerely believes that growth not only needs to be profitable 
and competitive, but also sustainable in a socially relevant manner. Todays 
business environment especially in India therefore demands that  corporates 
play  a pivotal role in shouldering social responsibility. Your Company  is 
committed  to its endeavour in social responsibilities for benefit  of  the 
community.

Under  the Corporate Social Responsibility (CSR) initiative of the  Company 
Arshiya  Cares, your Company has pledged to join hands  with  organizations 
who  are  working towards finding simple solutions  to  the  infrastructure 
problems  that India faces. Following CSR initiatives have been  undertaken 
by your Company in the social front:

Emergency Fire Fighting Service: The Mumbai FTWZ at Sai Village, Panvel has 
a  24x7  emergency  fire fighting vehicle (Foam  Tender)  inside  the  zone 
managed  by  trained  personnel. This service  is  supported  by  dedicated 
infrastructure which includes:

- Fire extinguishers and Signage (Fire safety plans)

- Ceiling based water sprinklers for the stores and office space

- Beam Detectors for Smoke and Fire Detection

- Fire Hydrant System with hose reels and underground water storage tanks

- Emergency Fire exit doors and staircases

- Building Management System with Monitoring and Public address systems  to 
provide emergency response

Available  24x7 to the residents in the vicinity of Sai Village and  Panvel 
area, free of charge through a toll free number

Emergency Ambulance Service:

The  Mumbai  FTWZ  at Sai Village, Panvel has a  24x7  emergency  ambulance 
service  dedicated for residents in the vicinity of Sai Village and  Panvel 
area.  Stationed  in the premise of the zone, it is  equipped  with  expert 
staff  trained in Trauma treatment. This service is available to the  local 
population free of charge through a toll free number.

Electricity Distribution Facility:

At  the  Mumbai  FTWZ  at Sai Village, Panvel,  your  Company  has  created 
additional  capacity in its electrical infrastructure to enable  supply  of 
electricity to the surrounding villages.

Empowering Villages Everywhere (EVE)  Rs. Solar Lamps for Villages:

Your  Company  supported  a novel initiative by school  children  based  in 
Mumbai,  for providing solar lamps to villages at a subsidized rate.  Under 
the  EVE  program  portable solar lamps were  provided  to  villages  where 
electricity  is  not available. By subsidizing the cost, EVE  was  able  to 
offer  villagers an opportunity to increase productivity and improve  their 
quality  of  life. At Arshiya we have pledged to join hands  with  EVE  and 
support them in this initiative to help light lives.

CODE OF CONDUCT

The Board has laid down a Code of Conduct for all Board Members and  Senior 
Management  of  the  Company. The Code of Conduct has been  posted  on  the 
Company s website.

Board Members and Senior Management personnel have affirmed compliance with 
the  Code  for the financial year 2011-12. A separate declaration  to  this 
effect is annexed to the Corporate Governance Report.

Junoon Celebrity Charity Cricket Match:

Your  Company  supported EVE in a celebrity charity  cricket  match  Junoon 
which  was  organized  for the benefit of the  physically  challenged.  The 
ticket proceeds of this match were used to provide artificial limbs to  the 
physically handicapped living in the rural district of Satara, Maharashtra.

CONSERVATION  OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN  EXCHANGE  EARNINGS 
AND OUTGO

Information  as  required under section 217(e) of the Companies  Act,  1956 
read  with the Companies (Disclosure of particulars in the report of  Board 
of Directors) Rules, 1988 are set out as under:

Conservation  of Energy: The operations of the company involve  low  energy 
consumption.   Adequate measures have been implemented to  conserve  energy 
such as:-

Roof of the warehouses at our FTWZs and Industrial & Distribution Hubs have 
been  designed  with MR24 standards. A provision of installation  of  solar 
panels has been made on the roofs to generate renewable energy.

Orientation  of  the warehouse buildings has been done in such a  way  that 
there  is  less  heat  transmission resulting  in  saving  the  electricity 
consumption by minimizing heat loss in the HVAC system.

Technology  Absorption: Arshiya sincerely believes in utilising  technology 
to improve productivity, efficiency and quality of its business  operations 
and working environment.

Foreign Exchange Earnings and Outgo:

Foreign Exchange received -  Rs. 878,065,074/-
Foreign Exchange incurred -  Rs. 198,609,328/-

PARTICULARS OF EMPLOYEES

Pursuant  to the provisions of Section 217(2A) of the Companies  Act,  1956 
read with the Companies (Particulars of Employees) Rules, 1975 as  amended, 
the names and other particulars of employees are set out in the Annexure to 
the   Directors  Report.  However,  as  per  the  provisions   of   Section 
219(1)(b)(iv)  of the said Act, the Annual Report excluding  the  aforesaid 
information is being sent to all members of the Company. Any member, who is 
interested in obtaining such particulars about employees, may write to  the 
Company at Registered Office of the Company.

AUDITORS REPORT

The  observations in the Auditors Report are self explanatory and  need  no 
further explanations.

AUDITORS

M/s  MGB  & Co., Chartered Accountants, Mumbai, Auditors  of  the  Company, 
retire  at  the  ensuing  Annual  General  Meeting  and  are  eligible  for 
reappointment.

The  Company  has  received a certificate from M/s  MGB  &  Co.,  Chartered 
Accountants,  Mumbai, confirming that their appointment, if made, would  be 
in accordance with the provisions of Section 224 (1B) of the Companies Act, 
1956.

ACKNOWLEDGEMENT

Your  Directors would like to express their gratitude for  the  assistance, 
support  and co-operation received from the Goverment of India,  the  State 
Governments  and  the  other Government  agencies  and  their  departments, 
investors, bankers, financial institutions and all other stakeholders.

Your  Directors  also  wish  to  place  on  record  their  deep  sense   of 
appreciation  for  the  committed services by  the  executives,  staff  and 
workers of the company.

                              For and on behalf of the Board of Directors

                              Ajay S Mittal
                              Chairman & Managing Director
Place: Mumbai. 
Dated: 07th July, 2012.

ANNEXURE -1 TO THE DIRECTORS REPORT

The  details  of Options granted under The Arshiya  Employee  Stock  Option 
Plan,  2007, (hereinather referred as The ESOP Plan-2007 ) as at March  31, 
2012.

Particulars                   ESOP Plan-2007

Options outstanding at the 
beginning of the year         117,270

Options granted during 
the year                      NIL

The Pricing Formula           The Stock Options granted at Rs.210/- per 
                              Option as determined by Compensation 
                              Committee

Options vested

Options exercised             NIL  

The Total number of shares 
arising as result of 
exercise of option            NIL

Options lapsed and 
forfeited during 
the year.                     102,810

Variation of terms 
of options                    NIL

Money realised by 
exercise of options           NIL

Total number of options 
in force at the end of 
the year                      14,460  

Employee-wise details of 
options granted during 
the year to:

I. Senior Managerial 
Personnel:                    NIL

II. Any other employee who 
receives a grant in any 
one year of option 
amounting to 5% or more 
of Options granted            NIL 
during that year.

III. Identified employees 
who were granted option, 
during any one year, 
equal to exceeding 1% of 
the issued capital 
(excluding outstanding 
warrants and conversions) 
of the Company at the 
time of grant.                NIL 

Diluted Earnings Per Share 
(EPS) pursuant to issue of 
shares on exercise of 
option calculated in 
accordance with 
[Accounting standard  
(AS) 20 Earnings per 
Share.]                       Rs.8.08 

Method used for accounting    The employee compensation cost has been 
of the Options                calculated using intrinsic value method of 
                              accounting for Options under the Company`s 
                              Employees Stock Options Plan

Weighted-average Exercise  
Price of Option at the 
Grant Date                    Rs.210 

Notes:

1.  Vesting schedule and Exercise Period is as below: 

35%:- 12 months from the grant date
35%:- 24 months from the grant date 
30%:- 36 months from the grant date

Exercise period:

One  year  from the date of vesting of options or within 5 years  from  the 
date of grant of options, whichever is earlier.

2. No options were granted during the year.
     
                              For and on behalf of the Board of Directors

                              Ajay S Mittal
                              Chairman & Managing Director
Place: Mumbai. 
Dated: 07th July, 2012.

ANNEXURE - II TO THE DIRECTORS REPORT

SECRETARIAL AUDIT REPORT

The Board of Directors 
Arshiya International Limited 
3rd Floor, Plot No 61, 
Road No 13 M.I.D.C., 
Andheri (East) Mumbai 400 093

I  have examined the registers, records, books and papers of  M/s.  Arshiya 
International  Limited (the Company) for the financial year ended  on  31st 
March,  2012 (financial year) that are required to be maintained under  the 
Companies  Act, 1956 (the Act) and the rules made there under and  also  in 
compliance with the Listing Agreement of Sock Exchanges. In my opinion  and 
to the best of my information and according to the examinations carried out 
by  me  and explanations furnished to me by the Company, its  officers  and 
agents, I certify that in respect of the aforesaid financial year:

1.  the Company has kept and maintained registers as per the provisions  of 
the  Act and the rules made there under and the entries therein  have  been 
duly recorded.

2.  the Company has filed the forms, returns and documents required  to  be 
filed  with  the Registrar of Companies and Central  Government  under  the 
Companies  Act  and  the rules made there under and  also  with  the  Stock 
Exchanges as per the listing agreement with them.

3.  the  Company  has closed the Register of  Members  and  Share  Transfer 
Registers  in  accordance with the provisions of the Act  and  the  Listing 
Agreement.

4.  the Annual General Meeting for the financial year ended on 31st  March, 
2011  was  held  on 20th September, 2011 after giving  due  notice  to  the 
members  of  the  Company  and the resolutions  passed  thereat  were  duly 
recorded in the Minutes Book maintained for the purpose.

5. the Company has not held any Extra Ordinary General Meeting.

6.  the  Company has not advanced any loan to its directors or  persons  or 
firms or companies referred to in Section 295 of the Act.

7.  the Company has not entered into any contract specified in Section  297 
of the Act.

8. the Company has made necessary entries in the register maintained  under 
Section 301 of the Act.

9. the Company has obtained approval of the Board of Directors and Members, 
as may be required, pursuant to Section 314 of the Act.

10.  the Company has complied with the provisions under the  Companies  Act 
and  rules made there under regarding transfer, transmission and  issue  of 
share certificates.

11.  the  Company has complied with the provisions of  applicable  laws  in 
respect  of  transferAransmission  of shares, declaration  and  payment  of 
dividend.

12.  the  Company  has complied with the provisions of  the  Act  regarding 
composition  of the Board and appointment of Directors on the Board of  the 
Company

13.  the  Company  has complied with the  applicable  provisions  regarding 
appointment  and  payment of remuneration to the Managing  and  Whole  Time 
Directors .

14.  the Directors of the Company have disclosed to the Board of  Directors 
their  interest in other firms/companies pursuant to the provisions of  the 
Act and the rules made there under.

15.  the  Company  has not bought back any shares  during  the  year  under 
report.

16.  the  Company  has  not  invited/accepted  any  deposit  including  any 
unsecured loan falling within the purview of Section 58A of the Act.

17.  the total borrowings by the Company from the  financial  institutions, 
banks  and  others are within the borrowing limits of the Company  as  laid 
down under Section 293(1 )(d) of the Act.

18. the loans and investments made and guarantee or securities provided  to 
other  bodies  corporate  by the Company are within the  limits  and  legal 
parameters .

19.  the Company has generally complied with the provisions of the Act  and 
Rules made thereunder, where applicable.

Place: Mumbai                                     P.K.B. NAMBIAR
Dated: 4th July, 2012                             Company Secretary
                                                  CP 1090

MANAGEMENT DISCUSSION & ANALYSIS

GLOBAL MARKET OUTLOOK

Overall  the  global economy has entered a challenging  new  phase.  Global 
activity has weakened and become more uneven, confidence has fallen sharply 
recently, and downside risks are growing. Against a backdrop of  unresolved 
structural  fragilities, a barrage of shocks hit the international  economy 
last year. Japan was struck by the devastating Great East Japan  earthquake 
and  tsunami,  and unrest swelled in some oil-producing  countries  in  the 
Middle  East. This has led to a downward revision in the world  s  economic 
growth projections by the International Monetary Fund (IMF). As per the IMF 
world  economic outlook update 2012, the IMF has projected that the  global 
economy  will  grow  to about 3.3 percent a year in  2012,  with  developed 
economies  growing  at only 1.2% while emerging  and  developing  economies 
expected to grow at a much higher 5.4%.

So  the  most immediate challenges for developed economies  is  to  restore 
confidence  and  put an end to the crisis in the euro  area  by  supporting 
growth, while sustaining adjustment, containing deleveraging, and providing 
more  liquidity  and  monetary  accommodation.  In  other  major   advanced 
economies,  the key policy requirements are to address medium  term  fiscal 
imbalances and to repair and reform financial systems, while sustaining the 
recovery. In emerging and developing economies, the near-term policy  focus 
will be on responding to moderating domestic growth and to slowing external 
demand from advanced economies.

Despite  emerging & developing economies showing a slow growth compared  to 
developed economies they have performed relatively well.

INDIA S MACRO ECONOMIC OVERVIEW

Though  India  has shown a remarkable growth over the past few  years;  the 
year  2011  was  marked by a phase of  high  inflationary  pressures,  high 
interest  rates in the domestic economy, rising uncertainty on  the  global 
growth  front,  increased crude oil prices and the  deteriorating  business 
confidence and consumer sentiment. The persistence of high inflation in the 
domestic  economy, at a time when India was on the verge of  achieving  its 
pre-crisis growth levels, emerged as the key area of concern for the common 
man  and the government authorities alike. The sources of  price  pressures 
which  shifted from food articles to primary non-food articles and then  to 
manufactured  non-food  products had highlighted the pressure  of  managing 
inflation by the Government and the RBI.

The  prospect  of buoyancy in the growth of the Indian  economy  which  was 
expected  during the beginning of 2011 began to fade by the middle  of  the 
year  and then remained clouded by heightened uncertainty. As a result  the 
gross  domestic product (GDP) growth slowed to 6.5% in the  current  fiscal 
(FY 2011-12) from 8.4% in the previous two fiscals.

Despite  the slow growth figure of 6.5%, India remains one of  the  fastest 
growing  economies in the world as all major countries (including  some  of 
the  emerging economies) are witnessing a significant slowdown. As per  the 
IMF, India is expected to contribute 12.4% to the world GDP growth in  2012 
i.e.  it is the 2nd highest contributor apart from China which is  expected 
to contribute 37.4%. China and India are going to contribute nearly  around 
50% of the total world GDP growth in 2012.

India  s  economic growth is expected to remain robust in  2012  and  2013, 
despite  a likely headwind of double-dip recessions in Europe and  the  US, 
according  to  a  United Nations annual economic report  -  World  Economic 
Situation and Prospects 2012. In the Union Budget 2012-13, Finance Minister 
has projected that the Indian economy is expected to grow at around 7.6%

Currently,  the  economy  is  facing a  slowdown  due  to  weak  industrial 
production,  weak  global economy, rising inflation, rise in  fuel  prices, 
weakening rupee, etc. Though India s growth rate has slowed down marginally 
when  compared with other western economics they are either contracting  or 
showing  only  anaemic  expansion. Other major  Asian  economies  are  also 
slowing  down.  Chinas economy grew 8.1% in the first quarter from  a  year 
earlier, its weakest pace in almost three years.

GLOBAL LOGISTICS AND SUPPLY CHAIN INDUSTRY IN 2011

The  year  2011  began  optimistically  for  the  transport  and  logistics 
industry,  however, as the year progressed, the industry was put  to  test. 
Recovery from the recession did not occur as much as expected, resulting in 
unsettling effect on the Industry i.e. declining cargo & demand.

Though the recovery was not full, many Transport & Logistics providers were 
able  to  record  profitable  revenues. In the second  half  of  the  year, 
pessimism set in as manufacturing activity slowed down throughout the world 
including  China.  Increasing  fears of a double-dip  recession  were  much 
discussed as two of the largest economic regions, the US and Europe,  faced 
troubling  political and economic issues  Rs. the US witnessing  its  first 
downgrade in its credit rating and the increasing global concerns of Europe 
s debt problems.

As the US and Europe struggled with economic issues, it appeared to be that 
they were no longer contributing to the world economy as primary  customers 
of  imported  goods.  As a result, we witnessed a radical  shift  in  trade 
patterns  as emerging markets such as Russia, India, South America and  the 
Middle East began to exercise their growing economic strength. Demand  from 
these  regions increased, resulting in China, the US and  Europe  targeting 
their export trade to these markets.

Along with the economy being a major concern, natural disasters also played 
havoc  to global supply chains. The Japanese earthquake and tsunami  caused 
disruptions in the automotive industry, impacting manufacturing  facilities 
throughout  the  world. The Thai floods effect on the  high  tech  industry 
resulted  in leading IT manufacturers to report lower  quarterly  earnings. 
Both  of  these disasters highlighted the need for  improved  supply  chain 
planning for unforeseen events.

Thus,  2011 will be remembered as a year of great change  -politically  and 
economically. The changes that 2011 brought forth will create opportunities 
in  the coming years for those financially stable transport  and  logistics 
providers  that  have the ability to capitalise on these  changes  in  this 
evolving global economy.

LOGISTICS AND SUPPLY CHAIN IN INDIA: 

AN OVERVIEW

India is an integral part of the global village and its reach has augmented 
exponentially  over  the last few years, with Indian companies  setting  up 
bases  abroad and multinational firms entrenching themselves in  India.  In 
view  of  the  huge  diversity  in  Indian  topography  and  with  business 
transcending  geographies,  the  supply chain network  -  the  backbone  of 
growth, has become multi-modal and infrastructure dependent.

A  well-developed, networked, globally benchmarked supply  chain  logistics 
industry  is imperative for the success and overall growth of the  economy. 
An  efficient  supply  chain comprising  unified  infrastructure  and  soft 
logistics solutions provides a competitive edge to companies especially  in 
India s demography. Supply chain and logistics had always been perceived as 
a cost centre and across industries efforts are made to manage cost  rather 
than  use it to enhance customer satisfaction and improve  revenue  growth. 
However,  in recent times there has been a marked change in this view  with 
companies now viewing it as an essential and strategic tool in their  value 
proposition, profitability and growth.

At  14%  of  GDP, India s spending on logistics  is  both  significant  and 
inefficient. This is significantly higher than that in developed  countries 
where  logistics spend is at around 8-9 % of GDP. These inefficiencies  are 
largely a result of India s diverse demography, and lack of unified  supply 
chain  infrastructure  which  results  in  higher  transaction  costs   for 
operating in India as compared to other global economies. On an economy  of 
over USD 1.6 trillion India s supply chain and logistics inefficiency of 5% 
also amounts to a market potential in excess of USD 80 billion.

India  s  logistics story is indeed an attractive one, fuelled  by  factors 
like  a rapidly growing economy, the increase in outsourcing  of  logistics 
and  a  significant  government thrust  on  investment  in  infrastructure. 
Additionally,  changes  in  tax and regulatory policies like  the  plan  to 
introduce  a  uniform Goods and Service Tax (GST) to obviate the  need  for 

multiple  warehousing  will  lead  to  a  consolidation  of  the  industry. 
Presently,  Indian  logistics industry is highly fragmented  and  is  still 
evolving,  with  the top players only having a miniscule  6%  market  share 
which is expected to increase to approximately 12 % by 2015.

As the Industry is highly unorganized, expecting quality service from these 
players  was  a distant dream for customers. However, with  the  advent  of 
technology-led  solutions  in  this  sector  and  emergence  of   organized 
logistics  players, companies in this sector are striving hard  to  deliver 
quality   services  to  their  customers.  Also,  domestic  companies   are 
increasingly  outsourcing  logistics services to 3PL players  in  order  to 
focus more on their core competencies.

The logistics industry in India is growing rapidly on the back of a growing 
economy   and  estimates  indicate  that  the  improvement   in   logistics 
infrastructure can have multiplier effects to the tune of 1-1.5% on the GDP 
growth. With the Indian economy growing steadily, this augurs well for  the 
overall logistics industry.

INDIA S BIGGEST CHALLENGE IS ALSO ITS LARGEST OPPORTUNITY

The  transportation sector in India is still dominated by the road  segment 
which  accounts for 65% of the total freight traffic followed  by  railways 
which  accounts  for  about  30%. Due to  higher  dependence  on  roadways, 
logistics  industry  efficiency gets affected due to  traffic  bottlenecks; 
delay in clearing of trucks, etc. Thus dependency on road makes  hinterland 
cargo  movement  more expensive and inefficient. India  burns  nearlyUS$2.5 
billion  worth of fuel on account of trucks standing idle on  state  check-
posts.

As per World Bank s 2012 Logistics Performance Index (LPI) India ranks 46th 
in  terms of logistics in-efficiency among 130 countries globally   Rs.  in 
terms  of  variables  such  as   Rs.  Customs  Clearance,   Infrastructure, 
Timelines, Shipments, Logistics Competencies, Tracking and Tracing compared 
to China which ranks 26th reflecting the inefficiencies that India needs to 
address in order to progress.

India  s opportunity lies in tacking its greatest challenges which  are  as 
follows:

*  While consumption in India will grow in real terms from USD 378  billion 
presently to USD 1.56 trillion by 2025  Rs. a fourfold increase, in reality 
India ranks only 13th in terms of importing world products, consuming  just 
over 2% of globally produced merchandise, but growing at 35%

*  While  by  2020, India is projected to have  an  additional  47  million 
working  population,  almost equal to the total world  shortfall,  with  an 
average  Indian  age of 29 fuelling our ability to become  a  manufacturing 
Mecca of the world, the reality

is  that India ranks 20th as per WTO in terms of exporting  world  products 
contributing  just over 1.4% of globally consumed merchandise, but  growing 
at 22%

*  India  s  container throughput in calendar year 2011  was  just  over  9 
million  TEUs (Twenty Equivalent Unit) approximately as compared  to  Dubai 
(12  million), Singapore (28 million) and China (163 million) -  Indicating 
zero penetration in Value Addition, Hubbing and Re-Export market

*  Less than 8% of India Inc. (manufacturing and services)  outsources  its 
logistics while in the developed world the outsourcing is done by more than 
45%  of  companies   Rs. indicating the level  of  sophistication  that  is 
required to be brought about in this space and the tremendous opportunities 
present in the form of core growth and efficiency improvement

*  The  dominant  road  transport sector  in  India  remains  very  largely 
unorganized  with  an  average trucker in India  owning  only  about  seven 
trucks.  This  high  dependence  on  road  transport  not  only  represents 
inefficiencies  arising from the bad quality of trucks and roads in  India, 
but also adds to the costs on account of product theft/loss, time taken for 
delivery  on  account of state border crossings and loss of  visibility  of 
products

*  While India is the second largest small car market in the world,  global 
average  for  finished automobiles moving by trains  is  approximately  26% 
while in India it is merely 3%

* India s power production capacity is set to increase from the current 1.5 
GW  to about 2.5 GW by 2017. This will represent a significant increase  in 
the requirement of coal that will be needed to be moved in the system.  All 
of  this will have to move by Rail, thus increasing the importance of  rail 
as a transport medium in India s development

*  At  present majority of container freight traffic  entering  or  leaving 
India  is  out  of one port  Rs. Jawaharlal Nehru  Port  Trust  (JNPT),  in 
Mumbai, requiring India to depend heavily on domestic freight movement  for 
last  mile supply chain connectivity from this port to industrial hubs  and 
the end consumer

*  Compared to European countries, rail transportation in India  is  almost 
3.5  times more expensive and the average transit time by road is  3  times 
longer as compared by rail for the same distance

*  Even if India grows at the modest CAGR of 6%, its transport system  will 
have to move over 6 billion MT of cargo by 2020

*  National  Highways (NH), which constitutes only 2.3% of the  total  road 
network, carries around 40% of the freight load.

ARSHIYA S UNIFIED SUPPLY CHAIN INFRASTRUCTURE & SOLUTIONS

To  capitalise  on  India mammoth opportunity,  Arshiya  International  has 
pioneered  the  development  and  operations  of  a  Unified  Supply  Chain 
Infrastructure  and Solutions - comprising Free Trade &  Warehousing  Zones 
(FTWZ),  Industrial  and  Distribution Hubs, Rail  &  Rail  Infrastructure, 
Transport & Handling, Forwarding and Supply Chain Technology &  Management. 
Arshiya s FTWZs in the west of India (Mumbai  Rs. Panvel) and North (Khurja 
near  Delhi)  are  both operational. Each FTWZ will be  accompanied  by  an 
Industrial  & Distribution hub catering to the domestic movement  of  goods 
and  state-of-the-art  Rail terminals and connected  with  customised  Rail 
freight  services.  Arshiyas  Khurja FTWZ in the  state  of  Uttar  Pradesh 
spanning  135  acres  started operations in January 2012.  Located  at  the 
confluence  of the planned eastern and western freight corridors this  zone 
is  part of Arshiyas 315 acres mega logistics hub which also includes a  50 
acres  rail  siding and 130 acres Industrial & Distribution  hub.  Arshiyas 
Khurja  zone will be first of its kind in India, the pivot of  its  Unified 
Supply  Chain  Infrastructure  catering  to  EXIM  through  FTWZ,  domestic 
consolidation through Industrial & Distribution Hub, connected by a  state-
of-the-art private Rail Siding and Rail freight services.

THE YEAR UNDER REVIEW

The  year  gone  by has been a critical year in the history  of  Arshiya  s 
endeavours  in the Supply Chain space. This year has seen Arshiya s  growth 
being heavily supported by the contributions from the asset businesses viz. 
FTWZs  and Rail Infrastructure. This year also witnessed the  launching  of 
Arshiya  s Khurja FTWZ which is part of the logistics hub that includes  an 
Industrial & Distribution Hub as well as India largest rail terminal.  This 
zone  will strengthen Arshiya s foothold in the lucrative and fast  growing 
North Western corridor. Arshiya s Mumbai FTWZ in Panvel (Sai Village)  near 
JNPT is a state-of-the-art world class zone spanning 165 acres. It has seen 
tremendous  success  since  starting  operations  and  presently  services, 
international  and domestic clients across industries such  as  Automobile, 
FMCG, IT Hardware, Pharmaceuticals, Precision & Heavy Engineering,  Metals, 
Commodities,  Chemicals,  Apparels, Trading Retail,  Cosmetics,  3PLService 
Providers,   Shipping   Lines,  Wines  and  Spirits  etc.   In   our   Rail 
Infrastructure  vertical  also, there have been  significant  high  profile 
customer additions catapulting the growth rate in this business.

Financial highlights 2011-12  Rs. Based on standalone Financials

*  Total income increased by 30.82% from  Rs. 453.01 cr in 2010-11  to  Rs. 
592.63 cr in 2011-12

* EBIDTA increased by 119.81% from  Rs. 75.53 in 2010-11 to  Rs. 166.03  cr 
in 2011-12

* EBIDTA margin increased from 16.67% in 2010-11 to 28.02% in 2011-12

*  Net  Profits  increased  by 90.55% from  Rs.  24.93  cr  in  2010-11  to  
Rs.47.51 cr in 2011-12

* Net Profit margins increased from 5.5% in 2010-11 to 8.02% in 2011-12

Segmental Performance

Segment-Wise Performance Review

                           Turnover     Turnover    Y-o-Y increase
                              10-11        11-12        (decrease)


Logistics                    432.18       497.84            15.19%
FTWZ                          20.84        94.79           354.95%
Total Turnover               453.01       592.63            30.82%

Financial highlights 2011-12  

Based on Consolidated Financials

*  Total  income  increased by 28.70% from  Rs. 821.52  cr  in  2010-11  to 
Rs.1057.33 cr in 2011-12

*  EBIDTA increased by 72.29% from  Rs. 162.05 cr in 2010-11 to   Rs.279.20 
cr in 2011-12

* EBIDTA margin increased from 19.73% in 2010-11 to 26.41% in 2011-12

*  Net  Profits  increased  by 47.31% from  Rs.  82.01  cr  in  2010-11  to  
Rs.120.80 cr in 2011-12

* Net Profit margins increased from 9.98% in 2010-11 to 11.42% in 2011-12

Segmental Performance

Segment-Wise Performance Review

                           Turnover     Turnover    Y-o-Y increase
                              10-11        11-12        (decrease)

Logistics                    620.35       613.41           (1.12)%

Software                       6.35         0.75          (88.16)%

Containerised rail 
transport 
operations                   169.24       271.61            60.49%

FTWZ and related 
services                      25.59       171.56           570.47%

Total turnover               821.52     1,057.33            28.70%

THE YEAR THAT WILL FOLLOW

With Arshiya s Mumbai and Khurja FTWZs being operational, your company  has 
achieved  a  milestone in its evolution. Businesses of FTWZs and  Rail  are 
contributing  incremental  revenues  and  the  coming  financial  year   is 
extremely  exciting with Arshiya s unified supply chain infrastructure  and 
solutions at Khurja becoming operational with the inclusion of Industrial & 
Distribution  Hub and Rail terminal in addition to the existing FTWZ.  Thus 
Arshiya will be operating India s first unified supply chain infrastructure 
catering  to  EXIM  through FTWZ, domestic movements  of  products  through 
Industrial  & Distribution Hub, connected with the most efficient  mode  of 
surface  transportation  Rail and state-of-the-art dedicated  Rail  siding. 
With  a global economy expected to steadily improve over the next year  and 
India s increasing role as one of the fastest growing developing economies, 
Arshiya  International  will be at the fore front as a pioneer  creating  a 
backbone for the country s supply chain and logistics industry.

RISK MANAGEMENT

The  Enterprise  Risk Management (ERM) initiative, at  Arshiya  encompasses 
practices   related   to   identification,   assessment,   monitoring   and 
investigation of various risks to our business. The Company s ERM is  being 
aimed  at minimizing risks that may affect the achievement of our  business 
objectives  and enhance stakeholder value. Risk management is integral  and 
fundamental  to Arshiya s business. Since Arshiya is operating in a  highly 
competitive environment, it is exposed to various strategic and operational 
risks  like trade related risks, financial risks, economic risk,  liability 
and  regulatory risks. The Company has processes in place to safeguard  its 
assets  and  liability  risks through adequate  and  appropriate  insurance 
coverage.

CAUTIONARY STATEMENT

Certain  statements made in the management discussions and analysis  report 
relating  to the Company s objectives, projections, outlook,  expectations, 
estimates  and others may constitute forward looking statements within  the 
meaning of applicable laws and regulations. Actual results may differ  from 
such  expectations,  projections  and so on, whether  express  or  implied. 
Several  factors  could  make  significant  difference  to  the  Company  s 
operations.  These  include  climatic conditions  and  economic  conditions 
affecting  demand and supply, government regulations and taxation,  natural 
calamities  and  so  on, over which the Company does not  have  any  direct 
control.
 
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