13:54 May 24, 2013  

Motilal Oswal Financial Services Ltd

HSL Code: MOTOSW   |   BSE Code: 532892  |   NSE Symbol: MOTILALOFS  |   ISIN: INE338I01027
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MOTILAL OSWAL FINANCIAL SERVICES LIMITED

ANNUAL REPORT 2011-2012

DIRECTOR`S REPORT

To the Members

Your  Directors have pleasure in presenting their 7th Report together  with 
the audited Accounts of your Company for the year ended 31st March, 2012.

Financial Highlights

Summary of Financial results for the year is as under:-

Motilal Oswal Financial Services Limited (Standalone)
                                                            Rs. in million
                                          Year ended 31st  Year ended 31st
                                              March, 2012      March, 2011

Income                                             819.48           643.41
Profit before Finance Cost and Taxation            671.17           576.80
Finance Cost                                       (8.97)          (11.42)
Profit before Taxation                             662.20           565.38
Less: Provision for Taxation
Current Tax                                         88.85           126.65
Deferred Tax Asset                                  11.72            11.50
For previous year (s)                              (1.33)             0.63
Profit for the year                                562.96           426.60

Balance brought forward from previous year         414.85           351.30
Profit Available for appropriation                 977.81           777.90

Less: Appropriations

Transfer to Statutory Reserve                    (112.59)          (85.32)
Proposed dividend/Interim Dividend               (217.68)         (202.26)
Dividend Distribution Tax                           20.86          (32.81)
Transfer to General Reserve                       (45.04)          (42.66)
Balance of Profit carried forward                  623.36           414.85

Summary   of  Consolidated  Financial  results  of  the  Company  and   its 
subsidiaries for the year is as under:-

                                                           Rs. in million
                                        31st March, 2012 31st March, 2011

Income                                           4655.27         6,007.57

Profit before Finance cost, Depreciation 
and Taxation and Exceptional Items               1561.99         2,294.98

Finance Cost                                     (35.99)          (56.64)

Depreciation                                    (129.70)         (131.28)

Profit before Taxation and 
Exceptional Items                                1396.30         2,107.06

Exceptional Items                                 129.87                -

Profit before Taxation                          1,526.17         2,107.06

Less: Provision for Taxation

Current Tax                                       442.26           672.47

Deferred Tax                                       45.16            32.97

Tax for the prior year                            (2.98)             6.57

Profit after tax before Minority Interest        1041.72          1395.05

Minority Interest in profits                      (2.86)          (24.44)

Profit after tax and Minority Interest           1038.86          1370.60

Profit brought forward from previous year       5,029.57          4189.77

Profit available for the Appropriations         6,068.42          5560.37

Less: Appropriations

Transfer to Statutory Reserve & 
Capital Redemption Reserve                      (112.59)          (91.32)

Proposed Dividend/Interim Dividend              (217.77)         (215.44)

Distribution tax on proposed/
Interim Dividend                                 (14.45)          (67.60)

Transfer to General Reserve                     (126.56)         (156.45)

Balance of Profit carried to Balance Sheet       5597.06          5029.57

Dividend

The Company at the Meeting of its Board of Directors held on 16th  January, 
2012, had declared an interim dividend of Rs.1.00 per Equity Share, out  of 
the profits of the Company for the nine months ended 31st December, 2011 on 
14,51,19,469 Equity Shares of Rs.1.00 each aggregating to Rs.14,51,19,469/- 
Keeping in view the overall performance during the year, your Directors are 
pleased  to recommend a final dividend of Rs.0.50 per Equity Share  on  the 
face  value of Rs.1.00 each aggregating to Rs.72,561,435, payable to  those 
members  whose  names  appear in the Register of Members  as  on  the  Book 
Closure  Date.  The  dividend  distribution  tax  will  absorb  a  sum   of 
Rs.11,771,279.

Results of Operations (MOFSL Standalone)

The  standalone revenues for the year were Rs.819.48 million, a  growth  of 
27% compared to Rs.643.41 million last year. Interest income went up by 14% 
to  Rs.452.60 million, on account of an increase in the average  loan  book 
size.  Income  from  arbitrage operations was lower  as  compared  to  last 
financial year due to non deployment of surplus fund in arbitrage business. 
Other  income  includes  dividend  from  subsidiaries  (including   interim 
dividend declared in current year) Rs.346.29 million compared to  Rs.134.06 
million in the last year.

Due  to  higher operating expenses and provision created  for  Sub-Standard 
Assets, the total expenses (before depreciation and interest) registered  a 
109%  jump  to  Rs.139.04 million this year.  Profit  before  depreciation, 
interest, and taxation (EBITDA) increased by 18% this year, from  Rs.576.88 
million  to  Rs.680.44 million. With a reduction in the  Company`s  average 
borrowing  this  year,  interest  and finance  charges  fell  by  21%.  The 
Company`s net profit increased by 32% to Rs.562.96 million.

The  detailed  results  of  operations of the  Company  are  given  in  the 
Management Discussion & Analysis forming part of this Report.  

Consolidated Results of Operations:

The  Consolidated  Revenues of the Company for the  year  were  Rs.4,655.27 
million, a decline of 22.51% as compared to the previous year.

-  Broking  and related revenues declined by 25.7% to  Rs.3,201.13  million 
this  year.  The  dramatic  shift towards  the  low-yield  options  segment 
continues through this year as well, contributing to 68% of total  volumes, 
as  compared to 57% a year back. The cash segment of the market  (which  is 
also the most profitable) registered a decline of 24% in the average  daily 
volume  at  Rs.139.7 billion as compared to last year whereas  the  overall 
market  volumes  actually  saw  a growth of 7% in  the  same  period.  This 
disproportionate  rise  of low yielding options segment has resulted  in  a 
drop  of our overall market share from 2.5% to 1.9% this year. As  on  31st 
March,  2012,  total client base has increased to 746,932  while  Pan-India 
distribution  reach  stood at 1,579 business locations across  552  cities. 
Despite  challenging  market conditions we remain committed to  building  a 
strong  franchise in the broking space and our efforts were  recognized  at 
several industry platforms.

- Investment banking fees fell by 78.4% to Rs.86.33 million this year. Poor 
performance of equity markets adversely impacted equity raising  activities 
by both IPO and QIPs in the market. The global slowdown and uncertainty  in 
the  government  policies  clubbed with high borrowing costs,  has  had  an 
adverse  impact  on the decision making by the  corporates  and  investors, 
causing  a  slowdown in deal activities in the current year.  However,  the 
business is well aligned to arising market opportunities and the  execution 
pipeline remains robust.

-  Fund-based income for the year was Rs.822.2 million, a growth  of  7.5%. 
This  is  attributable to growth in interest income due to  higher  average 
loan book this year.

- Asset management fees increased by 17.4% to Rs.503.53 million. The  total 
assets under management/advice across mutual funds, PMS and private  equity 
businesses  was  Rs.29.1  billion  of which mutual  funds  AUM  was  Rs.4.5 
billion,  private  equity AUA was Rs.11.0 billion and PMS AUM  was  Rs.13.6 
billion. During the current year, the mutual fund business launches two new 
schemes  

-  Gilt  Fund  and Gold ETF, which saw  good  investor  participation.  The 
private equity business announced the first closing of its new fund 

-  India  Business  Excellence Fund II raising  Rs.3.5  billion  through  a 
combination of domestic and offshore investors.

-  Other income declined by 61.0% to Rs.42.08 million as compared  to  last 
year.

Total  expenses  for  the  year  (before  interest  and  depreciation)   at 
Rs.3,093.29 million registered a 16.7% decline over last year. The  decline 
in   brokerage  commission  earned  reduced  the  brokerage   shared   with 
intermediaries by 19.9% to Rs.1,164.33 million. People costs at Rs.1,138.57 
million  declined by 17.0% as compared to last year. Other operating  costs 
which include facilities, marketing, communication, travel and other  costs 
declined  by  10.8% to Rs.790.38 million. The profit  before  depreciation, 
interest,  exceptional  items and taxation (EBITDA) decreased by  31.9%  to 
Rs.1,561.99 million. EBITDA margin reduced from 38% to 34%.

Towards  consolidation of office premises at the Corporate Headquarters  at 
Prabhadevi, some of the existing office premises in South Mumbai area  were 
sold during the current quarter for a profit of Rs.129.87 million.

Reported  net  profit  for  the  year  after  minority  interest  stood  at 
Rs.1,038.86 million, a decline of 24.2%.

The  Consolidated Financial Statements of the Company and its  subsidiaries 
prepared  in  accordance with `Accounting Standard -21` prescribed  by  The 
Institute of Chartered Accountants of India, form part of the Annual Report 
and  the Accounts. The Balance Sheet, Profit and Loss Account,  Reports  of 
the  Board  of  Directors and Auditors of the subsidiaries  have  not  been 
attached with the Balance Sheet of the Company as per the general exemption 
provided under Section 212(8) of the Companies Act, 1956 by the Ministry of 
Corporate  Affairs,  issued  vide General Circular  No.  2/2011  dated  8th 
February, 2011.

The  Company  hereby  undertakes that annual  accounts  of  the  subsidiary 
companies  and the related detailed information shall be made available  to 
shareholders   of  the  holding  and  subsidiary  companies  seeking   such 
information  at  any point of time. The annual accounts of  the  subsidiary 
companies  shall  also be kept for inspection by any  shareholders  in  the 
registered office of the Company and of the subsidiary companies concerned. 
The  Company  shall  furnish  a  hard  copy  of  details  of  accounts   of 
subsidiaries to any shareholder on demand.

The detailed results of operations of the Company and its subsidiaries  are 
given in the Management Discussion & Analysis forming part of this report.

Future Outlook

Indian   Stock  Markets  had  a  muted  year  in  2011-12,  due  to   rupee 
depreciation,  high  inflation  and high interest  rates.  FII  and  retail 
participation  have  been weak due to un-exciting outlook.  The  valuations 
have  corrected significantly and are at a reasonable level. Global  equity 
markets had a better year, but India turned out to be the worst  performing 
market in dollar terms.

Corporate earnings growth still looks to be in single digit for the current 
year. Lot of hope is built on the possibility of interest rate cuts in  the 
quarters  ahead.  At  our  end,  we  are  building-up  all  our  businesses 
relentlessly, in such a way that we are ready to en-cash on any up-turn  in 
the market.

Credit Rating

The  Company enjoys the highest rating of `A1+` assigned by CRISIL  Limited 
to  the  Short-term Debt Programme of Rs.1.5 billion of your  Company.  The 
rating indicates the highest degree of safety with regard to timely payment 
of interest and principal on the instrument.

CRISIL  Limited also reaffirmed the rating of `A1+` to the Short-term  Debt 
Programme of Rs.1billion of Motilal Oswal Securities Limited, a  subsidiary 
of the Company.

Finance

During the year under review, to meet the working capital requirements, the 
Company had issued Commercial Papers. 

Employees` Stock Option Schemes (ESOS)

Details required to be provided under the Securities and Exchange Board  of 
India  (Employee  Stock Option Scheme and Employee Stock  Purchase  Scheme) 
Guidelines, 1999 are set out in Annexure to this Report.

Directors

Mr. Praveen Tripathi was appointed as an Additional Director on 22nd  July, 
2011  by the Board of Directors. It would be required to appoint him  as  a 
Director  by  the Members at the forthcoming Annual  General  Meeting.  The 
credentials  of Mr. Praveen Tripathi is given in the  Corporate  Governance 
Report annexed herewith.

The Company has received a notice from a Member signifying his intention to 
propose  the name of Mr. Praveen Tripathi for appointment as a Director  of 
your Company at the forthcoming Annual General Meeting of the Company.

Mr.  Navin  Agarwal  and Mr. Balkumar Agarwal retire  by  rotation  at  the 
forthcoming Annual General Meeting and being eligible, offer themselves for 
reappointment.

Directors` Responsibility Statement

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

(i)  in the preparation of the annual accounts, the  applicable  accounting 
standards have been followed;

(ii) they have, in the selection of the accounting policies, consulted  the 
Statutory Auditors and these have been applied consistently and  reasonable 
and prudent judgments and estimates have been made 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;

(iii)  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; and

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

Audit Committee

The  Audit Committee presently comprises of Mr. Balkumar Agarwal  (Chairman 
of the Committee), Mr. Raamdeo Agrawal, Mr. Vivek Paranjpe and Mr.  Praveen 
Tripathi.

Remuneration/Compensation Committee

The Remuneration/Compensation Committee of the Board of Directors presently 
comprises  of Mr. Vivek Paranjpe (Chairman of the Committee), Mr.  Balkumar 
Agarwal and Mr. Motilal Oswal.

Shareholders/Investors` Grievance Committee

The  Shareholders/Investors Grievance Committee of the Board  of  Directors 
presently  comprises of Mr. Balkumar Agarwal (Chairman of  the  Committee), 
Mr. Motilal Oswal and Mr. Raamdeo Agrawal.

Nomination Committee

The  Nomination Committee of the Board of Directors presently comprises  of 
Mr. Motilal Oswal and Mr. Raamdeo Agrawal. 

Risk Management Committee

The Risk Management Committee of the Board of Directors presently comprises 
of Mr. Motilal Oswal and Mr. Navin Agarwal.

Asset Liability Management Committee (ALCO)

Asset  Liability  Management  Committee (ALCO) of the  Board  of  Directors 
presently  comprises of Mr. Motilal Oswal (Chairman of the Committee),  Mr. 
Raamdeo Agrawal, Mr. Navin Agarwal and Mr. Ajay Menon.

ESOP Committee

The  ESOP  Committee of the Board of Directors presently comprises  of  Mr. 
Motilal Oswal and Mr. Raamdeo Agrawal.

Corporate Governance

A  report  on the Corporate Governance along with a  certificate  from  the 
Auditors of the Company regarding the compliance of conditions of Corporate 
Governance  as  also  the  Management Discussion  and  Analysis  Report  as 
stipulated  under  Clause 49 of the Listing Agreement are annexed  to  this 
Report.

Auditors

Messrs. Haribhakti & Co., Chartered Accountants, retire as Auditors of  the 
Company  at  the forthcoming Annual General Meeting and  have  given  their 
consent  for  re-appointment.  The  members will  be  required  to  appoint 
Auditors for the current year and fix their remuneration.

Subsidiaries

The Company has the following subsidiary companies:

1 Motilal Oswal Securities Limited (MOSL).

2 Motilal Oswal Investment Advisors Private Limited

3 Motilal Oswal Private Equity Advisors Private Limited

4 Motilal Oswal Commodities Broker Private Limited

5 Motilal Oswal Insurance Brokers Private Limited

6 Motilal Oswal Capital Markets Private Limited (Subsidiary of MOSL)

7 Motilal Oswal Asset Management Company Limited (Subsidiary of MOSL)

8 Motilal Oswal Trustee Company Limited (Subsidiary of MOSL)

9 Motilal Oswal Wealth Management Private Limited (Subsidiary of MOSL)

10  Motilal Oswal Securities International Private Limited. (Subsidiary  of 
MOSL) (incorporated during FY 2011-12 in India)

11 Motilal Oswal Capital Markets (Hong Kong) Private Limited (Subsidiary of 
MOSL) (incorporated during FY 2011-12 in Hong Kong)

12  Motilal Oswal Capital Markets (Singapore) Pte. Limited. (Subsidiary  of 
MOSL) (incorporated during FY 2011-12 in Singapore)

The  Statement  pursuant  to  section  212  of  the  Companies  Act,  1956, 
containing details of the Company`s subsidiaries is attached herewith.

Fixed Deposits And Loans/Advances

The  Company  has not accepted any deposits from the  public  or  employees 
during the year under review.

The  particulars  of  loans/advances and investment in its  own  shares  by 
listed  companies,  their subsidiaries, associates, etc.,  required  to  be 
disclosed  in the annual accounts of the Company pursuant to Clause  32  of 
the Listing Agreement with the Company, are furnished separately.

Conservation  of  Energy  and Technology Absorption  and  Foreign  Exchange 
Earnings and Outgo

In  view  of  the nature of activities which are being carried  on  by  the 
Company, Rules 2A and 2B of the Companies (Disclosure of Particulars in the 
Report of Board of Directors) Rules, 1988 concerning conservation of energy 
and technology absorption respectively are not applicable to the Company.

There  was  no  inflow of foreign exchange during the  year  under  review. 
Details of the foreign exchange outflow are given in the notes to Accounts.

Particulars of employees as required under section 217(2A) of the Companies 
Act, 1956 and Rules framed thereunder

In accordance with the provisions of Section 217(2A) of the Companies  Act, 
1956  and the Rules framed thereunder, the names and other  particulars  of 
employees are set out in the Annexure to the Directors` Report. In terms of 
the  provisions of Section 219(1) (b)(iv) of the Companies Act,  1956,  the 
Directors`  Report  is being sent to all the Shareholders  of  the  Company 
excluding the aforesaid Annexure. The Annexure is available for  inspection 
at  the  Registered Office of the Company. Any  shareholder  interested  in 
obtaining a copy of the said Annexure may write to the Company Secretary  & 
Compliance Officer at the Registered Office of the Company.

Acknowledgments

Your  Directors  take this opportunity to thank the  Authorities,  Bankers, 
Shareholders  and the Customers of the Company for their continued  support 
to  the  Company.  The  Directors  also  place  on  record  their sincere 
appreciation of the contributions made by every member of the MOFSL  family 
for their dedicated efforts that made these results achievable.

                                        For and on behalf of the Board

                                        Motilal Oswal
                                        Chairman & Managing Director 
Mumbai, 25th April, 2012

Annexure to the Directors` Report

Information  disclosed  under the Securities and Exchange  Board  of  India 
(Employee   Stock  Option  Scheme  and  Employee  Stock  Purchase   Scheme) 
Guidelines, 1999 as at 31st March, 2012:-

S. Particulars           `Motilal Oswal Financial  `Motilal Oswal Financial
No.                      Services Limited -        Services Limited -
                         Employees` Stock Option   Employees` Stock Option
                         Scheme (RS. 2) - III`     Scheme (R 5) - IV` 
                         (ESOS - III)              (ESOS - IV)             
	                                                                   

a) Options granted       12,61,500                 2,00,000                

b) The pricing formula	 Price  at which shares    Price arrived at with 
                         are issued to Private     reference to the 
                         Equity Investor i.e. at   expected issue Price i.e
                         the Rate of Rs.518.90     at Rs.775 per share.
                         per share.                                         

c) Options vested        10,15,975                 10,000                  
			
d) Options exercised     6,43,175                  5,000                   
			
e) The total number of 
shares arising as a 
result of exercise of 
option                   12,86,350                 25,000                  
			
f) Options lapsed 
(as at 31.03.12)         6,07,375                  1,90,000                
			
g) Variation of 
terms of options         N.A.                      N.A.                    
			
h) Money realised by 
exercise of options      Rs.13,34,97,403           Rs.38,75,000            
			
i) Total number of 
options in force 
(as at 31.03.12)         10,950                    5,000                   
			
j) Employee-wise 
details of options 
granted to:
				
(i) Senior managerial 
personnel                N.A.                      N.A.                    
			

(ii) Any other employee 
who receives a grant in 
any one year of option 
amounting to 5% or more 
of option granted 
during that year         N.A.                     N.A.                     
			

(iii) Identified 
employees who were 
granted option, during 
any one year, equal to 
or exceeding 1% of the 
issued capital 
(excluding outstanding  
warrants and conversions) 
of the company at the 
time of grant            N.A.                      N.A.                    
			
k) 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.3.89                   Rs.3.89                 
			
l) Where the company 
has calculated the 
employee compensation 
cost using the 
intrinsic value of the 
stock options, the 
difference between the 
employee compensation 
cost so computed and 
the employee 
compensation cost that 
shall have been 
recognised if it had 
used the fair value 
of the options, shall 
be disclosed. The 
impact of this 
difference on profits 
and on EPS of the 
company shall also 
be disclosed.            Nil	                   Nil                     

m) Weighted-average 
exercise prices and 
weighted average fair 
values of options shall 
be disclosed separately 
for options whose 
exercise price either 
equals or exceeds or is 
less than the market 
price of the stock.      N.A.                      N.A.                    
			
n) A description of the 
method and significant 
assumptions used 
during the year to 
estimate the fair 
values of options, 
including the 
following weighted-
average information:-
	
(i) risk-free interest 
rate,                    N.A.                      N.A.                    
			
(ii) expected life,      N.A.                      N.A.                    
			
(iii) expected           N.A.                      N.A.                    
volatility,
			
(iv) expected 
dividends                N.A.                      N.A.                    
			
(v) the price of the     The Company was an        The Company was an 
underlying share in      unlisted company at the   unlisted company at the
market at the time       time of grant. However,   time of grant. However,
of option grant.         the Options were granted  the Options were granted
                         at the price at which     at the price which was 
                         Shares were issued to     determined with 
                         Private Equity Investor   reference to the 
                         i.e. Rs.518.90 per        expected Issue Price.
                         share.                                            

S. Particulars           `Motilal Oswal Financial  `Motilal Oswal Financial
No.                      Services Limited -        Services Limited -
                         Employees` Stock Option   Employees` Stock Option
                         Scheme (R 1 ) - V`        Scheme (R 1) - VI` 
                         (ESOS - V)                (ESOS - VI)


a) Options granted       58,17,500                 50,84,000

b) The pricing formula	 The closing price  of the The closing price of the
                         Company`s Equity Shares   Company`s Equity Shares, 
                         quoted on the Bombay      prior to the date of 
                         Stock Exchange Limited    grant of the Options, on
                         immediately preceding the the Stock Exchanges 
                         date of Grant of the      there the highest 
                         Stock Options, which for  trading volume is 
                         this purpose shall be the recorded, discounted/
                         date on which the         increased by such 
                         Committee grant the Stock percentage as may be 
                         Options, discounted by    determined by the 
                         such percentage as may be Committee.
                         determined by the 
                         Committee in the best 
                         interest of the various 
                         stakeholders in the 
                         prevailing market 
                         conditions.
	                          

c) Options vested        4,80,500                  4,34,750
			
d) Options exercised     54,500                    40,750
			
e) The total number of 
shares arising as a 
result of exercise of 
option                   54,500                    40,750
			
f) Options lapsed 
(as at 31.03.12)         37,15,250                 9,43,250
			
g) Variation of 
terms of options         N.A.                      N.A.
			
h) Money realised by 
exercise of options      Rs.90,82,238              Rs.67,43,375
			
i) Total number of 
options in force 
(as at 31.03.12)         20,47,750                 41,00,000
			
j) Employee-wise 
details of options 
granted to:
				
(i) Senior managerial 
personnel                Nil                       Nil
			

(ii) Any other employee 
who receives a grant in 
any one year of option 
amounting to 5% or more 
of option granted 
during that year         N.A.                      N.A.

(iii) Identified 
employees who were 
granted option, during 
any one year, equal to 
or exceeding 1% of the 
issued capital 
(excluding outstanding  
warrants and conversions)
of the company at the 
time of grant            N.A.                      N.A.			

k) 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.3.89                   Rs.3.89
			
l) Where the company     The Company has 
has calculated the       calculated the employee 
employee compensation    compensation cost using 
cost using the           the intrinsic value of 
intrinsic value of the   stock options. Had the 
stock options, the       fair value method been 
difference between the   used, in respect of 
employee compensation    stock options granted 
cost so computed and     under ESOS - V and 
the employee             ESOS - VI, the employee 
compensation cost that   compensation cost would 
shall have been          have been higher by 
recognised if it had     Rs.8,82,15,048/-Profit 
used the fair value      after tax lower by 
of the options, shall    Rs.8,82,15,048/- and the
be disclosed. The        basic earnings per share 
impact of this           would have been lower by 
difference on profits    Rs.0.61.
and on EPS of the 
company shall also 
be disclosed.                         
	
m) Weighted-average 
exercise prices and 
weighted average fair 
values of options shall 
be disclosed separately 
for options whose 
exercise price either 
equals or exceeds or is 
less than the market 
price of the stock.      N.A.                      N.A.
			
n) A description of the 
method and significant 
assumptions used 
during the year to 
estimate the fair 
values of options, 
including the 
following weighted-
average information:-
	
(i) risk-free interest 
rate,                    N.A.                      N.A.
			
(ii) expected life,      N.A.                      N.A.
			
(iii) expected           N.A.                      N.A.
volatility,
			
(iv) expected 
dividends                N.A.                      N.A.
			
(v) the price of the     
underlying share in      
market at the time       
of option grant.         N.A.                      N.A.
                         
Management Discussion and Analysis

The last year was tough, but the long-term historic trend reaffirms India`s 
economic strength:

The immediate year gone by saw India caught between conflicting  challenges 
of  managing  economic  growth vs inflation.  Nevertheless,  the  long-term 
historic  trend,  signified by the last 25 years, has  seen  India  deliver 
strong economic growth over the years.

FY12  saw interest rate hikes to rein in inflation, slowdown  in  corporate 
investments,  supply-side constraints like poor infrastructure  and  public 
utilities  and global economic crises resulting in weak industrial  growth. 
Thus,  the economic growth momentum saw a pause this year. Lower growth  in 
government receipts, industry slowdown and high commodity costs kept fiscal 
deficit under pressure. Exports, which picked up in H1 FY12, slowed down in 
H2 FY12.

Despite  the  headwinds,  certain  observations  show  the  outlook  to  be 
positive. Inflation, though still elevated, showed some signs of slowing by 
FY12-end. A reversal in rate hikes should encourage investments and enhance 
growth.  Despite  a dip in FY12, the financing and  business  services  GDP 
outperformed. Services growth is expected to continue. RBI stress tests  in 
FY12  showed banks to be reasonably resilient. Schemes like  MNREGA  helped 
boost rural incomes. The low median age should add to the labour force  and 
demand levels.

With  the  per  capita income growing and the momentum  in  savings  growth 
largely intact, the allocation towards financial savings by households  has 
picked up. Given the recent headwinds impacting the Indian economy, the GDP 
is now expected to grow by a slightly lower rate this year than the earlier 
estimates.  Nevertheless,  India  still  remains  amongst  the  high-growth 
economies  globally  for  the coming years.  Key  challenges  are  adequate 
infrastructure,  skill levels, financial inclusion, governance,  technology 
to enhance productivity and the consumption-investment balance.

Indian  GDP`s 5 year CAGR across the last 25 years has outperformed  global 
peers  since  the 1990s, second only to China. IMF  projections  till  2016 
shows the gap between China and India to narrow further and the gap between 
India  and emerging economies group to widen slightly. This  indicates  the 
relative  performance  of India would make it attractive over  the  next  5 
years.

Since the 1990s, the outperformance of financing and business services  GDP 
relative to traditional manufacturing and agriculture segments stands  out. 
Over  the  last 25 years, India`s per capita net national income  has  also 
grown at a strong rate comparable to the GDP growth.

The last 25 years saw India emerge as a savings-oriented country. While its 
GDS (Gross Domestic Savings) showed strong growth, the proportion of GDS to 
GDP has also gradually increased.

Household  financial  savings have also picked up. Indian  households  have 
increasingly  allocated  towards  financial savings in  the  last  5  years 
itself,  coinciding  with a sharp growth in the 5-year CAGR in  per  capita 
income in the same period. Growth in the proportion of financial savings to 
GDS  indicates a higher allocation for financial investments,  which  bodes 
well for financial services companies.

Key  observations  that emerge from the recent performance  of  the  Indian 
equity markets:

Indian equity markets were amongst the worst performers globally this year, 
delivering  negative  returns  in the first three  quarters.  During  CY11, 
Consumption was the only sector with positive returns. Government sponsored 
schemes,  the 6th Pay Revision and increase in asset prices like  land  and 
gold  buoyed a sense of affluence amongst the masses and drove incomes  and 
demand.  Thus,  2011-12 was the year of Consumption. Given  the  freeze  in 
industrial capex and infrastructure slowdown, Capital Goods was amongst the 
worst  performing sectors. Sectors with high gearing underperformed due  to 
rising  interest  rate  climate and  concerns  over  refinancing.  Positive 
initiatives  like allowing entry of QFIs into India, uniform KYC norms  and 
lowering  of STT from 0.125% to 0.1% on cash delivery trades should have  a 
positive impact on future equity participation.

India`s  economic growth has had a higher than proportionate impact on  the 
market  performance, in terms of share to world averages. BSE market  cap`s 
share to world m-cap went up from 0.4% to 2.1% over the last decade,  while 
its GDP share went up from 1.5% to 2.6%.

India`s Share to World Average

Benchmark index performance shows emerging markets like India, Brazil  have 
outperformed  the  major  markets  in the long-term  and  also  during  the 
immediate recovery of the last 3 months, despite the drop seen during FY12.

Benchmark Index Returns

Market  volatility has been declining in India since 2008. FY 2012 did  see 
an increase, given the market conditions. However, the volatility in  India 
did not exceed US this time, as has traditionally been the case. This bodes 
well for investor confidence. Volatility (Standard Deviation of indices)

City-wise cash turnover % at NSE

Mumbai and Delhi hold strong as prime cities of equity participation.  Last 
two  years  saw an increase in the proportion of participation  from  towns 
outside the Top 10 cities. Many of these are seeing growing pools of wealth 
given  their recent economic prosperity, and the allocation of this  wealth 
towards equities is increasing.

% Turnover by top `X` Members in NSE

Although  the industry continues to remain largely fragmented, the  last  5 

years have seen a gradual concentration of cash volumes with the Top 25 and 
Top  100  brokers,  which peaked during 200809. This slight  shift  in  the 
proportion  of  cash volumes towards the top brokers indicates a  slow  but 
definite process of consolidation.

Changes in financial assets of households

RBI  data on changes in financial assets of households in FY11  shows  that 
the  focus was on life insurance and currency, while shares and  debentures 
were out of favour. Considering this had been 5% during the market  upswing 
of FY10, it reaffirms that the proportion held in shares will pick up  once 
the market performance picks up.

Business Streams and Outlook:

Motilal  Oswal  Financial  Services  Limited  (MOFSL),  is  a   non-banking 
financial  company (NBFC), registered under the Reserve Bank of India  Act, 
1934. The company`s standalone operations have two critical elements:

(i)  Build  on  a financing infrastructure that  can  best  customize  risk 
adjusted products, have simple and compliant documentation, and prompt loan 
approval procedures; and

(ii) A strong structure in place that can most efficiently source funds and 
manage resources.

There   is  a  clearly  defined  set  of  procedures  for  evaluating   the 
creditworthiness of customers that extends from initial evaluation to  loan 
approval.  Funds  are  advanced after due process of  evaluation  and  upon 
providing  the  necessary  documentation. A lot of emphasis  is  placed  on 
tailoring  finance  to  customer  needs. MOFSL`s  objective  is  to  ensure 
appraisal  and  disbursement  within the shortest  possible  time,  without 
compromising on asset quality.

The  company  also raises resources through short-term  borrowings.  During 
FY12,  the company enjoyed the highest rating of `A1+` assigned  by  CRISIL 
Limited  to  its short-term debt programme of Rs.1.5  billion.  The  rating 
indicates  the  highest degree of safety with regard to timely  payment  of 
interest  and principal on the instrument. CRISIL Limited  also  reaffirmed 
the  rating  of `A1+` to the short-term debt programme of Rs.1  billion  of 
Motilal Oswal Securities Limited, a subsidiary of the Company.

Besides the financing business directly carried out through MOFSL, we offer 
a   range  of  financial  products  and  services  such  as   Broking   and 
Distribution,   Institutional  Equities,  Wealth   Management,   Investment 
Banking,  Private  Equity and Asset Management business through various 
subsidiaries:
                                                                 MOFSL`s
Name of the Company      Business                              Shareholding

1. Motilal Oswal         Stock Broking (Institutional              99.95%
Securities Limited       & Retail) and Wealth Management
(MOSL) 

2. Motilal Oswal         Investment Banking                        93.75%
Investment Advisors 
Private Limited (MOIA) 

3. Motilal Oswal Asset   Mutual Funds, PMS, Offshore Funds         99.95%*
Management Company 
(MOAMC) 

4. Motilal Oswal         Private Equity Management and              85.00%
Private Equity           Advisory 
Advisors Private 
Limited (MOPE) 

5. Motilal Oswal         Commodities Broking                        97.55%
Commodities Broker 
Private Limited (MOCB) 

6. Motilal Oswal         Stock Broking (membership of NSE)         99.95%*
Capital Markets 
Private Limited (a 
subsidiary of MOSL) 

7. Motilal Oswal         Insurance Brokers (has applied to          99.00%
Insurance Brokers        IRDA for Insurance Broker License)
Private Limited 
(MOIB) 

8. Motilal Oswal Wealth  Wealth Management Activities &            99.95%*
Management Pvt. Ltd.     Lease Rental 
(a subsidiary of MOSL) 

9. Motilal Oswal Trustee Trustee to Mutual Fund                    99.95%*
Company Limited (MOTC) 
(subsidiary of MOSL) 

10. Motilal Oswal        Applied for broker dealer                 99.95%*
Securities Inter-        license in US** 
national Pvt. Ltd.  

11. Motilal Oswal        Applied for Type 1/4 license              99.95%*
Capital Markets          in Hong Kong** 
(Hong Kong) Private 
Limited  

12. Motilal Oswal        Applied for Exempt Financial              99.95%*
Capital Markets          Advisor Status in Singapore**
(Singapore) Pte 
Limited 

* through MOSL; 
** Application made to respective regulators Business streams

Business Stream          Primary products and services

Broking & Distribution   * Equity (cash and derivatives) and commodity 
Wealth Management        broking
                         * Distribution of financial products like Mutual 
                         Funds, PMS, IPO and Insurance
                         * Depository services
                         * Financing (though MOFSL)

Institutional Broking    * Equity (cash and derivatives) broking
                         * Advisory
               
Investment Banking       * Capital raising
                         * M&A Advisory
                         * Domestic IPOs
                         * Private Equity placements
                         * Corporate Finance Advisory
                         * Restructuring
                         * FCCBs and GDRs
          
Private Equity           * Private equity investment management and 
                         advisory 

Asset Management         * Portfolio Management Services
                         * Mutual Funds
                         * Offshore Funds
                    
Broking Business:

Following negative returns in the first three quarters, a rebound of 13% in 
the fourth saw the benchmark BSE Sensex decline by a moderate 10% in  FY12, 
as compared to the 11% growth seen in FY11. BSE market capitalization stood 
at  Rs.62.1  tn  in March 2012, a decline of 9% for  the  year.  Given  the 
appreciation  in the exchange rates, the dollar loss in the market cap  was 
much steeper at 19%.

FII net inflows dipped this year, though 4th quarter recovery helped:

FY12  was a contrast as compared to the earlier two years. The  first  nine 
months  saw net outflows from equities by FIIs in as many as  four  months. 
Jan  and  Feb saw a market rally and FIIs posted strong net  inflows.  This 
helped  boost  aggregate net inflows for the fiscal year to  a  respectable 
Rs.437 bn.

Net outflows by DIIs this year, despite inflows in first 3 quarters:

DII participation, which had been positive from last quarter of FY11 to the 
third quarter of FY12, saw significant net outflows in January and February 
on the back of profit booking and concerns over macro issues. As a  result, 
DIIs ended the year with net outflows from Indian equities.

Growth in equity market volumes continue to be boosted by options,  however 
growth rates were much more moderate this year:

Equity average daily volume (ADTO) continued its uptrend and touched a high 
of  Rs.1,431 bn in FY12. However, the growth rate of 7% was  moderate  than 
the phenomenal 41% growth seen in FY11. The main contributor to the  growth 
continued to be the options segment, albeit moderated at 28% as compared to 
118%  in FY11. Options comprised 68% of total volumes in FY12, up from  57% 
in  FY11.  Given the relative growth in options, the proportion of  F&O  to 
total  volumes increased to 90% in FY12, as compared to 86% in  FY11.  This 
trend  towards low-yield options continued to put brokerage revenues  under 
pressure  this year. Within the cash segment, the proportion of  high-yield 
delivery  picked up marginally to 28% of cash ADTO, as compared to  27%  in 
FY11.  Cash  volume proportions have been declining across  all  the  major 
geographies  since  2008.  As the macro climate improves,  retail  and  DII 
participation  picks  up and public issues increase, the  cash  volumes  in 
India are expected to return to their historical averages.  

Cash volume participation across all categories declined in FY12:

Absolute cash volumes across all participants registered a drop, though the 
decline in retail segment was higher. As a result, in proportionate  terms, 
the  proportion of retail reduced from 56% to 51%, while that of the  other 
segments increased marginally.

Incremental growth in demat accounts slowed as IPOs dried up:

Growth in demat accounts tapered down this year, coinciding with a slowdown 
in  the  primary  issue market. The incremental number  of  demat  accounts 
created each year was the lowest in FY12, from amongst the last five years.

Our Broking Business:

Backed  by award winning research capabilities, the broking business  under 
Motilal  Oswal Securities Ltd. (MOSL) covers distinctly positioned units  - 
Retail  Broking & Distribution and Institutional Equities. They  address  a 
diversified  client  base covering FIIs, domestic  institutions,  HNIs  and 
retail.

Retail Segment:

Services  offered  under  the "Retail Broking  and  Distribution  business" 
include   equities,   derivatives,   commodities,   depository    services, 
distribution of portfolio management services, mutual funds, primary equity 
offerings and insurance products.

As of 31st March, 2012, MOFSL had over 746,000 registered customers,  which 
included over 657,000 broking clients with almost 577,000 having depository 
accounts.  The  company  serves its clients through  a  strong  branch  and 
franchisee network. The distribution network of 1,579 locations across  552 
cities,  is one of the largest in India. It remains focused on  building  a 
Pan-India  distribution  reach, while maintaining good  quality  locations. 
This extensive network provides opportunities to cross-sell products as the 
company diversifies into new business streams.

In  line with its Knowledge First mantra, MOSL developed innovative  equity 
trading  strategies this year, which saw good response from  investors.  It 
continued  its investor education efforts with a multi-city seminar  series 
`Investor  Ki  Kahani Usi Ki Zubaani` which saw a sizable  retail  investor 
turnout  of  ~2,600.  With a focus on technology to  enhance  the  customer 
experience,  the  company  has developed  feature-rich  online  and  mobile 
platforms,  an enhanced version of its unique, widget-based web  service-My 
Motilal Oswal and also its industry first feature - Online Account  Opening 
which  offers  prospective customers the facility to apply  for  a  trading 
account online. Following its membership of NSEL (commodity spot exchange), 
the company has successfully entered the commodity spot business.

The  company`s  superior  quality  of broking  and  advisory  services  was 
recognized  yet again this year when it won the `Best  Performing  National 
Equity  Broker`  award at the CNBC TV18 Financial Advisor Awards,  for  the 
second year in a row. In addition, MOSL won the `Best Equity Broker`  award 
at the Bloomberg UTV Financial Leadership Awards 2012 and the `Best  Equity 
Broking  House` award at the BSE iPf-D&B Equity Broking Awards  2011.  MOSL 
was  also  honoured  with the `Retailer of the Year  (Banking  &  Financial 
Services)`  award  at the Retail Excellence Awards 2012 organised  by  Asia 
Retail  Congress. Lastly, BSE felicitated MOSL for being `Amongst  the  Top 
Five  Performers  in  BSE  Star - Mutual Fund` and  `Amongst  the  Top  Ten 
Performers in Equity segment` for the period Nov. 2010 - Sep. 2011.

With  its core strength of providing excellent research and  advisory,  the 
company continues to focus on the high-yielding cash segment. As the market 
performance  and  retail participation picks up, the company will  be  best 
poised to capture the resultant upside.

Institutional Broking

The  company offers Institutional Broking services in cash and  derivatives 
segment to a large institutional clientele in India and abroad. As on  31st 
March,  2012, we were empanelled with over 500 institutional  clients.  The 
Institutional  Team  comprises Sales and Dealing,  Research  and  Corporate 
Access.  The  research  team  consisting of 30  analysts  covers  over  200 
companies  across  20 sectors and 25 commodities and  provides  a  complete 
bouquet covering Thematic, Sectoral and Company updates.

MOSL  won  two  `Best Market Analyst` awards at the  `India`s  Best  Market 
Analyst` awards 2011. The company conducted the 7th Annual Global  Investor 
Conference  in  Mumbai  during  August  2011,  with  almost  100  corporate 
participants and over 500 investors.

India is projected to deliver relatively stronger economic performance over 
the  next two years. MOSL`s strong global clientele base and  its  constant 
endeavour  to provide best in-class research, advice, corporate access  and 
execution  support will help to tap the emerging opportunities and  gain  a 
higher market share across the institutional client segments.

Investment Banking

Industry Facts

Equity  markets  dropped for most part of the year, which  impacted  equity 
raising activity. As corporates put expansion plans on hold, the IPO market 
dried  up.  About 30 odd companies stalled their IPO plans  to  raise  over 
Rs.330  bn due to the volatile markets. The main saviors for ECM  were  the 
L&T  Finance, Muthoot and MCX IPOs, the Power Finance follow-on  issue  and 
the  ONGC auction. The QIP market also dried up in FY12. Given the  growing 
concerns with many companies trading below issue prices post-listing,  SEBI 
has made it mandatory for bankers to make public the track record of  their 
previous issues during any new IPO.

Debt  fund raising declined 13% during FY12. High interest  rates  impacted 
demand  for loans, with rupee loans declining 36% to comprise ~40%  of  the 
debt  funds  raised. Domestic bonds issues went up 13%. However,  the  high 
borrowing costs and growing investor concerns over high-leveraged companies 
led to some finance and infrastructure companies putting on hold their debt 
raising plans.

M&A deal value fell by 13% this year, led by a 73% fall in domestic  deals. 
With  a less than proportionate decrease in deal count, the  average  value 
per  deal declined only 5% to Rs.3.3 bn. The year saw a phenomenal rise  in 
inbound  deals, led by the BP-Reliance, Intelenet-Serco  and  Vedanta-Cairn 
transactions. Inbound deals comprised 64% of M&A deal value in CY11.

The  team  at Motilal Oswal Investment Advisors (MOIAPL)  comprises  multi-
disciplinary professionals with a collective experience of more than twelve 
decades.  An extensive understanding of different sectors within  the  team 
underpinned  by  the strong research pedigree of the Group  enables  it  to 
provide  customized financial solutions to clients across industries.  Poor 
performance of equity markets adversely impacted equity raising  activities 
for  both IPO and QIPs in the market. The two other key business  segments, 
outbound  M&A  and  capital raising by Infrastructure sector  have  been  a 
dominant  source  of  income for the company for the past  few  years.  The 
global  slowdown and uncertainity in the government policies  clubbed  with 
high  borrowing costs has had an adverse impact on the decision  making  by 
the  respective corporate and investors. There was good business  available 
in  PE  syndication  and debt refinancing in the  last  year,  however  the 
company  was not well geared to take advantage of the same. On  a  positive 
note, the distribution company MOSL consolidated its position in retail IPO 
distribution  market  and  has closed the year with a  ranking  of  4th  as 
reported by Prime Database.

Despite  macro headwinds causing a slowdown in the economy  and  investment 
climate,  we  believe that the India growth story remains  intact  and  the 
company is re-orienting itself to capture the opportunities that arise from 
them.  There is a large inventory of significant work completed in  lot  of 
assignments  undertaken  by the company in the previous years  which  could 

materialize into income this year.

Asset Management

Industry Facts

The  mutual  funds industry witnessed another challenging year.  Given  the 
market  sentiments, equity funds remained out of favour and gilt  and  gold 
were  relatively more attractive for retail investors. Liquid funds saw  an 
inflow  in  assets, driven by banks and corporates. However, in  the  later 
part  of  FY12, liquid funds were impacted following RBI`s  cap  on  banks` 
investments  in them to 10% of networth. This is visible from  the  decline 
between  Dec. 11 and Mar. 12 AUM figures. Going forward,  regulations  like 
tightening  of  valuation norms by SEBI and savings  account  interest  de-
regulation   are  expected  to  impact  liquid  fund  assets.  The   Budget 
announcement  of allowing mutual funds to accept subscriptions  for  equity 
schemes  from  foreign investors who meet KYC norms should help  widen  the 
investor  base.  SEBI`s  recent  ruling  to  charge  transaction  fee  from 
investors  should  incentivize distributors and bring them  back  into  the 
market.

Mutual Fund AUM by Asset Class (Rs. Bn)

Mutual  funds AUM declined 0.8% YoY to Rs.5,872 bn, as on March  2012,  the 
lowest  since  June  2009. This is mainly attributable  to  the  Rs.154  bn 
decline in equity assets, impacted by the market performance. On the  other 
hand, liquid and gilt, gold and other ETFs saw an increase of Rs.67 bn  and 
Rs.48 bn in assets respectively.

Mutual Fund AUM by Participants (Rs. Bn)

Retail  investors  comprised the largest participant  group  within  equity 
funds, holding 67% of AUM as of Mar 2012.

Conversely,  corporates  remain the largest investor group  in  liquid  and 
income funds. In gold, gilt and ETF fund segment, retail and HNIs  combined 
hold about half the assets, with the remaining held by corporates.

Share of ETF assets in the AMC industry

ETFs continue to grow in popularity, with a flurry of product launches this 
year. Indian ETF assets increased 41% YoY to US$ 1.7 bn in 2011, comprising 
0.12%  of World ETF AUM. Share of Indian ETF assets to World ETF  AUM  have 
been increasing steadily since the last 3 years. This reaffirms the  strong 
performance of this still nascent fund category in India.

Our Asset Management Business

Mutual funds AUM across all the fund products were Rs.4.5 bn in March 2012, 
up  20%  YoY. Motilal Oswal Asset Management (MOAMC) launched  2  funds  in 
FY12.  In  line  with its earlier funds, the new ones were  also  based  on 
innovative   investment   strategies   which   would   enjoy   a    product 
differentiation in the market.

MOAMC  launched MOSt 10 Year Gilt Fund, India`s 1st fund giving  access  to 
the  10 Year Benchmark Government Bond. The fund saw good response  in  its 
NFO.  It  also launched MOSt Shares Gold ETF, India`s 1st Gold ETF  of  its 
kind  which  enables investment as well as consumption of gold  for  retail 
investors, who can redeem the ETF units for physical gold. These 2 products 
marked  the  company`s  foray into asset  classes  beyond  the  traditional 
equities.

MOAMC  also organized the 1st edition of the Motilal Oswal MOSt Shares  ETF 
Conclave in FY12. It is envisaged as an annual event to educate  investors, 
increase  awareness about the ETF opportunity, strategies,  advantages  and 
outlook and address popular myths.

The  PMS  business managed assets of Rs.13.6 bn as of March 2012,  up  from 
Rs.12.6 bn in March 2011. As per SEBI`s data on discretionary-listed equity 
PMS  assets,  MOAMC`s  PMS business had a market share of 8%  in  terms  of 
assets managed, as of Aug. 2011 (last available data by SEBI).

The  strong  investment culture entrenched within the Group has  helped  to 
deliver  superior  returns  to the investors. MOAMC continued  to  see  net 
additions to PMS client assets, an achievement given the challenging equity 
markets  currently.  The PMS product is empanelled as an  approved  product 
across  several banks, national distributors, third party distributors  and 
niche  wealth  platforms for selling the PMS products on  their  platforms, 
thus widening our customer reach.

Private Equity

Industry Facts

With  public  markets  drying up and debt  route  becoming  costly,  Indian 
corporates  have  increasingly  turned  towards  private  equity  for  fund 
raising.  This  is indicated by the increase in the number  of  deals  this 
year, from 387 in FY11 to 448 in FY12. The average value per deal  declined 
21%  to  Rs.0.9 bn in FY12, indicating a reduced  appetite  for  high-value 
deals. Only 19 deals saw values over US$ 100 mn in FY12, as compared to  23 
in the previous year.

Despite  private  equity finding favour as a fund raising  option,  overall 
deal  value  slipped in FY12 as many companies froze  expansion  plans  and 
differences  in valuation perceptions arose. Although, on a CY basis,  CY11 
had  seen higher deal values, the fourth quarter of FY12 was a major  drag, 
which impacted the total tally for FY12. Q4 FY12 saw much lower deal value, 
although the same quarter last year had been boosted by the Bain-Hero deal.

As a result, deal value declined by 9% to Rs.407 bn in FY12, as compared to 
Rs.447  bn in FY11. Most of the deal interest was in healthcare,  ITES,  e-
commerce/mobile  services,  engineering,  foods,  logistics,  thermal   and 
renewable energy.

Exits  have  been  a concern this year, owing  to  the  lackluster  primary 
markets,  volatile  stock  markets  and  less  than  anticipated   economic 
performance.  Funds  are now increasingly looking at secondary sales  as  a 
potential exit route.

Our Private Equity Business

The private equity subsidiary, MOPE currently manages and advices funds  in 
the growth capital and the real estate space.

The  strong  investment culture within the Group of  identifying  companies 
with  sustainable  business models and strong management teams  has  helped 
Motilal  Oswal Private Equity (MOPE) identify companies which  can  deliver 
good  returns for the stakeholders. MOPE is an investment manager to  India 
Business  Excellence Fund (IBEF), which has commitments of US$ 125 mn  from 
investors  in  India and overseas. The fund is aimed  at  providing  growth 
capital to Indian SMEs, with investments typically in the range of US$ 5 mn 
to US$ 15 mn. As of March 2012, it had made investments in 13 companies and 
has committed 83% of its funds under management.

MOPE  was appointed as investment manager to India Realty  Excellence  Fund 
(IREF), a domestic real estate fund in FY09. IREF had its final closing  in 
December  2009  with total assets under management/advice at Rs.2  bn.  The 
fund  had  already made investments across 6 deals till 31st  March,  2012, 
committing 74% of its funds under management. MOPE has been able to build a 
strong  deal  pipeline  for  IREF  and  is  evaluating  several  investment 
opportunities.

The track record established through successful advisory mandates of  these 
two  funds has given the company the confidence to grow the private  equity 
business  to  much  bigger scale. During FY12,  MOPE  concluded  the  first 
closing  of  its 2nd sector-agnostic growth capital fund -  India  Business 
Excellence  Fund  II  (IBEF-II), achieved at an equivalent  of  Rs.3.50  bn 
raised through a combination of domestic and offshore investors.

Wealth Management Industry Facts

India  offers  a  large untapped pool of  wealth,  presenting  an  exciting 
opportunity for financial advisory. HNI count in India grew 20% to  153,000 
in 2010. India features amongst the top 12 countries in terms of HNI count. 
With  economic performance expected to hold strong over the next few  years 
relative  to  global peers, HNI wealth is expected to remain on  an  upward 
trend,  from  Rs.86  tn in FY11 to Rs.249 tn in the next  five  years.  The 
proportion  of equities to HNI wealth is estimated to increase further.  In 
terms  of  HNI categories, a higher proportion of wealth into  equities  is 
held by professionals, as compared to inheritors and self-made  businessmen 
who favour realty.

Our Wealth Management Business

The  Wealth Management platform caters to High Networth and  mass  affluent 
clients  through an offering called `Purple` providing a complete range  of 
financial  products  best suited to clients. The focus is on  advisory  and 
product  mix,  deepening relationships with clients  and  providing  strong 
advisory  as  per  individual client`s risk-return  profile.  The  existing 
offerings of PMS, Private Equity, mutual funds, insurance, debt and broking 
were enhanced with the inclusion of structured products this year.

With  assets under management of ~R 14.7 bn, as of 31st March 2012,  and  a 
presence  across  Mumbai, Delhi, Kolkata, Pune and Ahmedabad,  the  company 
believes   that  its  holistic  wealth  management  offering   and   strong 
relationship  management  skills  will enable it to build  a  scalable  and 
profitable wealth management business.

Opportunities and Threats Opportunities

*  Economy  is  growing at healthy rate leading  to  investment  /  capital 
requirement

*  Growing  Financial Services industry`s share of  wallet  for  disposable 
income.

* Huge market opportunity for wealth management service providers as Indian 
wealth management business is transforming from mere wealth safeguarding to 
growing wealth.

*  Regulatory  reforms  would aid greater participation  by  all  class  of 
investors

* Leveraging technology to enable best practices and processes

* Corporates looking at consolidation / acquisitions / restructuring  opens 
out opportunities for the corporate advisory business Threats

* Execution risk

* Slowdown in global liquidity flows

* Increased intensity of competition from local and global players

* Unfavourable economic conditions

Strengths

Strong Brand name

`Motilal Oswal` is a well-established brand among retail and  institutional 
investors  in India. MOFSL believes that its brand is associated with  high 
quality research and advice as well as corporate values like integrity  and 
excellence  in execution. The company has been able to leverage  its  brand 
awareness  to  grow  its businesses, build relationships  and  attract  and 
retain talented individuals.

Experienced top management

The  promoters,  Mr  Motilal Oswal and Mr. Raamdeo  Agrawal  are  qualified 
chartered  accountants  with  over two decades of experience  each  in  the 
financial  services industry. The top management team  comprises  qualified 
and experienced professionals, with a successful track record. The  company 
believes  that  its management`s entrepreneurial spirit,  strong  technical 
expertise,  leadership skills, insight into the market and  customer  needs 
provide  it with a competitive strength, which will help to  implement  its 
business strategies.

Integrated financial services provider

The broad range of offerings under Broking and Distribution,  Institutional 
Equities, Asset Management, Wealth Management, Investment Banking,  Private 
Equity   and  Principal  Strategies  business,  helps  to  foresee   client 
requirements  and provide full-fledged services under single platform.  The 
production  and distribution of all financial products and  services  helps 
the company`s advisors and clients to attain client`s financial  objectives 
with best in class in-house services.

Independent and insightful research

MOFSL  believes  that  its understanding of equity as an  asset  class  and 
business fundamentals drives the quality of its research and differentiates 
it  from  its  competitors.  The research  team  is  focused  on  equities, 
derivatives  and  commodities.  MOSL won 4 awards at  the  ET-Now  Starmine 
Analyst Awards 2010-2011 putting it amongst the Top 3 award winning brokers 
at  the awards. It was also ranked No. 2 by AsiaMoney Brokers Poll 2010  in 
the Best Local Brokerage category.

One of largest distribution network - 1,579 outlets across 552 cities

MOFSL`s financial products and services are distributed through a pan-India 
network.  The  business has grown from a single location  to  a  nationwide 
network  spread  across  1,579  business  locations  operated  by  business 
associates  or directly through own branches in 552 cities. This  extensive 
network  provides  opportunities  to  cross  sell  products  and  services, 
particularly  as  the  company diversifies into new  business  streams.  In 
addition to the geographical spread, MOFSL also offers an online channel to 
service customers.

Established leadership in Franchisee business

One  of  the  key strengths has been the successful  establishment  of  the 
franchisee  business. The company`s relationship with the  franchisees  has 
become stronger as they grew, to become a key strength. MOFSL has  multiple 
business partner models in franchising and is strongly committed to  growth 
and profitability of each of its franchisee.

Strong risk management

Risk exposure is monitored and controlled through a variety of separate but 
complementary   financial,  credit,  operational,  compliance   and   legal 
reporting  systems.  Risk  management  department  analyses  this  data  in 
conjunction   with  the  company`s  risk  management  policies  and   takes 
appropriate action where necessary to minimize risk.

Financial prudence

MOFSL`s   operating   margins  continue  to  remain  stable   despite   the 
fluctuations in market volumes and revenues. This is a result of creating a 
robust  business  model  that can withstand the  cyclical  fluctuations  in 
business  volumes and simultaneously capture the opportunities provided  by 
the structural growth of India.

The company has a low gearing ratio as at 31 March, 2012 which augers  well 
to manage market volatilities. During FY12, the company enjoyed the highest 
rating of `A1+` assigned by CRISIL Limited to its short-term debt programme 
of  Rs.1.5 billion. The rating indicates the highest degree of safety  with 
regard  to  timely  payment of interest and principal  on  the  instrument. 
CRISIL  Limited also reaffirmed the rating of `A1+` to the short-term  debt 
programme of Rs.1 billion of Motilal Oswal Securities Limited, a subsidiary 
of the Company. This facility provides MOFSL the flexibility to avail funds 
at competitive rates when business opportunities arise.

Risks and concerns

The  company  is  primarily exposed to credit  risk,  interest  rate  risk, 
liquidity  risk and operational risks. Internally, it has  constituted  the 
Asset  Liability  Management  Committee to manage these  risks.  This  team 
identifies,  assesses and monitors all principal risks in  accordance  with 
defined policies and procedures. The committee is headed by the Chairman  & 
Managing Director.

The  Board  Level  Committees  viz. Audit  Committee  and  Risk  Management 
Committee  oversee  risk  management policies and  procedures.  It  reviews 
credit and operational risks while the Asset Liability Management Committee 
reviews  policies in relation to investment strategy and other  risks  like 
interest rate risk and liquidity risk.

Internal control systems and their adequacy

The  company`s  internal control systems are adequate  and  provide,  among 
other things, reasonable assurance of recording transactions of  operations 
in  all material respects and of providing protection  against  significant 
misuse or loss of company assets.

Internal audit is conducted by M/s. Pricewaterhouse, to assess the adequacy 
of  the internal controls procedures and processes, and their  reports  are 
reviewed  by  the  Audit  Committee  of  the  Board.  Policy  and   process 
corrections are undertaken based on inputs from the internal auditors.

Financial and operational performance

The  financial  statements  have  been  prepared  in  compliance  with  the 
requirements of the Companies Act, 1956, and Generally Accepted  Accounting 
Principles (GAAP) in India.

Table 1: Arbidged profit and loss account (Rs. in millions) - Standalone

Particulars                  2011-2012  % to Total   2010-2011  % to Total 
                                            income                  income 

Revenue

Income from operations          464.30       56.66      496.00       77.09
Other income                    355.18       43.34      147.41       22.91

TOTAL                           819.48      100.00      643.41      100.00

Expenditure

Finance Cost                      8.97        1.09       11.42        1.77
Employee Cost                    64.73        7.90       26.36        4.10
Depreciation                      9.27        1.13        0.07        0.01
Other Expenses                   74.31        9.07       40.18        6.24

TOTAL                           157.28       19.19       78.03       12.13

Profit Before Tax               662.20       80.81      565.38       87.87
Tax                              99.24       12.11      138.79       21.57
PAT                             562.96       68.70      426.60       66.30

Earnings per share 
(Basic) Rs.                       3.89                    2.96

Earnings per share 
(Diluted) Rs.                     3.89                    2.96

Standalone Financials

During  the  year under review, the standalone revenues for the  year  were 
Rs.819.48  mn,  a growth of 27.37% as compared to Rs.643.41 mn  last  year. 
Interest  income  went  up  by 13.90% to Rs.452.60 mn,  on  account  of  an 
increase  in the average loan book size. Income from  arbitrage  operations 
was  lower  as compared to last financial year due to lower  deployment  of 
surplus   funds   in  arbitrage.  Other  income  includes   dividend   from 
subsidiaries   (including  interim  dividend  declared  in  current   year) 
Rs.346.29 mn compared to Rs.134.06 mn in the last year.

Due  to  higher operating expenses and provision created  for  Sub-Standard 
Assets, the total expenses (before depreciation and interest) registered  a 
108.98% jump to Rs.139.04 mn this year.

Profit  before depreciation, interest, and taxation (EBITDA)  increased  by 
17.95%  this year, from Rs.576.88 mn to Rs.680.44 mn. With a  reduction  in 
the  Company`s  average borrowing this year, interest and  finance  charges 
fell  by 21.44%. Profit before tax (PBT) increased by 17.12%  to  Rs.662.20 
mn. Profit after tax (PAT) went up 31.97% to Rs.562.96 mn in the year under 
review.

As of March 31, 2012, the long-term investments increased to Rs.987.02  mn, 
from  Rs.832.63  mn last year. Current assets mainly comprise of  stock  in 
trade,  cash and bank balances, and other current assets. As of  March  31, 
2012, these increased to Rs.3,519.81 mn, up from Rs.3,177.93 mn last  year. 
The cash and bank balances were Rs.11.60 mn, out of which Rs.10 mn were  in 
bank fixed deposits.

Total loans and advances increased to Rs.3,592.78 mn as of March 31,  2012, 
from  Rs.3,285.53  mn  a  year back.  Current  liabilities  and  Provisions 
principally consist of liabilities in respect of provision for expenses and 
tax  deduction  at  source.  Current  liabilities  (including  short   term 
provisions)  increased  from Rs.360.61 mn to Rs.657.09 mn as of  March  31, 
2012, on account of cheques issued but not cleared at the end of the year.

Consolidated Financials

Table 2: Abridge profit and loss account (Rs. in millions)

Particulars                  2011-2012  % to Total   2010-2011  % to Total 
                                            income                  income 

Revenue

Income from operations         4613.19       98.88     5900.73       98.22
Other income                     42.08        0.90      106.84        1.78

TOTAL                          4655.27      100.00     6007.57      100.00

Expenditure

Finance Cost                     35.99        0.77       56.64        0.94

Employee Cost                  1138.57       24.46     1372.40       22.84

Depriciation                    129.70        2.79      131.28        2.19

Administartive & 
other Expenses                 1954.72       41.99     2340.19       38.95

TOTAL                          3258.98       70.01     3900.51       64.93

Profit Before Tax and 
Exceptional Items              1396.30       29.99     2107.06       35.07

Exceptional Items - 
Income (Exp)                    129.87        2.79

Profit Before Tax              1526.17       32.78     2107.06       35.07

Current Tax                     442.26        9.50      672.47       11.19

Deferred Tax (Income)/Exp        45.16        0.97       32.97        0.55

Tax-Earlier years               (2.98)      (0.06)        6.57        0.11

Profit after Tax (PAT)         1041.72       22.58     1395.05       23.22

Earnings per share 
(Basic) Rs.                       7.17                    9.52

Earnings per share 
(Diluted) Rs.                     7.17                    9.52

Due  to  challenging market conditions, the consolidated  revenues  of  the 
Company  were  Rs.4,655.27  mn for the year under review,  as  compared  to 
Rs.6,007.57 mn in the previous year, a decline of 22.51%.

Total  expenses  for  the  year  (before  depreciation  and  interest)   at 
Rs.3,093.29  mn registered a 16.68% decline over last year. The decline  in 
brokerage   commission   earned   reduced   the   brokerage   shared   with 
intermediaries by 19.94% to Rs.1,164.33 mn. People costs at Rs.1,138.57  mn 
declined  by  17.04%  compared to last year. Other  operating  costs  which 
include  facilities,  marketing,  communication,  travel  and  other  costs 
declined  by  10.78%  to  Rs.790.38 mn.  The  profit  before  depreciation, 
interest,  exceptional items and taxation (EBITDA) decreased by  31.94%  to 
Rs.1,561.99 mn. EBITDA margin reduced from 38% to 34%.

Towards  consolidation of office premises at the Corporate Headquarters  at 
Prabhadevi, some of the existing office premises in South Mumbai area  were 
sold during the current quarter for a profit of Rs.129.87 million. Reported 
net profit for the year after minority interest stood at Rs.1,038.86 mn,  a 
decline of 24.20%.

As  of March 31, 2012, the long-term investments increased by Rs.353.09  mn 
to  reach Rs.941.48 mn. Current assets mainly comprise of  sundry  debtors, 
stock  in  trade, cash and bank balances, and other current assets.  As  of 
March  31,  2012, the cash and bank balances were Rs.2,710.48  mn,  out  of 
which  Rs.1,781.44 mn were in bank deposits (fixed deposits).  Total  loans 
and  advances  increased  to  Rs.4,253.48 mn as of  March  31,  2012,  from 
Rs.4,194.17 mn a year back.

Current  liabilities  mainly consist of current liabilities  in  connection 
with  margin monies deposited by customers to facilitate trading  on  their 
behalf and amounts payable to customers on whose behalf we undertake trades 
as  well  as amounts payable to exchanges. Current  liabilities  (including 
short  term provisions) decreased from Rs.4,413.60 mn to Rs.3,885.12 mn  as 
of  March 31, 2012. Total provisions, which mainly include  provisions  for 
taxation  and  for  proposed  dividend,  decreased  from  Rs.692.27  mn  to 
Rs.403.95 mn as of March 31, 2012.

Performance of Subsidiaries (Rs. in millions) 

Motilal Oswal Securities Limited (MOSL):

Particulars                   FY12 As on       FY11 As on     Growth (YoY)
                            March 31, 2012   March 31, 2011   

Total Revenues                  3577.03          4873.83         (26.61)
EBIDTA                          1181.57          1666.31         (29.09)
PBT                             1031.24          1489.34         (30.76)
PAT                              815.22          1008.02         (19.13)

Motilal Oswal Private Equity Advisiors Pvt. Ltd. (MOPEAPL):

Particulars                   FY12 As on       FY11 As on     Growth (YoY)
                            March 31, 2012   March 31, 2011   

Total Revenues                   193.64           127.53           51.84
EBIDTA                            31.28            34.27          (8.71)
PBT                               29.61            33.41         (11.38)
PAT                               20.33            22.73         (10.57)

Motilal Oswal Investment Advisors Pvt. Ltd. (MOIAPL):

Particulars                   FY12 As on       FY11 As on     Growth (YoY)
                            March 31, 2012   March 31, 2011   

Total Revenues                   115.90           417.58         (72.24)
EBIDTA                          (45.49)           196.50        (123.15)
PBT                             (46.95)           195.53        (124.01)
PAT                             (31.07)           129.86        (123.92)

Motilal Oswal Commodities Broker Pvt. Ltd. (MOCBPL):

Particulars                   FY12 As on       FY11 As on     Growth (YoY)
                            March 31, 2012   March 31, 2011   

Total Revenues                   213.42            96.31          121.60
EBIDTA                           102.42            38.96          162.86
PBT                               84.94            37.76          124.93
PAT                               57.75            25.38          127.57

Motilal Oswal Asset Management Company Limited (MOAMC):

Particulars                   FY12 As on       FY11 As on     Growth (YoY)
                            March 31, 2012   March 31, 2011   

Total Revenues                   318.11              195           62.75
EBIDTA                           (9.14)          (84.23)         (89.14)
PBT                             (11.32)          (85.47)         (86.75)
PAT                             (30.94)          (85.47)         (63.80)

Segment with Performance (Rs. in millions):

Particulars                                           31.03.2012  31.3.2011

1. Segment Revenue

(a) Equity Broking & Other related activities             3662.6     4829.9
(b) Financing & Other activities                           819.5      508.4
(c) Investment Banking                                     113.5      405.2
(d) Unallocated                                            779.8      493.1 

TOTAL                                                     5375.3     6236.6 

Less: Inter Segment Revenue                                590.1      229.1

Income From operations, Other Operating 
income & Other Income                                     4785.2     6007.5

2. Segment Results Profit/(Loss) before tax 
and interest from each segment

(a) Equity Broking & Other related activities             1140.8     1495.5
(b) Financing & Other activities                           315.7      431.4
(c) Investment Banking                                   (49.20)      183.2
(d) Unallocated                                            172.6         52

TOTAL                                                     1579.9     2162.1

Less: Interest                                              53.7       55.1
Profit/(Loss) from Tax                                    1526.2       2107

3. Capital Emplyoed (Segment Assets - 
Segment Liabilities)

(a) Equity Broking & Other related activities             5495.6     5184.2
(b) Financing & Other activities                          5731.3     5414.9 
(c) Investment Banking                                      59.5        105
(d) Unallocated                                            167.4    (109.0)

TOTAL                                                    11453.7    10595.1

Human Resources

The  company profoundly believes that an engaged employee is  a  productive 
and  active  employee.  Hence  a  great deal  of  importance  is  given  to 
recreational activities which serve as an indulgence during times of stress 
and monotony. We are also at the forefront with regards to employee health. 
Initiatives such as doctor@work i.e. availability of a doctor every day  of 
the  week, give the employees the benefit of having their health  check  up 
done in the office premises at their convenience. This also helps in saving 
employee`s  time  and serves as an immediate treatment option;  saving  one 
form procrastination and delay. The doctor is provided by the company  from 
Monday to Friday.

Many  health  camps were carried out during the year  keeping  the  overall 
health of the employee in mind. A blood test camp, dental camp, and  vision 
test  camp  were  done  for  employee  awareness  and  treatment.  A   very 
significant  facility  we continue to be a part of is the  Employee  Mental 
health  - Wellness and Wellbeing programme. Under this program, a  distress 
helpline  is  available 24 x 7 x 365 not only to the employee but  also  to 
his/her  immediate family member to discuss and seek help with  regards  to 
mental  stress  or depression or any tormenting event  which  may  mentally 
affect an individual thereby deteriorating his/her performance at work.

Numerous  sports activities pump in the energy and vitality  in  employees. 
Cricket,  Table Tennis, and Carrom competitions were held during the  year. 
All major festival like Navratri, Christmas, and Diwali are celebrated with 
traditional jest and fervor. An evening of dance, music, and food gives way 
to  a dazzling Navratri night. A dance session on a Jive; chocolate  making 
workshop;  mocktail making session provided a healthy and refreshing  break 
from the tiresomeness work life.

In  our  endeavour to recognize and reward superior  employee  performance, 
employee  awards are presented across various categories at the  Foundation 
Day  function.  The  process of deciding the winners is  well  evolved  and 
democratic;  one  that gives each department a fair platform  to  recognize 
high  performers.  Furthermore a monthly reward system  called  the  `Super 
Achiever  Awards`  has been initiated to recognize  high  performers  under 
every vertical across locations.

Goal  -  setting  and performance evaluation are significant  areas  in  an 
employee`s professional life. The entire process was seamlessly carried out 
online and the bonus credited in the month of April itself.
 
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