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Zenith Exports Ltd.
BSE Code 512553
ISIN Demat INE058B01018
Book Value (Rs) 145.17
NSE Code ZENITHEXPO
Dividend Yield % 0.00
Market Cap(Rs Mn) 1365.25
TTM PE(x) 0.00
TTM EPS(Rs) -4.78
Face Value (Rs) 10  
March 2015

DIRECTORS' REPORT

Your Directors have pleasure in presenting the 33rd Annual Report on the business and operations of the Company and the audited financial results for the year ended 31st March, 2015.

OPERATIONAL REVIEW AND FUTURE OUTLOOK

The operation of the Company has been adversely affected by the adverse Global Market during the year under review. The sales of the year under review were Rs.24,867 lacs compared to Rs.29,718 lacs in the previous year showing decrease of 16% compared to previous year. The Company has incurred loss before tax of Rs.20 lacs compared to profit of Rs.283 lacs in the previous year showing decrease of 107% compared to previous year. The Net profit after Tax (including deferred tax) of the year under review is 8 lacs compared to Rs.167 lacs in the previous year showing decrease of 95% compared to previous year.

WEAVING DIVISION

Demands of the Silk & velvet fabrics were under pressure due to financial crisis in the European continent. In-spite of pressure in the Global market the financials of the Divisions for the year under review has been improved compared to previous year mainly due to correction in raw material costs.

SPINNING DIVISION

Crash of the price of raw cotton in the international market & lower demand has seriously impacted the bottom line of the Division during the year under review. The management has taken necessary steps to improve the operations of the division in the future.

EXPANSION PROJECT

No expansion projects were initiated by the Company at its Weaving Division, Mysore or Spinning Divisions at Ahmedabad during the year under review due to low demand and sufficient installed capacity.

DIVIDEND

To conserve the resources of the Company, the Board of Directors do not recommend any dividend for this year also.

FINANCE

The Company has not taken any term loan during the year under review.

Listing Information

The Equity Shares of your Company are listed on the Bombay Stock Exchange Limited (BSE) and on the National Stock Exchange of India Limited (NSE).

Accreditation

The Company continues to enjoy ISO 9001: 2008 accreditation made by TUV NORD

PUBLIC DEPOSITS

The Company has not accepted any fixed deposits during the year under review.

CHANGES IN DIRECTORS AND KEY MANAGERIAL PERSONNEL

During the year under review, your Board inducted Mrs. Urmila Loyalka as an additional director of the Company in the category of Woman Director with effect from 13/02/2015 in order to comply with the requirement of section 149 (1) of the Companies Act, 2013. In terms of section 161 of the Companies Act, 2013 she shall hold office up to the date of the ensuing Annual General Meeting. The Company has received a notice in writing along with deposit pursuant to section 160 of the Companies Act, 2013, proposing appointment of Mrs. Urmila Loyalka as a director of the Company. Your Board recommends appointment of Mrs. Urmila Loyalka as a director liable to retire by rotation.

Pursuant to section 152 of the Companies Act, 2013, Mr. Raj Kumar Loyalka (DIN:00006226), director, retires by rotation at the ensuing Annual General Meeting and being eligible offers himself for re-appointment. Your Board recommends his re-appointment.

Brief resumes of Directors being appointed/re-appointed together with other relevant details form part of the Notice of the ensuing Annual General Meeting.

During the year under review, pursuant to provisions of Section 2(51) and Section 203 of the Companies Act, 2013 read with ruled made thereunder, the following existing officials of the Company were designated/classified as whole time Key Managerial Personnel (KMPs) of the Company -

1. The Whole time Managing Director Mr. Surendra Kumar Loyalka as the CEO & whole time KMP

2. The Whole time Joint Managing Director Mr. Raj Kumar Loyalka as Whole time KMP

3. The Company Secretary Mr. Lawkush Prasad as the Company Secretary & KMP

4. The Executive Mr. Sushil Kasera as the Chief Financial Officer & KMP

Number of Meetings of the Board of Directors

The Board of Directors of the Company met 4 times during the year under review i.e. on 24/05/2014, 14/08/2014, 14/11/2014 & 13/02/2015.

Audit Committee

The composition, terms of reference etc. of the Audit Committee is provided in Corporate Governance Report which forms part of this Annual Report.

There have been no instances of non-acceptance of any recommendations of the Audit Committee by the Board during the financial year under review.

VIGIL MECHANISM / WHISTLE BLOWER POLICY

The Company has established a Vigil Mechanism/Whistle Blower Policy for the employees to report their concern or grievance.

The Audit Committee of the Company overseas the Vigil Mechanism.

INDEPENDENT DIRECTORS STATEMENT

The independent directors of the Company viz., Mr. Madhukar Manilal Bhagat, Mr. Keshar Deo Rungta, Mr. Mangilal Jain & Mr. Devendra Kumar sarawgee have filed their declaration with the Company at the beginning of the financial year 2015-16 affirming that they continue to meet the criteria of independence as provided in sub-section (6) of the Section 149 of the Companies Act, 2013 in respect to their position as an Independent Director of the Company.

DIRECTORS' RESPONSIBILITY STATEMENT

As required by section 134 (5) of the Companies Act, 2013 your directors confirm that:

I] in the preparation of the annual accounts, the applicable accounting standards had been followed alongwith proper explanation relating to material departures;

II] the directors have selected such accounting policies and applied them consistently and 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, 2015 and profit and loss for the year ended on that day;

III] the directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of the Companies Act, 2013 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;

IV] the directors had prepared the annual accounts on a going concern basis;

V] the directors had laid down internal financial controls to be followed by the Company and the such internal financial control are adequate and were operating effectively and.;

VI] the directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such system were adequate and operating effectively.

BOARD EVALUATION

Pursuant to the provisions of the Companies Act, 2013 and clause 49 of the Listing agreement with the Stock exchange the Board has carried out the annual performance evaluation of its own performance , the directors individually as well as the evaluation of the working of its statutory committees.

Nomination and Remuneration Committee

The composition, key objectives etc. of the Nomination and Remuneration Committee is provided in Corporate Governance Report which forms part of this Annual Report. The Committee has formulated a Nomination and Remuneration Policy.

PARTICULARS PURSUANT TO SECTION 197(12) OF THE COMPANIES ACT, 2013 AND THE RELEVANT RULES

(1) The ratio of the remuneration of each directors to the median remuneration of the employees of the Company for the financial year 2014-15

The percentage increase in the median remuneration of employees in the financial year 2014-15 = 8%. The number of permanent employee on the pay rolls of the Company - 651.

The explanation on the relationship between average increase in remuneration and the Company performance:

As per policy of the Company we provide annual increment as per eligibility of the employees to retain the quality labour in the Company even in case of low profit

Variations in the market capitalization of the company, price earnings ratio as at the closing date of the current financial year and previous financial year and percentage increase over decrease in the market quotations of the shares of the Company in comparison to the rate at which the Company came out with the last public offer in case of listed companies , and in case of unlisted companies, the variations in the net worth of the Company as at the close of the current financial year and previous financial year.

(8) Average percentile increase already made in the salaries of employees other than the managerial personal in the last financial year and its comparison with the percentile increase in the managerial remuneration and justification thereof and point out if there are any exceptional circumstances for increase in the managerial remuneration:

The average increase in remuneration is 8% for employees other than the Whole-time Director.

(9) The key parameters for any variable component of remuneration availed by the directors:

Mr. S. K. Loyalka & Mr. R. K. Loyalka, managing Directors are only entitled to Fixed remuneration and statutory benefits as per rules of the Company. They are not entitled to any performance Linked Bonus/ Incentive or commission of the net profit of the Company or sitting fees for attending the Board Meeting. None of the other directors are paid any remuneration except for sitting fees for attending the Board & Committees meetings.

(10) The ratio of the remuneration of the highest paid director to that of the employees who are not directors but receive remuneration in excess of the highest paid director during the year: Not applicable.

(11) Affirmation that the remuneration is as per the remuneration policy of the Company: Yes. AUDITORS

M/s. Tiwari & Co., Chartered Accountants, were re-appointed as the Statutory Auditors of the Company under Section 139 of the Companies Act, 2013 to hold office for a period of three (3) years upto the conclusion of 35th Annual General Meeting in the year 2017. They are eligible for re-appointment for the financial year 2015-16. Your Board recommends ratification of their appointment As the Statutory Auditors at the ensuing Annual General Meeting for a period upto conclusion of 35th Annual General Meeting of the Company.

AUDITORS REPORT

The notes on account referred to in the Auditor's Report are self-explanatory and therefore, do not call for any explanations or comments.

SECRETARIAL AUDIT

During the year under review, CS Sandip Kejriwal, Practicing Company Secretary who was appointed as the Secretarial Auditor of the Company has issued the audit report in respect of the secretarial audit of the Company for the financial year ended 31st march, 2015. The Secretarial Audit report which forms a part of the Annual Report is self-explanatory & requires no comments.

Internal Control System

The Board has laid down Internal Financial Controls ("IFC") within the meaning of the explanation to section 134 (5) (e) of the Companies Act'2013. The Board believes the Company has sound IFC commensurate with the nature and size of its business.

Particulars of Loans, guarantees or investments

The details of loans, guarantees and investments covered under the provisions of Section 186 of the Companies Act'2013 are given in the notes of Financial Statements.

Related Party Transactions

All transactions entered with Related Parties for the year under review were on arm's length basis and in the ordinary course of business. All Related Party Transactions are placed before the Audit Committee as also to the Board for approval. As required under Clause 49 of the Listing Agreement, the Company has formulated a policy on dealing with Related Party Transactions.

Details of Contracts entered into with Related Parties under the provisions of sub-section 1 of Section 188 of the Companies Act, 2013:

1. To avail advisory services from Mr. Bilas Rai Loyalka for a period of three years on annual fees of Rs.9 lacs.

2. Purchase of fabrics, Job work & sale of goods to SKL Exports Limited at prevailing market price for a period of 3 financial years for maximum transaction value of Rs..6 crore per annum.

3. Sale of Yarn to Zenith Apex Pvt. Ltd. at prevailing market price for a period of three financial years for an amount of 15 crore per annum.

PARTICULARS OF EMPLOYEES

There was no employee drawing salary in excess of the limits as prescribed under section 197 of the Companies Act, 2013. Hence, information required to be given under the said section read with companies (Appointment & Remuneration of managerial Personnel) Rules, 2014 as amended has not been provided in this report.

ENERGY CONSERVATION, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNINGS & OUTGO

The particulars in respect of conservation of energy and technology absorption are given in annexure "A" forming part of this report pursuant to section 217(1)(e) of the Companies Act, 1956 read with Companies (Disclosure of Particulars in the Report of Board of Directors) Rules, 1988.

Energy Conservation, Technology Absorption and Foreign Exchange Earnings and outgo

The particulars relating to energy conservation, technology absorption, foreign exchange earnings and outgo, required to be disclosed by section 134 (3) (m) of the Companies Act'2013 read with Rule 8(3) of the Companies (Accounts) Rules, 2014 are provided in the Annexure-II to this Report.

Risk Management

Zenith Exports Limited follows well-established and detailed risk assessment and minimization procedures, which are periodically reviewed by the Board. The Company has in place a business risk management framework for identifying risks and opportunities that may have a bearing on the organization's objectives, assessing them in terms of likelihood and magnitude of impact and determining a response strategy.

The senior management assists the Board in its oversight of the Company's management of Key risks, including strategic and operational risks, as well as the guidelines, policies and processes for monitoring and mitigating such risks under the aegis of the overall business risk management framework.

Extract of Annual Return

The details forming part of the extract of the Annual Return in Form MGT-9, as required under section 92 of the Companies Act'2013, in included in this Report and forms an integral part of this Report.

Corporate Governance

It has been the endeavor of your Company to follow and implement best practices in corporate governance, in letter and spirit. A detailed Corporate Governance Report is attached and forms part of this report.

A certificate from the Statutory Auditors of the Company regarding Compliance of the conditions of corporate governance as required under Clause 49 of the Listing Agreement with the Stock Exchanges, forms part of this report.

MANAGEMENT DISCUSSION AND ANALYSIS

Management Discussion and Analysis as required under Clause 49(IV)(F) is disclosed separately in this report.

CAUTIONARY STATEMENT

Certain Statements in the Management Discussion and Analysis describing the Company's view about the industry, expectations/predictions, objectives etc. may be forward looking within the meaning of applicable laws and regulations. Actual results may differ from those implied therein. Important factors that could make a difference include raw material availability and prices, demand and pricing in the Company's principal markets, changes in Government regulations, tax regimes, industrial relations and economic developments within India and countries with which the Company conducts business and other incidental factors.

APPRECIATION

Your Directors place on record their deep appreciation of the continued support and guidance provided by Central and State Government and all Regulatory bodies.

Your Directors offer their heartiest thanks to the esteemed shareholders, customers, business associates, Financial Institutions and Commercial Banks for the faith reposed by them in the Company and its management.

Your Directors place on record their deep appreciation of the dedication and commitment of Company's officers and employees at all levels and look forward to their continued support in future as well.

For and on behalf of the Board of Directors

Surendra Kuma Loyalka

Chairman cum managing Director

Place : Kolkata

Dated: August 13th, 2015