TOTAL FACILITY / SECURITY:

Fig. in million BDT.

Summary of exposure Security Value
Existing Limit O/S Overdue Proposed Total
A/C: Amber Group
Funded 1,878.12 1,295.54 224.77 1,878.12 i. Cash Collateral 0
Non-Funded 1,863.46 86.85 1,863.46 (sub ii. Other Collateral 319.16
(sub : 530) : 530)
Total: 3,211.58 1,382.39 224.77 3,211.58 Total 319.16
A/C: Partex Group
Funded 1,651.76 1,652.00 380.42 +50.00 1,701.76 i. Cash Collateral 21.70
(FDR)
Non-Funded 726.97 138.66 726.97 ii. Other Collateral 0
(sub : 390) (sub : 390)
Total: 1,988.73 1,790.66 380.42 +50.00 2,038.73 Total 21.70
Grand- 3,529.88 2,952.04 606.98 +50.00 3,579.88 i. Cash Collateral 21.70
Funded (FDR)
Grand Non- 2,590.43 225.51 2,590.43 ii. Other Collateral 319.16
Funded
Total: 5,200.31 3,173.05 605.19 +50.00 5,250.31 Total 340.86

Brief of Collateral:
A/C: Amber Denim Ltd. Value
1) 1st ranking pari-passu charge on registered mortgage of 1457.93 decimal project lands along with 01 single storied DBL portion:
factory building measuring 291,128 sft.; 01 single storied warehouse building measuring 101,560.00 sft; 01 single 280.65 (30.87% of
storied ETP building measuring 9,777.00 sft.; 01 single storied Chemical Warehouse Building measuring 40,535.00 lending stake)
sft. and other structures totaling 443,000 sft. among working capital lenders i.e. Dhaka bank Ltd., Shahajalal Islami
Bank Ltd. and Social Islami Bank Ltd. The property stands in the name of Partex Denim Limited.
A/C: Amber Denim Mills Ltd. Value
2) 1st ranking pari-passu charge with RJSC among DBL and other lenders by way of Registered Mortgage of 40.09 DBL portion:
bigha (or 1323.05 decimal) project land along with 01 single storied factory building (space: 243,390 sft.) and 01 114.89 (15% of
single storied warehouse (space: 47,621 sft.) and Chemical Warehouse Building (Space: 47,524 sft.) at lending stake)
Jangaliapara, Banglabazar, Bhoual, Mirzapur, Gazipur, standing in the name of Partex Denim Mills Ltd.
TOTAL Tk.395.54 million

Liability with other Banks/ NBFI: Fig in Million BDT

A/C: Partex Beverage Ltd.
SL NO BANK Branch Nature of Loan Sanction Limit O/S as on 31.12.2018
1 Janata Bank Ltd. Motijheel Corporate Term Loan 357.40 0.00
LTR/LIM 150.00 0.00
CC (Hypo) 80.00 80.60
CC (Pled) 120.00 115.90
Sub-Total 707.40 196.50
2 Meghna Bank Ltd. Principal OD 80.00 82.90
LTR 250.00 235.36
Term loan 107.90 166.74
Sub-Total 437.90 485.00
3 Trust Bank Ltd. Dhanmondi TL 961.83 738.20
OD/Bai-m 40.00 0.00
LTR/Murabaha 228.00 0.00
Sub-Total 1,229.83 738.20
5 United Leasing HO Lease 20.20 -
6 United Leasing HO Lease 79.00 -
7 Lanka Bangla (PBL) HO Lease 50.00 -
8 Lanka Bangla (PBL) HO TL 130.00 -
9 National Finance Ltd HO Lease 45.00 -
10 Islami Finance HO Lease 60.00 -
11 Islami Finance HO Lease 200.00 169.10
12 Jamuna Bank STL 56.30 -
13 Premier Leasing HO TL 60.00 30.97
14 Eastern Bank Ltd. OD 650.00 550.00
15 AB Bank Ltd. Kawran Bazar Br. Time Loan 700.00 -
Grand Total 5585.62 3085.10

SL NO BANK Branch Nature of Loan Sanction Limit Closing as

on
31.10.2019
1.00 Janata Bank Motijheel Corporate Term Loan 357.40 -
LTR/LIM 150.00 -
CC (Hypo) 80.00 83.14
CC (Pled) 120.00 71.61
Sub-Total 707.40 154.75
2.00 Dhaka Bank PBL LO TL 400.00 213.60
STL 300.00 -
LTR 150.00 387.56
OD 120.00 122.50
Sub-Total 970.00 723.66
3.00 Dhaka Bank PPL LO LTR 100.00 -
OD 90.00 93.10
Sub-Total 190.00 93.10
4.00 Meghna Bank Principal OD 80.00 79.99
LTR 250.00 280.54
S/TL 107.89 70.84
Sub-Total 437.89 431.37
5.00 Trust Bank Dhanmondi TL 961.83 670.59
OD/Bai-m 40.00 39.82
LTR/Murabaha 228.00 164.76
Sub-Total 1,229.83 875.17
6.00 Islami Finance PO Lease 200.00 170.00
7.00 Premier Leasing HO TL 60.00 30.97
8.00 Eastern Bank Ltd Gulshan OD 650.00 562.25
Term Loan 2,087.12 1,156.00
Working Capital 2,358.00 1,885.27
Total 4,445.12 3,041.26
Business Performance:
(BDT in million)
Year Sales Import Export Net Account Turnover Highest Dr. Lowest Dr.
Profit with DBL [Cr. Sum] balance balance
A/C: Partex Beverage Ltd.
31.12.2014 2506.39 269.82 - 378.85 1498.65 - -
30.09.2015 2535.72 153.87 336.56 1694.84 - -
30.06.2016 2,665.04 582.16 355.18 2179.60 115.08 7.79
30.06.2017 2,052.08 299.80 - 278.74 1925.60 129.99 77.23
(09 months)
30.06.2018 2,756.11 458.32 405.33 1830.65 95.21 100.34
2019 - 481.64 - - 753.52 122.88 110.63

Financial Ratio Analysis:

Ratio 30.06.18 (Score) Comment
A. Leverage:
1. Debt to Tangible Net worth (times) 0.20 1. Excellent: Tangible Net Worth is higher than Debt.
2. Debt to Total Asset (times) 0.16 2. Excellent: Debt is 16% against Total Asset.
B. Liquidity 1. Good: The client is capable to meet its short term obligations.
1. Current Ratio (times) 3.67 2. Unacceptable: Insufficient cash & easily marketable securities to pay
2. Cash Ratio (times) 0.04 short term debt.
C. Profitability
1. Net Profit Margin (%) 15.00 1. Excellent: Net Profit margin is excellent.
2. Return on Assets (%) 8.00 2. Marginal: Return on asset is marginal.
3. Operating Profit to Operating Assets (%) 10.00 3. Unacceptable: Operating Profit is low against operating asset.
D. Coverage 1. Excellent: High coverage to pay the interest.
1. Interest Coverage (times) 8.19 2. Excellent: Have sufficient strength against debt to be serviced.
2. Debt Service Coverage Ratio (Times) 8.19 3. Excellent: Have sufficient cash flow from operation against debt to be
3. Cash flow Coverage Ratio (times) 8.56 serviced.
E. Operating Efficiency
1. Inventory Turnover Days 274.45 1. Unacceptable: Inventory turnover is very high.
2. Accounts Receivables Collection Days 38.43 2. Excellent: Ac receivable collection is excellent.
3. Asset Turnover (%) 57.00 3. Marginal: Marginal asset turnover.
F. Earnings Quality
1. Operating Cash flow to Sales (%) 18.00 1. Excellent: Have sufficient Operating cash flow against their sales.

Limit Utilization (2017-19): (Revolving limits only)

Loan Type : BBLC LC LTR STL OD BG

A/C: Partex Beverage Ltd.
Limit : - 500.00 (250.00) (30.00) 120.00 30.00
299.80 (0.86X)
Volume of utilization (2017) - 249.35 (0.99X) 38.71 (1.29X) 1925.60 Nil
[limit: 350.00 ml]
Volume of utilization (2018) - 0.91 (1.31X) 393.05 (1.57X) Nil 1714.54 10.84
Volume of utilization (2019) - 0.96 (1.31X) 393.05 (1.57X) Nil 1714.54 10.84

Group (Partex & Amber) Summary: (Import)[Sight+DP+BBLC]

AMBER GROUP PARTEX GROUP
Year No. of LC Volume in million Year No. of LC Volume in million
2016 69 654.59 2016 65 622.93
2017 69 1057.25 2017 65 370.89
2018 157 1473.37 2018 91 654.96
2019 12 79.62 2019 10 54.40
Total 307 3264.83 231 1703.18

Net Income from the client/ group (Up to 31.12.2018): (Details at Page# 20-21)
(BDT in million)
Summary of Income: [Partex + Amber Group, With Local Office]
Year Interest Fees & Commission Exchange Gain Others Gross Income Net Income Yield
2014 152.50 44.322 0 0 196.822 100.98 16.77%
2015 167.02 41.17 0 0 208.19 123.98 14.95%
2016 162.35 26.55 0 0 188.90 108.00 12.79%
2017 150.31 18.84 0 0 169.15 101.52 11.25%
2018 303.09 12.36 0 0 315.45 194.21 13.01%
2019
TOTAL (2014-18) 935.27 143.24 0 0 1078.51 628.69