Samir M. Mehta (B.Com, F.C.A. )

S. M. MEHTA & ASSOCIATESChartered Accountants

Shop No.129, Xth Central Mall, Near D’mart, Opp. Axis Bank, Mahavir Nagar, Kandivali (West), Mumbai - 400 067.

E-mail : samirmehta1985@gmail.com

Mob.: 93230 38520 / 7498409870 / 022-65555390

S.M.Mehta&Associates isacharteredaccountancyfirmfocusedtowardsProvidinghighqualitycorporateAdversaryServices.We professionalprovideadvisory in the field of Audit, Taxation, Investment Banking & BusinessConsultingtovarioustopbusinesshousesacrossIndia.

Thefirmwasestablishedbyafirstgenerationprofessionalentrepreneurwithkey experience in Investment banking and project consulting / businessadvisory.Hisaimwastobringinateamofprofessionalshavingexperienceacross Investment Banking, Corporate Finance giving varied experienceamongsttheteammembers.Theexpertiseofthisteamliesintheirextensivenetworkofclients,investorsandassociatesbuiltupoverthepastdecade.

We help companies leverage our relationships with the Banks/FinancialInstitutions/PrivateEquityInvestors.

We aspire to be a preferred chartered accountancy firm by consistentlyfocusingonlongtermclientneedsbyofferingourclientsindependent,trustedandunbiasedadvicetohelpthemachievetheirfinancialgoalswhileadheringtothehigheststandardsofintegrity.

The firm endeavors to stimulate the profitable growth of every client byproviding the highest quality investment banking services to create anenvironment that leads to long term,mutually rewarding relationships. Itstrives to achieve this lasting relationship by fulfilling each client'srequirementwiththecollaborativeexpertiseofqualifiedprofessionals.

Thefirmcombinesin-depthknowledgewiththestrengthofourinnovativeservicestoprovideend-to-endsolutionsforcorporateandinstitutionalclientsunderoneroof.

ABOUTS.M. MEHTA & ASSOCIATES

OUR VISION

OUR APPROACH

HeisafellowmemberofICAIandco-founded Group.Hehaswidethefirmexperience of more than a decade in corporate finance and investmentbankingdivision.Heismanaging,controllingandsupervisingasubstantialpartofcorporatefinanceandinvestmentbankingdivision.

SheisMBAFinance......Sheisresponsiblefortheformationandspearheadingof a dedicated team of professionals for identifying opportunities anddevelopingthemarketingstrategyforinvestmentbankingproductoffering.ShealsoundertakesresearchforidentifyingundervaluedstocksinordertoprovidevalueinvestingforourPMSclients.

Assuranceserviceprovidesclientsobjectiveassuranceinfinancialreportingandassistsmanagementtounderstandandmanagebusinessrisks.Thefirm'sexperiencedprofessionalsanalyze the eventsbehind thenumbers, provideinsight into the organization andmakemeaningful recommendations forimprovementofbusinessprocessesandcompliances.Thefirmoffersvariousservicestailoredtoclientindustryincluding:

Ÿ IFRS/USGAAPreviews

Ÿ RiskAssurance

Ÿ DueDiligence

Ÿ ManagementReviews

Ÿ StatutoryAudits

Thetaxpracticeisdevelopedaroundtheneedsoftheclients,whoarealwayslookingforhighqualityadviceandservicesbothlocallyandinternationally.Thefirminternationalreach,experiencesandin-houseresearch,enablestodeliveranintegratedandseamlessserviceonabroadrangeofinboundandoutboundtaxmatters,thusmanagingglobaltaxrisks.Taxsavingssolutionsofferedarealignedwithoverallbusinessobjectives.Servicesinclude:

SAMIR MEHTA, Managing Partner

SNEHA MEHTA, Managing Partner

AUDIT & REVIEW

SERVICES

MANAGEMENT

TAXATION

InboundandOutboundInvestment:Entitystructuringtomaximizetax

efficiencies,identifyingneedbasedjurisdictionstructuresforinvestmentin

specificjurisdiction,advisesonentrystrategies,evolvingoptimalownership

structuressuchasInternationalHoldingCompany,Treatyanalysis,etc.

Ÿ Transfer Pricing : advises on appropriate Transfer Pricing Policy,

regulatorycompliancesandassessments.

Ÿ Compliance : Preparation of submissions and making representation

before fiscal authorities, Issuance of remittance Certificates, obtaining

PermanentAccountNumber,filingofreturnsetc.

CORPORATEFINANCE

Thefirmstrongtiestocapitalsourcesandinvestornetworks,in-depthdeal

structuringskillsandexperienceinmanagingtransactionsfromorigination

tosuccessfulcompletionmakesusoneofthebestinthebusiness.

Our creative and research-driven approach enables our professionals to

offerthebestvalueaddedadviceandsolutionsintoday'srapidlychanging

market place. Our team will assess your specific situation and tailor

solutionsthatworksolelyforyou.Thefirmteamofexperiencedcorporate

financeprofessionalsoffersthefullrangeofservices

WORKINGCAPITAL

ThefirmspecializesinarrangingfinanceforyourWorkingCapitalneedsby

settingupfacilitieswithvariousBanksandInstitutions.ThisincludesFund

BasedlimitslikeCashCreditsagainstyourstocksandbookdebtsandalso

Non-FundBased limits likeL/c'sandBankGuaranteesatveryattractive

ratesofinterestandmostcompetitiveterms.Thescopeofarrangingsuch

limitsextendsfrompreparationoftheCMAtillthefinalsanctionoflimits.

TheselimitscanbearrangedintheformofaConsortiumarrangementand/

orMultipleBankingarrangement.

TERMLOANS

Capitalpurchasesrequirelargeoutlaysandinvolvelonggestationperiods.

ThefirmworkswithyoutoraisetermloansforacquisitionofFixedAssets

likeLand,Building,Planet,Machinery,FurnitureandFixtures.

Foryourexpansionplans,weassistyouinraisingfinancesforthesameasperyour

requirementsandalsostructurethesameveryflexiblytosuityourcashflowsand

gestationperiods.

FOREIGNCURRENCYLOANS

Replace your existinghigh costRupeeDebt, or raiseadditional fundingat very

competitive LIBORbased rates in the formof External CommercialBorrowings

(ECBs)andFCNR(B)Loansarrangedby withvaryingmaturityperiodsThefirm

with suitable and flexible structuring options for moratorium periods and

repaymentofthesame.

Further,theloanscanbestructuredatFixedorFloatingratesofinteresttosuityour

requirements.

CORPORATELOANS

ThefirmwebofintertwiningrelationshipsenablesustosourcefundsfromBanks,

Financial Institutions and Corporate Treasuries who have surplus. Secured /

Unsecuredloansarearrangedfromperiodsrangingfrom30daysto5yearsfor

variousrequirements.

Thesecouldbeusedforretiringexistingloans,interestarbitrageoncurrentloans,

meetingadditionalworkingcapitalrequirementsorwhatevercurrentneedsyour

companymayhave.

Thefirmrelationshipsandknowledgeofthemarketenablesustoraiseloansat

shortnoticeandallowyoutherequiredflexibilityindeployment.

BILLSDISCOUNTING(CLEAN&L/CBACKED)

FinancingofcreditsalestoreputedCompaniesagainsttheiracceptancesonBillsof

Exchange(Hundis)isarrangedby atverycompetitiveinterestrates.ThisThefirm

ensuresbetter receivablesmanagement for the Supplier, andmore reliableand

timely supplies and hence stronger relationships with the suppliers, for the

Purchaser.

Thisfacilitycanbeset-upbothfortheDraweraswellastheDrawee.Hundiscovered

underLocalL/cwithperiodsrangingfrom30-180daysarediscountedthrough

Thefirmatveryattractiveratesofinterest.

DEBTPLACEMENTS

ThefirmspecializesinprivateplacementsofDebenturesandBonds(Securedand

Unsecured)withBanks,FinancialInstitutionsandMutualFunds.

DebtInstrumentsofprivateandpubliccompanies,bothwithandwithoutCredit

RatingfromCRISIL,ICRA,CARE,FITCH,areplacedbyusatthebestpossibleterms.

FACTORING

Stepinat andset-upaFactoringlineofcreditforyourreceivablesfromThefirm

BlueChipCompaniesatextremelycompetitivebankratesofinterest.Youwillbe

benefittedbyreceiving80-90%ofyourinvoicevalueonthesamedayofraising

your invoices, and the balance atmaturity on payment of the invoices by your

customer.Theimmediateproceedscanbeutilizedtoavailofveryattractivecash

discountsfromyoursupplierstherebyenhancingyourprofitability.

Further,asBillsofExchange(Hundis)arenotrequired,customerswhodonotaccept

hundiscanbefactored.

Export Bills on D/A basis are also factored through our tie-ups. The proceeds

releasedtoyouareentirelywithoutrecoursetoyou,ineventofadefaultbythe

overseasBuyer, therebymaking itapreferredproduct topost shipment finance

providedbytheBanksastheratesofinterestarethesame.

INTER-CORPORATEDEPOSITS

Tomeetyourshorttermfundingrequirementsorforpurposeofinterestarbitrage

withyourexistingborrowings,InterCorporateDepositsaremobilizedbyThefirm.

Thefirmprovidesitsservicestobothcompanieshavingsurplusesandcompanies

requiringfunds.Theperiodofdepositgenerallyvariesfrom30to180days.

ACQUISITIONFINANCING

Forpurposeofbuying/acquiring stakes inotherbusiness assistsandThe firm

partnerswith corporates to raise capital through structured financial products

including mezzanine debt financing and placing convertible instruments with

investorsforacquisitionsinIndiaandoverseas.

Thefirmhasawidenetworkofrelationshipswithinvestorsgloballyapartfrom

strong relationshipswith lending banks for acquisition financing and brings to

these transactions innovative structuring to assist in quick closure of deals at

competitiveterms.

FINANCIAL&BUSINESSRESTRUCTURING,TURNAROUNDSANDSPECIAL

SITUATIONSFUNDING:

ThedistresseddebtmarketinIndiaispresentingARCs,banksandfundswithnew

opportunitiesandchallenges.Corporateswithfinancialturnaroundobjectivesare

exploringwaystostructuretheircapitalandresolvedebtoverhangwithinnovative

structurestoimprovevaluationsforstakeholders.

Thefirmassiststhesecorporatesinworkingoutacomprehensiverestructuringand

revivalplanwhichincludesworkingoutstrategiestounlockvalueoutofassetsor

businessand/orfinancialrestructuringofliabilities.

Weleverageonthewidenetworkofinvestorswhich hasaccesstoandassistThefirm

corporates to raise funds for implementing turnaround strategiesand financial

restructuringofliabilities.

Specialsituationsincludeleveragedbuyoutsofcompaniesindistress,syndicating

equityorconvertiblesinstrumentsinhighyieldsituationsandotheropportunities.

Wealsoworkwithbanksand investors in Indiaandabroadwhoare lookingat

aggressivelysellingaswellasbuyingNPAportfolios.

STRUCTUREDFINANCE/SECURITISATION

Thefirmspecializesinarrangingstructuredfinanceforcompaniesintheformof:

§ AssetBackedSecuritisation.

§ EscrowingofFutureSalesReceivables.

§ SecuritisationofLeaseRentalsofPremises.

Thisallowsclientstopre-ponereceiptoffuturerevenuestreams,boostingcashflow

andprovidingalumpsumpaymentatonce.It improvestheircreditratingbya

couple of grades due to themechanics of Securitization process. Further, their

interestcostsareloweredconsiderably.

STRATEGICADVISORYSERVICES

Companiesinhighgrowthmarketsoftenneedtounderstandtheirmarketspaceand

answercriticalbusiness/industryrelatedquestionswhichimpacttheirowngrowth

prospects. Given our focused industry expertise and extensive research in these

industriesonagloballevel,executivesandbusinessownersoftenapproachusto

addressanumberofkeystrategicquestionsrelatingtotheirbusiness.

While we leverage our research to help companies answer such questions, we

typicallyfollowsuchadvisoryassignmentswithinvestmentbankingengagements,

whichleadtoimplementationofthestrategy.

Theareaswefocusonforstrategicadvisoryassignmentsinclude

§EntryStrategyintonewgeographies/services.

§ExitStrategyfromcertainbusinesses/CorporateRestructuring.

§OffshoringStrategiesforendcustomers/Onshorevendors.

§HelpingcompaniesformStrategicBusinessAlliances.

§ Assess capital structure alternatives that create flexibility for executing on

INVESTMENTBANKING

Our consistently acclaimed investment banking division provides independent,

client-focused, and value-added advice to corporations, entrepreneurs and

institutional investors.Our teamofexperienced investmentbankersoffersa full

range of services including capital raising services in public markets, private

placementsofequity,mezzanineandconvertibledebt,mergersandacquisitionand

restructuringadvisoryservices.

Ourcreativeandresearch-drivenapproachenablesourprofessionalstoofferthe

bestvalueaddedadviceandsolutionsintoday'srapidlychangingmarketplace.Our

strongtiestocapitalsourcesandinvestornetworks,in-depthdealstructuringskills

andexperienceinmanagingtransactionsfromoriginationtosuccessfulcompletion

makesusoneofthebestinthebusiness.

Ourteamwillassessyourspecificsituationandtailorsolutionsthatworksolelyfor

you.Yougetcreativethinking,objectivity, flexibilityandawillingnesstoseethe

situationthroughyourperspective.Inshort,yougetapartneryoucandependon.

PRIVATEEQUITY

WeenjoystrongrelationshipswithmostPrivateEquity/VentureCapitalFunds.

ShreejiFinancialinteractscloselywiththeseinvestorsonanongoingbasisandhas

deep understanding of their culture, functioning, investment philosophy &

preferenceswhichhelpsfacilitatethemostappropriateinvestorforthecompany

anddeliverthebesttransaction.Thisprovidesusasoundplatformtoplaceequityof

unlistedcompaniesasafirststeptowardsalongtermfundraisingplan.

ThefirmassistsinthefollowingtoraisetherequiredFunds

§PreparationofBusinessandFinancialPlans.

§PreparationoftheInformationMemorandum.

§Valuationexercise.

§DiscussionsandNegotiationswithprospectiveinvestors.

§DueDiligenceandLegalformalities.

§DealclosureandExecution.

PRIVATEINVESTMENTINPUBLICEQUITY(PIPE)

At wespecializeinprovidingprivateplacementsforpubliccompanies.Thefirm,

Theseplacementscanrangefrommezzaninefinancingtopreferredandcommon

equity.Thisflexibilityinstructureallowsustotailoreachfinancingtoanissuer's

specificneeds.

AIMLISTING

We have strong expertise and a robust network of International relationships

including NOMADs, Brokers, Law Firms, Reporting Accountants and other

intermediaries for raising capital for growth companies wanting to access

InternationalMarketsbydoingfloatationontheAIM(theLondonStockExchange's

platformforgrowthcompanies).

WeassumetheentireresponsibilityofpreparingthecompanyfortheInternational

floatationaswellascompletetheentireexercise,inourcapacityasAdvisors,inclose

coordinationwithotherintermediaries.

FCCBs/GDRs/ADRs

We assist our clients, through our vast International tie-ups, in raising funds

through Convertible Debt / Equity / Hybrid instruments in the International

Markets through the issuanceof FCCBs (ForeignCurrencyConvertibleBonds) /

GDRs (Global Depository Receipts) / ADRs (American Depository Receipts) for

fundingtheirexpansionprojects,workingcapital,repaymentofloansandalltheir

othercapitalneeds.

WeundertakeandprojectmanagestheentireexerciseinourcapacityasAdvisors,in

closecoordinationwithotherintermediariestolistthesaidsecuritiesonLondon,

Luxembourg,SingaporeStockExchanges.

IPO/PreIPO

Thefirmassistshigh-growth;unquotedcompaniesraisenecessarycapitaltomeet

theirgrowthobjectives.Weofferend-to-endadvisorysolutionstocompanieson

theircapitalization/re-capitalizationstrategies,tohelpthemachievetheirgrowth

targets.Aftera criticalassessmentof the company,weconvert thepromoters /

managementthoughtsintoafundraisingplanthroughanIPO.

WealsoassistthecompanyinaroundofpreIPOfunding,ifsorequired,byplacing

theirshareswithreputedinvestorsandraisingcapitalafewmonthsbeforetheir

plannedIPO.Weassumetheentireresponsibilityofpreparingthecompanyforthe

initialofferingaswellascompletetheentireexercise,inourcapacityasAdvisors,in

closecoordinationwithotherintermediaries.

MERGERS,ACQUISITIONS&JOINTVENTURES

Silentstrategiescanturnunexpectedlylikechameleonsatanystage.Inaspaceof

days,friendlycombinationsmaychangetohostiletakeoverstopoisonpills.

Ourgoalistoensurethatourclients'targetsareachievedwiththerightsynergyand

strategy. Based on our understanding of our clients' requirement for growth,

restructuringetc.,weinitiateandexecuteMergers,AcquisitionsandJointVentures.

Thefirmprovidesbothbuy-sideandsell-sideadvisoryservicesaspartofitsM&A

advisoryoffering.

We start with assisting clients on various levels including tackling initial

considerationsofresearchingonM&AandJVopportunitiesandprofilingtheright

strategicfit.Followingthisweinitiatediscussions,andadvise,coachandguideour

clientsthroughouttheentireprocess.

Weprovidesupportduringeachcriticalmilestone in theclosingcycle-including

financialduediligence,valuation,developinganegotiationstrategy,legaldrafting,

financing and closure. From start to finish, we handle the peripheral and core

processes and thereby help our client and its management to sustain focus on

runningthebusiness.

REALESTATE

TheIndianrealestatesectorhasgrownasaresultoftherapidgrowthintheIndian

economyandthechangeinrealestateforeigndirectinvestmentnormsin2005.The

firm provides advisory services to Real Estate companies and developers for

providingfundingforthecompanyorforparticularprojects,asthecasemaybe.The

firm strong tieswith Financial Institutions/Private Equity Funds andHighNet

worthIndividualshelpsservetheclient'sfundingneedintermsofdebtandequity.

METAL LOGISTICS STEEL PHARMA LIGHTING

EDUCATIONAL BANKING IT AUTOMOBILE INFRA

REAL ESTATE CHEMICALS ELECTRICAL INSTRUMENTS BEARING

TherealestatedebtfundingcouldtakeplacefromFinancialInstitutionsaswellasfrom

private investors. The firm expertise in structuring deals helps clients meet their

fundingrequirementsthroughmutuallybeneficialrelationshipbetweenthedevelopers

andtheinvestors.

Therealestateprivateequityfundingcouldbeprovidedatanyofthefollowing

stages:

§ Landacquisitionbyaland-bankoradeveloper.

§ FormationsofaSpecialPurposeVehicletoundertaketheproject.Thelandtitlemay

betransferredtotheSPV.TheSPVwillreceivefundingfromthePrivateEquityfund.

§ DevelopmentofprojectssuchasITParks,Commercialspacesuchasretailchains

andmultiplexes,hospitality,andResidentialpropertydevelopment.

Thefirmhasaccesstothemostofthemajorrealestatefunds,operatinginIndiaand

internationally

ClienteleWearepresentinvarioussectorsasfollows:-

ELECTRONIC & MOBILE