MIRA INFORM REPORT

 

 

Report Date :

17.08.2012

 

IDENTIFICATION DETAILS

 

Name :

KLOCKNER PENTAPLAST OF AMERICA  INC

 

 

 

 

Registered Office :

The Corporation Trust Company

Corporation Trust Center 1209 Orange Street, Wilmington, New Castle De 19801

 

 

 

 

Country :

United States

 

 

 

 

Date of Incorporation :

29.03.1977

 

 

 

 

Legal Form :

Corporation for Profit

 

 

 

 

Line of Business :

Manufacturer of vinyl, polyester, film, and barrier films.

 

 

 

 

No. of Employees :

1,284

 

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Satisfactory

Payment Behaviour :

No Complaints

Litigation :

Clear

 

 

NOTES :

Any query related to this report can be made on e-mail: infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – March 31st, 2012

 

Country Name

Previous Rating

(31.12.2011)

Current Rating

(31.03.2012)

United States

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

GEOPOLITICS - UNITED STATES

 

POLITICAL DATA

ECONOMIC DATA

Form of Government: Federal

Economic Risk: Nil

Currency: USD
Branch Situation: Stable

 

 

IDENTIFICATION

 

Legal Name:

KLOCKNER PENTAPLAST OF AMERICA  INC

Trade Name:

KLOCKNER PENTAPLAST

Legal Address

THE CORPORATION TRUST COMPANY

CORPORATION TRUST CENTER 1209 ORANGE STREET, WILMINGTON, NEW CASTLE

DE 19801 USA

Operative Address

3585 Kloeckner Road

Gordonsville, VA 22942

United States

Telephone:

+01.540.832.1400

ID :

 0836408

Fax:

+01.540.832.1405

Legal Form:

Corporation for Profit

Email:

kpainfo@kpfilms.com

Registered in:

Delaware

Website:

http://www.kpfilms.com

Date Created:

1977

Manager:

Michael F. Tubridy - President & Chief Operating Officer

Date Incorporated:

March 29th, 1977

Staff:

1,284

Stock:

N/A

 

 

Value:

N/A

Activity:

Manufacturer of vinyl, polyester, film, and barrier films.

 

 

BANKS

 

Name of the Bank

Bank of America

Comments

This information could not be confirmed with the company.


 

BUSINESS

 

HISTORY

 

Klöckner Pentaplast of America, Inc., was founded in 1977 and established in Gordonsville, Virginia, USA.

 

The company operates as a subsidiary of Klöckner Pentaplast GmbH & Co. KG.

PRINCIPAL ACTIVITY

 

The company is one of the largest manufactures of rigid plastic films and sheets for packaging and printing in North America.

Products/Services description:

 

The company offers products for pharmaceutical, medical device, food, electronics, cosmetic, thermoform packaging, and printing applications in the United States.

Sales are:

 

Wholesale

Clients:

 

The company´s products are oriented to the pharmaceutical, medical device, food, electronics, cosmetic, thermoform packaging, and printing applications industry in the United States.

Suppliers:

 

VINNOLIT GMBH CO. KG

CARL-ZEISS-RING 2585737ISMANINGDE

Operations area:

 

National, International

The company imports from Europe

The company exports to North America

Trade References:

 

We could not obtain suppliers from North America for us to check trade references.

The subject employs 1,284 employee(s)

Comments on staff:

 

This information could not be verified with the company.

PAYMENTS

 

regular

LOCATION

Headquarters

 

3585 Klöckner Rd.

Gordonsville, VA 22942

United States

Comments on location:

 

The company is incorporated in Delaware for tax purposes.

 

However, the company is headquartered in the address above.

Branches:

 

Klöckner Pentaplast of America, Inc.

121 Klöckner Lane

Beaver, WV, 25813 USA

+01.304.254.8300

+01.304.254.8318 fax

kpainfo@kpfilms.com

 

Klöckner Pentaplast of America, Inc.

P.O. Box 600

600 Gienow Road

Rural Retreat, VA  24368 USA

+01.276.686.6111

+01.276.686.6665 fax

kpainfo@kpfilms.com

 

Klöckner Pentaplast of America, Inc.

1671 Martindale Road

Greenville, OH 45331 USA

+01.937.548.7272

+01.937.547.6046 fax

kpainfo@kpfilms.com

Business Overview:

 

The US plastic and rubber products manufacturing industry includes about 10,000 companies with combined annual revenue of about $190 billion. Major companies include Berry Plastics, Cooper Tire & Rubber, Goodyear, Newell Rubbermaid, and Pactiv.

 

 

Shareholders - Manager - Related Companies

 

Listed at the stock exchange:

 

NO

Shareholders Parent Company(ies):

 

This is a private company and it operates as a subsidiary of Klöckner Pentaplast GmbH & Co. KG.

 

Klöckner Pentaplast GmbH & Co. KG

P.O. Box

84504 Burgkirchen

Industriepark Werk Gendorf

84508 Burgkirchen

Germany

+49.8679.7.2228

+49.8679.7.5065  fax

kpinfo@kpfilms.com

Management:

 

           

Executive Management

 

Dr. Christian Holtmann

Chief Executive Officer

Klöckner Pentaplast Group

   

Dr. Markus Hölzl

Chief Financial Officer

Klöckner Pentaplast Group

   

Dr. Dieter Hesterwerth

Chief Technology Officer

Klöckner Pentaplast Group

   

Michael F. Tubridy

President & Chief Operating Officer

Klöckner Pentaplast/Americas

   

Stefan Brandt

President & Chief Operating Officer

Klöckner Pentaplast/Europe

 

Board of Directors/Advisory Board

Dr. Christian Holtmann

Dr. Markus Hölzl

Dr. Dieter Hesterwerth

Michael F. Tubridy

Stefan Brandt

 

 

 

Related Companies:

 

Sister companies

 

Plants

Argentina

 

Klöckner Pentaplast de Argentina, S.A.

Ruta Nacional No. 9, Km 783

5236 Villa Del Totoral - Córdoba

Argentina

+54.3524.471500/01

+54.3524.471502 fax

argentina@kpfilms.com

 

Brazil

 

Klöckner Pentaplast do Brasil, Ltda.

Rua dos Estudantes, s/n

Rodovia Raposo Tavares Km 28,3

Bairro Moinho Velho – CEP 06707-050

Cotia – Săo Paulo – Brazil

+55.11.4613.9999

+55.11.4613.9990 fax

brazil@kpfilms.com

 

Canada

 

Klöckner Pentaplast of Canada, Inc.

8845 1er Croissant

Ville D'Anjou, Quebec H1J 1C9

Canada

+01.514.352.2200

+01.514.352.5200 fax

canadaqc@kpfilms.com

 

Germany

 

Klöckner Pentaplast GmbH & Co. KG

P.O. Box 11 65

56401 Montabaur

Industriestrasse 3-5

56412 Heiligenroth

Germany

+49.2602.915.0

+49.2602.915.297 fax

kpinfo@kpfilms.com

 

Great Britain

 

Klöckner Pentaplast Ltd.

33 Fern Close

Pen-y-Fan Industrial Estate

Crumlin, Gwent NP11 3EH

Great Britain

+44.1.495241.800

+44.1.495241.811 fax

KPGB.Info@kpfilms.com

 

Portugal

 

Pentaplast S.A.

Rua de S. Roque, 70

Água Longa

4825-116 Santo Tirso

Portugal

+351.229.699.890

+351.229.699.891 fax

kpinfo@kpfilms.com

 

Russia

 

Klöckner Pentaplast Rus

Irinovsky Prospect 1

195248 St. Petersburg

Russia

+7.812.44968-10

+7.812.44968-18 fax

kpru.info@kpfilms.com

 

Spain

 

Klöckner Pentaplast Espańa S.A.U.

Polígono Industrial Skol

Ctra. Comarcal 35, PK 65

17451 Sant Feliu de Buixalleu

Spain

+34.972.871575

+34.972.871419 fax

kpinfo@kpfilms.com

 

Switzerland

 

Klöckner Pentaplast Schweiz AG

Sportweg 38

3097 Liebefeld-Bern

Switzerland

+41.31.9788.888

+41.31.9788.700 fax

kpinfo@kpfilms.com        

 

Thailand

 

Kloeckner Pentaplast (Thailand) Ltd.

64/48 Moo. 4 T.  Pluakdaeng,

A. Pluakdaeng

Rayong 21140

Thailand

+66.38.927400

+66.38.955462 fax

kpasia.salessupport@kpfilms.com

 

Intertrans Carrier Company

P.O. Box 650

11499 Intertrans Lane

Gordonsville, VA  22942 USA

+01.540.832.7615

+01.540.832.7218 fax

kpainfo@kpfilms.com      

             

USA

 

Waytek Corporation

400 Shotwell Drive

Franklin, OH 45005 USA

+01.937.743.8040

+01.937.743.8041 fax

kpainfo@kpfilms.com

 

The parent company also has sales offices in Spain, Argentina, Egypt, Asia, Australia, New Zeland, Canada, Caribbean, Central America, Germany, among others.



Financials - COMMERCIAL TRENDS AND FORECAST

 

As a private company the subject does not publish any financial statements.

We tried to contact the company´s accounts payable manager several times, but we were transferred to voicemail. We left a message but it has not been answered yet.

However our financial sources could provide us with the following data.

 

Those figures are estimates provided by confidential banking and financial institutions working with the company.

 

Currency

DATE

 

USD

2011

 

Turnover

121,000,000

 

The cash flow is

NORMAL

 



Comments on the financial data: The parent company annual sales are over EUR 1.1 million.

 

Legal Fillings

 There is one UCC** files listed with the Secretary of State of Delaware.

 

 

Filing Number: 200800148726

Filing Date: 01-10-2008

Secured Party: BRUCKNER INC

 

There are no legal filings listed with the District Court.

 

 

THE COMPANY IS NOT LISTED ON THE OFAC LIST.*

 

 

For information:

 

* The Specially Designated Nationals (SDN) List is a publication of OFAC which lists individuals and organizations with whom United States citizens and permanent residents are prohibited from doing business.

 

 

** The Uniform Commercial Code (UCC) is one of a number of uniform acts that have been promulgated in conjunction with efforts to harmonize the law of sales and other commercial transactions in all 50 states within the United States of America. 

 

The UCC deals primarily with transactions involving personal property (movable property), not real property (immovable property).

 

It allows a creditor to notify other creditors about a debtor’s assets used as collateral for a secured transaction by filing a public notice (financing statement) with a particular filing office.

 

The Uniform Commercial Code Bureau files and maintains on financial obligations (including IRS liens) incurred by individuals (in business as a sole proprietor), business entities and corporations.

 



Rating

 

Local credit bureau gave a Correct credit rate.

 

The company is in Good Standing. This means that all local and federal taxes were paid on due date.

 

 

 

Final Opinion

 

Klöckner Pentaplast of America, Inc., was founded in 1977 and established in Gordonsville, Virginia, USA.

 

The company operates as a subsidiary of Klöckner Pentaplast GmbH & Co. KG.

 

The company  is one of the largest manufactures of rigid plastic films and sheets for packaging and printing in North America.

 

The operative facilities of the company are well equipped and prepared.

 

There are no legal filings listed with the District Court.



SUMMARY


FINANCIAL SUMMARY


DEBT COLLECTIONS AND PAYMENTS

 

Profitability

N.A.

Public

NO

 

Indebtedness

N.A.

Payments

REGULAR

 

Cash

N.A.

 

 

 

 




APPENDIX

 

Comments

 

We tried to contact the company´s accounts payable manager several times, but we were transferred to voicemail. We left a message but it has not been answered yet.

 


Standard & Poor’s

United States of America Long-Term Rating Lowered To 'AA+' Due To Political Risks, Rising Debt Burden; Outlook Negative

Publication date: 05-Aug-2011 20:13:14 EST


 

·        We have lowered our long-term sovereign credit rating on the United States of America to 'AA+' from 'AAA' and affirmed the 'A-1+' short-term rating.

·         We have also removed both the short- and long-term ratings from CreditWatch negative.

·         The downgrade reflects our opinion that the fiscal consolidation plan that Congress and the Administration recently agreed to falls short of what, in our view, would be necessary to stabilize the government's medium-term debt dynamics.

·         More broadly, the downgrade reflects our view that the effectiveness, stability, and predictability of American policymaking and political institutions have weakened at a time of ongoing fiscal and economic challenges to a degree more than we envisioned when we assigned a negative outlook to the rating on April 18, 2011.

·         Since then, we have changed our view of the difficulties in bridging the gulf between the political parties over fiscal policy, which makes us pessimistic about the capacity of Congress and the Administration to be able to leverage their agreement this week into a broader fiscal consolidation plan that stabilizes the government's debt dynamics any time soon.

·         The outlook on the long-term rating is negative. We could lower the long-term rating to 'AA' within the next two years if we see that less reduction in spending than agreed to, higher interest rates, or new fiscal pressures during the period result in a higher general government debt trajectory than we currently assume in our base case.

 

TORONTO (Standard & Poor's) Aug. 5, 2011--Standard & Poor's Ratings Services said today that it lowered its long-term sovereign credit rating on the United States of America to 'AA+' from 'AAA'. Standard & Poor's also said that the outlook on the long-term rating is negative. At the same time, Standard & Poor's affirmed its 'A-1+' short-term rating on the U.S. In addition, Standard & Poor's removed both ratings from CreditWatch, where they were placed on July 14, 2011, with negative implications.

 

The transfer and convertibility (T&C) assessment of the U.S.--our assessment of the likelihood of official interference in the ability of U.S.-based public- and private-sector issuers to secure foreign exchange for

debt service--remains 'AAA'.

 

We lowered our long-term rating on the U.S. because we believe that the prolonged controversy over raising the statutory debt ceiling and the related fiscal policy debate indicate that further near-term progress containing the growth in public spending, especially on entitlements, or on reaching an agreement on raising revenues is less likely than we previously assumed and will remain a contentious and fitful process. We also believe that the fiscal consolidation plan that Congress and the Administration agreed to this week falls short of the amount that we believe is necessary to stabilize the general government debt burden by the middle of the decade.

 

Our lowering of the rating was prompted by our view on the rising public debt burden and our perception of greater policymaking uncertainty, consistent with our criteria (see "Sovereign Government Rating Methodology and Assumptions ," June 30, 2011, especially Paragraphs 36-41). Nevertheless, we view the U.S. federal government's other economic, external, and monetary credit attributes, which form the basis for the sovereign rating, as broadly unchanged.

 

We have taken the ratings off CreditWatch because the Aug. 2 passage of the Budget Control Act Amendment of 2011 has removed any perceived immediate threat of payment default posed by delays to raising the government's debt ceiling. In addition, we believe that the act provides sufficient clarity to allow us to evaluate the likely course of U.S. fiscal policy for the next few years.

 

The political brinksmanship of recent months highlights what we see as America's governance and policymaking becoming less stable, less effective, and less predictable than what we previously believed. The statutory debt ceiling and the threat of default have become political bargaining chips in the debate over fiscal policy. Despite this year's wide-ranging debate, in our view, the differences between political parties have proven to be extraordinarily difficult to bridge, and, as we see it, the resulting agreement fell well short of the comprehensive fiscal consolidation program that some proponents had envisaged until quite recently. Republicans and Democrats have only been able to agree to relatively modest savings on discretionary spending while delegating to the Select Committee decisions on more comprehensive measures. It appears that for now, new revenues have dropped down on the menu of policy options. In addition, the plan envisions only minor policy changes on Medicare and little change in other entitlements,

the containment of which we and most other independent observers regard as key to long-term fiscal sustainability.

 

Our opinion is that elected officials remain wary of tackling the structural issues required to effectively address the rising U.S. public debt burden in a manner consistent with a 'AAA' rating and with 'AAA' rated sovereign peers (see Sovereign Government Rating Methodology and Assumptions," June 30, 2011, especially Paragraphs 36-41). In our view, the difficulty in framing a consensus on fiscal policy weakens the government's ability to manage public finances and diverts attention from the debate over how to achieve more balanced and dynamic economic growth in an era of fiscal stringency and private-sector deleveraging (ibid). A new political consensus might (or might not) emerge after the 2012 elections, but we believe that by then, the government debt burden will likely be higher, the needed medium-term fiscal adjustment potentially greater, and the inflection point on the U.S. population's demographics and other age-related spending drivers closer at hand (see "Global Aging 2011: In The U.S., Going Gray Will Likely Cost Even More Green, Now," June 21, 2011).

 

Standard & Poor's takes no position on the mix of spending and revenue measures that Congress and the Administration might conclude is appropriate for putting the U.S.'s finances on a sustainable footing.

 

The act calls for as much as $2.4 trillion of reductions in expenditure growth over the 10 years through 2021. These cuts will be implemented in two steps: the $917 billion agreed to initially, followed by an additional $1.5 trillion that the newly formed Congressional Joint Select Committee on Deficit Reduction is supposed to recommend by November 2011. The act contains no measures to raise taxes or otherwise enhance revenues, though the committee could recommend them.

 

The act further provides that if Congress does not enact the committee's recommendations, cuts of $1.2 trillion will be implemented over the same time period. The reductions would mainly affect outlays for civilian discretionary spending, defense, and Medicare. We understand that this fall-back mechanism is designed to encourage Congress to embrace a more balanced mix of expenditure savings, as the committee might recommend.

 

We note that in a letter to Congress on Aug. 1, 2011, the Congressional Budget Office (CBO) estimated total budgetary savings under the act to be at least $2.1 trillion over the next 10 years relative to its baseline assumptions. In updating our own fiscal projections, with certain modifications outlined below, we have relied on the CBO's latest "Alternate Fiscal Scenario" of June 2011, updated to include the CBO assumptions contained in its Aug. 1 letter to Congress. In general, the CBO's "Alternate Fiscal Scenario" assumes a continuation of recent Congressional action overriding existing law.

 

We view the act's measures as a step toward fiscal consolidation. However, this is within the framework of a legislative mechanism that leaves open the details of what is finally agreed to until the end of 2011, and Congress and the Administration could modify any agreement in the future. Even assuming that at least $2.1 trillion of the spending reductions the act envisages are implemented, we maintain our view that the U.S. net general government debt burden (all levels of government combined, excluding liquid financial assets) will likely continue to grow. Under our revised base case fiscal scenario--which we consider to be consistent with a 'AA+' long-term rating and a negative outlook--we now project that net general government debt would rise from an estimated 74% of GDP by the end of 2011 to 79% in 2015 and 85% by 2021. Even the projected 2015 ratio of sovereign indebtedness is high in relation to those of peer credits and, as noted, would continue to rise under the act's revised policy settings.

 

Compared with previous projections, our revised base case scenario now assumes that the 2001 and 2003 tax cuts, due to expire by the end of 2012, remain in place. We have changed our assumption on this because the majority of Republicans in Congress continue to resist any measure that would raise revenues, a position we believe Congress reinforced by passing the act. Key macroeconomic assumptions in the base case scenario include trend real GDP growth of 3% and consumer price inflation near 2% annually over the decade.

 

Our revised upside scenario--which, other things being equal, we view as consistent with the outlook on the 'AA+' long-term rating being revised to stable--retains these same macroeconomic assumptions. In addition, it incorporates $950 billion of new revenues on the assumption that the 2001 and 2003 tax cuts for high earners lapse from 2013 onwards, as the Administration is advocating. In this scenario, we project that the net general government debt would rise from an estimated 74% of GDP by the end of 2011 to 77% in 2015 and to 78% by 2021.

 

Our revised downside scenario--which, other things being equal, we view as being consistent with a possible further downgrade to a 'AA' long-term rating--features less-favorable macroeconomic assumptions, as outlined below and also assumes that the second round of spending cuts (at least $1.2 trillion) that the act calls for does not occur. This scenario also assumes somewhat higher nominal interest rates for U.S. Treasuries. We still believe that the role of the U.S. dollar as the key reserve currency confers a government funding advantage, one that could change only slowly over time, and that Fed policy might lean toward continued loose monetary policy at a time of fiscal tightening. Nonetheless, it is possible that interest rates could rise if investors re-price relative risks. As a result, our alternate scenario factors in a 50 basis point (bp)-75 bp rise in 10-year bond yields relative to the base and upside cases from 2013 onwards. In this scenario, we project the net public debt burden would rise from 74% of GDP in 2011 to 90% in 2015 and to 101% by 2021.

 

Our revised scenarios also take into account the significant negative revisions to historical GDP data that the Bureau of Economic Analysis announced on July 29. From our perspective, the effect of these revisions underscores two related points when evaluating the likely debt trajectory of the U.S. government. First, the revisions show that the recent recession was deeper than previously assumed, so the GDP this year is lower than previously thought in both nominal and real terms. Consequently, the debt burden is slightly higher. Second, the revised data highlight the sub-par path of the current economic recovery when compared with rebounds following previous post-war recessions. We believe the sluggish pace of the current economic recovery could be consistent with the experiences of countries that have had financial crises in which the slow process of debt deleveraging in the private sector leads to a persistent drag on demand. As a result, our downside case scenario assumes relatively modest real trend GDP growth of 2.5% and inflation of near 1.5% annually going forward.

 

When comparing the U.S. to sovereigns with 'AAA' long-term ratings that we view as relevant peers--Canada, France, Germany, and the U.K.--we also observe, based on our base case scenarios for each, that the trajectory of the U.S.'s net public debt is diverging from the others. Including the U.S., we estimate that these five sovereigns will have net general government debt to GDP ratios this year ranging from 34% (Canada) to 80% (the U.K.), with the U.S. debt burden at 74%. By 2015, we project that their net public debt to GDP ratios will range between 30% (lowest, Canada) and 83% (highest, France), with the U.S. debt burden at 79%. However, in contrast with the U.S., we project that the net public debt burdens of these other sovereigns will begin to decline, either before or by 2015.

 

Standard & Poor's transfer T&C assessment of the U.S. remains 'AAA'. Our T&C assessment reflects our view of the likelihood of the sovereign restricting other public and private issuers' access to foreign exchange needed to meet debt service. Although in our view the credit standing of the U.S. government has deteriorated modestly, we see little indication that official interference of this kind is entering onto the policy agenda of either Congress or the Administration. Consequently, we continue to view this risk as being highly remote.

 

The outlook on the long-term rating is negative. As our downside alternate fiscal scenario illustrates, a higher public debt trajectory than we currently assume could lead us to lower the long-term rating again. On the other hand, as our upside scenario highlights, if the recommendations of the Congressional Joint Select Committee on Deficit Reduction--independently or coupled with other initiatives, such as the lapsing of the 2001 and 2003 tax cuts for high earners--lead to fiscal consolidation measures beyond the minimum mandated, and we believe they are likely to slow the deterioration of the government's debt dynamics, the long-term rating could stabilize at 'AA+'.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.55.99

UK Pound

1

Rs.87.55

Euro

1

Rs.68.68

 

 

INFORMATION DETAILS

 

Report Prepared by :

PRL

 

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

--

NB

New Business

 

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

 

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This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.