MIRA INFORM REPORT

 

 

Report Date :           

21.02.2012

 

IDENTIFICATION DETAILS

 

Name :

PORTE FRIGORIFERE INDUSTRIALI S.R.L.

 

 

Registered Office :

Contrada Juncio Testasecca, s.n.,

93100 - Caltanissetta (CL)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2010

 

 

Date of Incorporation :

20.03.1998

 

 

Com. Reg. No.:

CL-1998-7186 since 10/04/1998

 

 

Legal Form :

Limited Liability Company

 

 

Line of Business :

Manufacture of metal doors and windows

 

 

No. of Employees :

from 26 to 35

 

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

 

Maximum Credit Limit :

60.000 Eur

 

 

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 – September 30th, 2011

 

Country Name

Previous Rating

                   (30.06.2011)                  

Current Rating

(30.09.2011)

Italy

a2

a2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


Company name & address 

 

Porte Frigorifere Industriali S.r.l.

 

Contrada Juncio Testasecca, s.n.

 

93100 - Caltanissetta (CL) -IT-

 

 

Summary

 

Fiscal Code

:

01485880858

Legal Form

:

Limited liability company

start of Activities

:

30/09/1999

Equity

:

400.000 Eur

Turnover Range

:

2.250.000/3.000.000 Eur

Number of Employees

:

from 26 to 35

 

 

Credit Analysis

 

Credit Opinion

:

60.000 - Eur

 

 

Activity

 

Manufacture of metal doors and windows

Manufacture of non-domestic cooling and ventilation equipment

 

Legal Data

 

Legal Form : Limited liability company

Fiscal Code : 01485880858

 

Foreign Trade Reg. no. : CL002686 since 20/07/2000

 

Chamber of Commerce no. : 80177 of Caltanissetta since 16/04/1998

 

Firms' Register : CL-1998-7186 since 10/04/1998

 

V.A.T. Code : 01485880858

 

Establishment date

: 20/03/1998

Start of Activities

: 30/09/1999

Legal duration

: 30/04/2028

Nominal Capital

: 119.000

Eur

Subscribed Capital

: 119.000

Eur

Paid up Capital

: 119.000

Eur

Members

 

 

Giammusso

Arialdo Graziano

 

 

 

Born in Roma

(RM)

on 13/10/1972

- Fiscal Code : GMMRDG72R13H501A

 

 

 

Residence :

Contrada

Niscima

, 4

- 93100

Caltanissetta

(CL)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole Director

20/03/1998

 

 

 

 

No Protests registered

 

Companies connected to members *

 

*checkings have been performed on a national scale.

 

In this module are listed the companies in which members hold or have holded positions.

 

 

GIAMMUSSO

ARIALDO GRAZIANO

 

Firm's Style

Seat

Fiscal Code

Position

Position Status

Firm's Status

GIAMMUSSO ARIALDO GRAZIANO

Caltanissetta (CL) - IT -

GMMRDG72R13H501A

Proprietor

Active

Registered

SIVE SOCIETA' A RESPONSABILITA' LIMITATA O IN FORMA ABBREVIATA SIVE S.R.L.

Caltanissetta (CL) - IT -

01758080855

Managing Director

Active

Registered

SIVE SOCIETA' A RESPONSABILITA' LIMITATA O IN FORMA ABBREVIATA SIVE S.R.L.

Caltanissetta (CL) - IT -

01758080855

Director

Active

Registered

 

The indication "REGISTERED" as Firm Status could refer to Firms in Liquidation, Active, Inactive, etc.

 

For more information, in this case, we advise to request further investigations.

 

Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Giammusso Arialdo Graziano

Caltanissetta - IT -

GMMRDG72R13H501A

39.667 .Eur

33,33

Giammusso Grazia

 

GMMGRZ76E65B429M

39.667 .Eur

33,33

Giammusso Letizia Ilenia

 

GMMLZL77A51B429X

39.666 .Eur

33,33

 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Isolgate S.r.l.

 

01686090851

80.000 .Eur

80,00

 

 

Active

 

Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

 

 

 

 

 

 

Contrada

Juncio Testasecca

, s.n.

- 93100

- Caltanissetta

(CL)

- IT -

 

 

 

 

PHONE

: 0934/566247

 

 

 

 

FAX

: 0934/566547

 

-

Branch

 

since 17/10/2011

 

 

 

 

 

Contrada

Mangiaresta

, s.n. Loc. Ss 640 Svincolo S.cataldo

- 93100

- Caltanissetta

(CL)

- IT -

 

 

 

 

Trading Style: AGEM

 

 

 

 

Employees

: 27

 

Fittings and Equipment for a value of 810.000

Eur

 

Stocks for a value of 1.480.000

Eur

 

 

 

Protests

 

Protests checking on the subject firm has given a negative result.

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.




Financial and Economical Analysis

 

Subject is active since 1999

The balance-sheet analysis has been made on the base of the latest 2 financial years.

In the economic management , good and bad results followed on by turns. with a profit (r.o.e. 0,77%) in the last financial year In the last financial year a drop in sales has been registered (-21,68%).

The return on Investment in the last financial year was positive (3,64%) and reflects the field's average.

The amount of the operating result for the year 2010 is of Eur. 168.395 with an increase of more then 100% if the compared to the previous financial year.

The gross operating margin of the latest financial year is of Eur. 253.450 with a more then 100% growth.

The ratio between shareholder's equity and borrowed capital is not well balanced, the indebtedness level is equal to 7,31 which is also improving if compared to the previous year.

Subject can manage an equity capital funds for an amount of Eur. 372.820 on stable levels.

Total debts recorded amounted to Eur. 3.912.898 (Eur. 1.058.272 of which were m/l term debts) , a more or less stable value.

Current liquid assets is positive.

As far as the cash flow is concerned during the latest financial year it amounted to Eur. 87.929

In the last financial year labour cost was of Eur. 786.818, with a 30,37% incidence on total costs of production. , whereas the incidence of such costs on sales revenues is equal to 32,6%.

Finacial chareges are high: the incidence on sales volume amounts to -4,07%



Financial Data

 

 

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1 )

 

Item Type

Value

Sales

2.413.761

Profit (Loss) for the period

2.874

 

 

 

Complete balance-sheet for the year

31/12/2009

(in Eur

x 1 )

 

Item Type

Value

Sales

3.082.142

Profit (Loss) for the period

-263.130


Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2010 - 12 Mesi - Currency: Eur - Amounts x 1

 

- Balance Sheet as at 31/12/2009 - 12 Mesi - Currency: Eur - Amounts x 1

 

Years

2010

2009

BALANCE SHEET ACCOUNTS

 

ASSETS

 

 

CREDITS VS PARTNERS

 

 

. Deposits not yet withdrawn

 

 

. Deposits already withdrawn

 

 

Total credits vs partners

 

 

FIXED ASSETS

 

 

. INTANGIBLE FIXED ASSETS

 

 

. . Start-up and expansion expenses

 

 

. . Research,develop. and advert.expens.

 

 

. . Industrial patent rights

 

 

. . Concessions,licenses,trademarks,etc.

 

 

. . Goodwill

 

 

. . Assets in formation and advance paymen.

 

 

. . Other intangible fixed assets

 

 

. Total Intangible Fixed Assets

28.081

49.254

. TANGIBLE FIXED ASSETS

 

 

. . Real estate

 

 

. . Plant and machinery

 

 

. . Industrial and commercial equipment

 

 

. . Other assets

 

 

. . Assets under construction and advances

 

 

. Total Tangible fixed assets

168.549

202.379

. FINANCIAL FIXED ASSETS

 

 

. . Equity investments

 

 

. . . Equity invest. in subsidiary companies

 

 

. . . Equity invest. in associated companies

 

 

. . . Equity invest. in holding companies

 

 

. . . Equity invest. in other companies

 

 

. . Financial receivables

108.957

95.471

. . . . Within 12 months

108.957

95.471

. . . . Beyond 12 months

 

 

. . . Receivab due from subsidiaries

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . . Receivables due from assoc.comp.

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . . Receivables due from holding comp.

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . . Receivables due from third parties

108.957

95.471

. . . . Within 12 months

108.957

95.471

. . . . Beyond 12 months

 

 

. . Other securities

 

 

. . Own shares

 

 

. . . Total nominal value

 

 

. Total financial fixed assets

108.957

95.471

Total fixed assets

305.587

347.104

CURRENT ASSETS

 

 

. INVENTORIES

 

 

. . Raw materials and other consumables

 

 

. . Work in progress and semimanufactured

 

 

. . Work in progress on order

 

 

. . Finished goods

 

 

. . Advance payments

 

 

. Total Inventories

1.476.072

1.500.910

. CREDITS NOT HELD AS FIXED ASSETS

 

 

. . Within 12 months

2.355.357

2.027.911

. . Beyond 12 months

161.081

161.335

. . Trade receivables

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Receivables due from subsid. comp.

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Receivables due from assoc. comp.

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Receivables due from holding comp.

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Fiscal Receivables

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Receivables for anticipated taxes

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Receivables due from third parties

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. Total Credits not held as fixed assets

2.516.438

2.189.246

. FINANCIAL ASSETS

 

 

. . Equity invest. in subsidiary comp.

 

 

. . Equity invest. in associated companies

 

 

. . Equity invest. in holding companies

 

 

. . Other equity investments

 

 

. . Own shares

 

 

. . . Total nominale value

 

 

. . Other securities

 

 

. Total Financial Assets

 

 

. LIQUID FUNDS

 

 

. . Bank and post office deposits

 

 

. . Checks

 

 

. . Banknotes and coins

 

 

. Total Liquid funds

131.056

226.054

Total current assets

4.123.566

3.916.210

ADJUSTMENT ACCOUNTS

 

 

. Discount on loans

 

 

. Other adjustment accounts

 

 

Total adjustments accounts

196.819

240.755

TOTAL ASSETS

4.625.972

4.504.069

 

 

 

LIABILITIES

 

 

STOCKHOLDERS' EQUITY

 

 

. Capital stock

119.000

119.000

. Additional paid-in capital

 

 

. Revaluation reserves

 

 

. Legal reserve

6.545

6.545

. Reserve for Own shares

 

 

. Statute reserves

 

 

. Other reserves

267.872

530.999

. Accumulated Profits (Losses)

-23.471

-23.471

. Profit( loss) of the year

2.874

-263.130

. Advances on dividends

 

 

. Partial loss of the year Coverage

 

 

Total Stockholders'Equity

372.820

369.943

RESERVES FOR RISKS AND CHARGES

 

 

. . Reserve for employee termination indem.

 

 

. . Taxation fund, also differed

 

 

. . Other funds

 

 

Total Reserves for Risks and Charges

 

 

Employee termination indemnities

337.766

361.731

ACCOUNTS PAYABLE

 

 

. . . . Within 12 months

2.854.626

2.505.992

. . . . Beyond 12 months

1.058.272

1.264.370

. . Bonds

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Convertible bonds repayable

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Due to shareholders for financing

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Due to banks

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Due to other providers of finance

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Advances from customers

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Trade payables

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Securities issued

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Due to subsidiary companies

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Due to associated companies

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Due to holding companies

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Due to the tax authorities

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Due to social security and welfare inst.

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

. . Other payables

 

 

. . . . Within 12 months

 

 

. . . . Beyond 12 months

 

 

Total accounts payable

3.912.898

3.770.362

ADJUSTMENT ACCOUNTS

 

 

. Agio on loans

 

 

. Other adjustment accounts

 

 

Total adjustment accounts

2.488

2.033

TOTAL LIABILITIES

4.625.972

4.504.069

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

 

 

Investment accounts

 

 

Risk accounts

 

 

Civil and fiscal norms relation

 

 

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

 

 

. Revenues from sales and services

2.413.761

3.082.142

. Changes in work in progress

275.770

2.479

. Changes in semi-manufact. products

 

 

. Capitalization of internal work

 

 

. Other income and revenues

69.696

31.317

. . Contributions for operating expenses

 

 

. . Different income and revenues

69.696

31.317

Total value of production

2.759.227

3.115.938

PRODUCTION COSTS

 

 

. Raw material,other materials and consum.

894.640

1.193.844

. Services received

338.022

368.302

. Leases and rentals

146.404

389.086

. Payroll and related costs

786.818

1.065.973

. . Wages and salaries

556.143

745.965

. . Social security contributions

174.653

250.328

. . Employee termination indemnities

56.022

69.680

. . Pension and similar

 

 

. . Other costs

 

 

. Amortization and depreciation

85.055

85.852

. . Amortization of intangible fixed assets

24.099

29.149

. . Amortization of tangible fixed assets

60.956

56.703

. . Depreciation of tangible fixed assets

 

 

. . Writedown of current receiv.and of liquid

 

 

. Changes in raw materials

304.150

80.719

. Provisions to risk reserves

 

 

. Other provisions

 

 

. Other operating costs

35.743

61.566

Total production costs

2.590.832

3.245.342

Diff. between value and cost of product.

168.395

-129.404

FINANCIAL INCOME AND EXPENSE

 

 

. Income from equity investments

 

 

. . In subsidiary companies

 

 

. . In associated companies

 

 

. . In other companies

 

 

. Other financial income

 

 

. . Financ.income from receivables

 

 

. . . Towards subsidiary companies

 

 

. . . Towards associated companies

 

 

. . . Towards holding companies

 

 

. . . Towards other companies

 

 

. . Financ.income from secur. t.f.assets

 

 

. . Financ.income from secur. cur.assets

 

 

. . Financ.income other than the above

 

 

. . . - Subsidiary companies

 

 

. . . - Associated companies

 

 

. . . - Holding companies

 

 

. . . - Other companies

 

 

. Interest and other financial expense

-98.198

-123.104

. . Towards subsidiary companies

 

 

. . Towards associated companies

 

 

. . Towards holding companies

 

 

. . Towards other companies

-98.198

-123.104

Total financial income and expense

-98.198

-123.104

ADJUSTMENTS TO FINANCIAL ASSETS

 

 

. Revaluations

 

 

. . Of equity investments

 

 

. . Of financ.fixed assets not repres.E.I.

 

 

. . Of securities incl.among current assets

 

 

. Devaluation

 

 

. . Of equity investments

 

 

. . Of financial fixed assets (no equity inv)

 

 

. . Of securities included among current ass

 

 

Total adjustments to financial assets

 

 

EXTRAORDINARY INCOME AND EXPENSE

 

 

. Extraordinary income

8.395

18.981

. . Gains on disposals

 

 

. . Other extraordinary income

8.395

18.981

. Extraordinary expense

 

 

. . Losses on disposals

 

 

. . Taxes relating to prior years

 

 

. . Other extraordinary expense

 

 

Total extraordinary income and expense

8.395

18.981

Results before income taxes

78.592

-233.527

. Taxes on current income

75.718

29.603

. . current taxes

75.718

29.603

. . differed taxes(anticip.)

 

 

. Net income for the period

2.874

-263.130

. Adjustments in tax regulations pursuance

 

 

. Provisions in tax regulations pursuance

 

 

. Profit (loss) of the year

2.874

-263.130

 

RATIOS

Value Type

as at 31/12/2010

as at 31/12/2009

Sector Average

COMPOSITION ON INVESTMENT

 

 

 

 

Rigidity Ratio

Units

0,07

0,08

0,20

Elasticity Ratio

Units

0,89

0,87

0,77

Availability of stock

Units

0,32

0,33

0,15

Total Liquidity Ratio

Units

0,57

0,54

0,55

Quick Ratio

Units

0,03

0,05

0,03

COMPOSITION ON SOURCE

 

 

 

 

Net Short-term indebtedness

Units

7,31

6,16

4,09

Self Financing Ratio

Units

0,08

0,08

0,15

Capital protection Ratio

Units

0,67

1,39

0,63

Liabilities consolidation quotient

Units

0,49

0,65

0,16

Financing

Units

10,50

10,19

5,11

Permanent Indebtedness Ratio

Units

0,38

0,44

0,31

M/L term Debts Ratio

Units

0,30

0,36

0,10

Net Financial Indebtedness Ratio

Units

n.c.

n.c.

1,01

CORRELATION

 

 

 

 

Fixed assets ratio

Units

5,79

5,75

1,34

Current ratio

Units

1,44

1,56

1,09

Acid Test Ratio-Liquidity Ratio

Units

0,93

0,96

0,85

Structure's primary quotient

Units

1,22

1,07

0,75

Treasury's primary quotient

Units

0,05

0,09

0,05

Rate of indebtedness ( Leverage )

%

1.240,81

1.217,50

660,68

Current Capital ( net )

Value

1.268.940

1.410.218

80.037

RETURN

 

 

 

 

Return on Sales

%

3,64

- 5,75

3,45

Return on Equity - Net- ( R.O.E. )

%

0,77

- 71,13

7,93

Return on Equity - Gross - ( R.O.E. )

%

21,08

- 63,13

23,28

Return on Investment ( R.O.I. )

%

3,64

- 2,87

4,91

Return/ Sales

%

6,98

- 4,20

4,60

Extra Management revenues/charges incid.

%

1,71

n.c.

26,08

Cash Flow

Value

87.929

-177.278

67.440

Operating Profit

Value

168.395

-129.404

88.577

Gross Operating Margin

Value

253.450

-43.552

150.352

MANAGEMENT

 

 

 

 

Credits to clients average term

Days

n.c.

n.c.

126,77

Debts to suppliers average term

Days

n.c.

n.c.

141,48

Average stock waiting period

Days

220,15

175,31

45,00

Rate of capital employed return ( Turnover )

Units

0,52

0,68

1,12

Rate of stock return

Units

1,64

2,05

7,83

Labour cost incidence

%

32,60

34,59

20,16

Net financial revenues/ charges incidence

%

- 4,07

- 3,99

- 1,63

Labour cost on purchasing expenses

%

30,37

32,85

20,64

Short-term financing charges

%

2,51

3,27

2,63

Capital on hand

%

191,65

146,13

89,16

Sales pro employee

Value

100.573

93.398

163.688

Labour cost pro employee

Value

32.784

32.302

32.485

 

Credit Opinion

 

On the basis of the above mentioned, and the sales volume obtained, we deem that the maximum exposure for short and medium term transactions ( 90 - 120 days ) could be of:

 

60.000 Eur.

 

 

Market / Territory Data

 

 

Population living in the province

:

275.221

Population living in the region

:

5.013.081

Number of families in the region

:

1.842.252

 

Monthly family expenses average in the region (in Eur.) :

 

- per food products

:

425

- per non food products

:

1.256

- per energy consume

:

69

 

Sector Data

 

The values are calculated on a base of 3.053 significant companies.

The companies cash their credits on an average of 126 dd.

The average duration of suppliers debts is about 141 dd.

The sector's profitability is on an average of 3,45%.

The labour cost affects the turnover in the measure of 20,16%.

Goods are held in stock in a range of 45 dd.

The difference between the sales volume and the resources used to realize it is about 1,12.

The employees costs represent the 20,64% of the production costs.

 

Statistical Detrimental Data

 

The area is statistically considered remarkably risky.

In the region 54.738 protested subjects are found; in the province they count to 2.320.

The insolvency index for the region is 1,09, , while for the province it is 0,84.

Total Bankrupt companies in the province : 581.

Total Bankrupt companies in the region : 14.491.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.49.21

UK Pound

1

Rs.77.75

Euro

1

Rs.64.58

 

 

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

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NB

New Business

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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%)

 

 

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

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