MIRA INFORM REPORT

 

 

Report Date :

03.03.2012

 

IDENTIFICATION DETAILS

 

Name :

CAPRICORN LOGISTICS PRIVATE LIMITED

 

 

Registered Office :

13 and 13A, Keytuo Industrial Estate, 220, Kondivita Road, Andheri (East), Mumbai-400059, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2010

 

 

Date of Incorporation :

17.10.2001

 

 

Com. Reg. No.:

11-133716

 

 

Capital Investment / Paid-up Capital :

Rs. 50.000 Millions

 

 

CIN No.:

[Company Identification No.]

U63090MH2001PTC133716

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Providing Logistic Services (Forwarding Agent)

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (48)

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 1100000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having satisfactory track. Trade relations are reported as fair. Business is active. Payments are reported to be usually correct and as per commitments.

 

The company can be considered normal for business dealings at usual trade terms and conditions.

 

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 30, 2011

 

Country Name

Previous Rating

(30.06.2011)

Current Rating

(30.09.2011)

India

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

LOCATIONS

 

Registered Office :

13 and 13A, Keytuo Industrial Estate, 220, Kondivita Road, Andheri (East), Mumbai-400059, Maharashtra, India

Tel. No.:

91-22-40994099 / 66931882 / 66931885

Fax No.:

91-22-66974307 / 28312424 / 40994199

E-Mail :

thomas_alvares@capricornlogistics.com

Website:

www.capricornlogistics.com

 

 

DIRECTORS

 

AS ON 30.09.2010

 

Name :

Ms. Sheetal Sadanand Shetty

Designation :

Managing Director

Address :

502, Corner Stone, Film City Road, Malad (East), Mumbai-400062, Maharashtra, India

Date of Birth/Age :

01.01.1969

Date of Appointment :

17.10.2011

DIN No.:

01682503

 

 

Name :

Mr. Sadanand Narayan Shetty

Designation :

Director

Address :

502, Corner Stone, Film City Road, Malad (East), Mumbai-400062, Maharashtra, India

Date of Birth/Age :

16.03.1936

Date of Appointment :

17.10.2011

DIN No.:

01752063

 

 

Name :

Mr. Thomas Alvares

Designation :

Director

Address :

Udayan 1B, 104, Opposite Ashok Nagar, Off Military Road, Marol Andheri (East), Mumbai-400072, Maharashtra, India

Date of Birth/Age :

26.02.1971

Date of Appointment :

17.10.2001

DIN No.:

01752926

 

 

KEY EXECUTIVES

 

Name :

Mr. Bhanupriya Parmeshwar Rao

Designation :

Secretary

Address :

320/5, Anand Nagar, 60 Feet Road, Bhayandar (West), Mumbai-401101, Maharashtra, India

Date of Birth/Age :

03.07.1987

Date of Appointment :

27.04.2010

Pan No.:

ALHPR9008D

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 30.09.2010

 

Names of Shareholders

No. of Shares

Sadanand N Shetty

1625000

Heetal Shetty

1750000

Thomas Alvars

1125000

Kalian Nawpute

400000

Kalpana Nawpute

100000

Total

5000000

 

AS ON 30.09.2010

 

Equity Shares Break Up

Percentage

Directors or relatives of Directors

90.00

Other top fifty shareholders

10.00

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Providing Logistic Services (Forwarding Agent)

 

 

Services :

Forwarding Agent

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Available

 

 

Bankers :

·         HDFC Bank Limited, HDFC Bank House Senapati Bapat Marg, Lower Parel (West), Mumbai-400013, Maharashtra, India

·         Kotak Mahindra Bank Limited, 36-38A, Nariman Bhavan, 227, D, Nariman Point, Mumbai-400021, Maharashtra, India

 

 

Facilities :

Secured Loan

 

Rs. In Millions

31.03.2010

Rs. In Millions

31.03.2009

Demand Loan from Bank

(Secured by charge on current assets and further guaranteed by three directors) (Previous year secured by charge on current assets)

45.000

60.000

Other Loans from Bank / Financial Institutions

(Secured by the specified assets acquired and financed by the financier)

19.499

22.645

Working Capital Loan from Bank

 

 

Cash Credit

(Secured by the hypothecation of Current Assets, Equitable Mortgage of Immovable properties, Assignment of Director’s LIC and further guaranteed by Directors and their relative)

245.403

227.848

 

 

 

Total

309.902

310.493

 

 

 

Unsecured Loan

 

Rs. In Millions

31.03.2010

Rs. In Millions

31.03.2009

From Directors

3.108

4.777

From Banks

0.868

27.162

From Others

6.678

25.847

 

 

 

Total

10.654

57.786

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

S. K. Shetty and Associates

Chartered Accountants

Address :

203, Lok Centre, Marol Maroshi Road, Andheri (East), Mumbai-400059, Maharashtra, India

Tel. No.:

91-22-29206525

Telfax No.:

91-22-29258519

E-Mail :

sksa123@yahoo.com

Pan No.:

AALFS5141D

 

 

Associates :

Capricorn Sky Wards Private Limited

 

 

Associate and Investee Firm :

Raj Clearing Agency

 

 

Subsidiary Company in Germany :

Capricorn Logistics GmbH

 

 

 

Subsidiary Company in USA :

Capricorn Logistics Inc

 

 

100% Subsidiary Company in Hong Kong :

Capricorn Logistics (Hong Kong) Private Limited

 

 

100% Subsidiary Company in China :

Capricorn Logistics (Shanghai) Private Limited

 

 

100% Subsidiary Company in Singapore :

Capricorn Global Logistics Pte. Limited

 

 

Directors Interest Company :

Capricorn Logistics LLC, Dubai

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2010

 

Authorised Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

5000000

Equity Shares

Rs.10/- each

Rs. 50.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

5000000

Equity Shares

Rs.10/- each

Rs. 50.000 Millions

 

 

 

 

 

 

AS ON 30.09.2010

 

Authorised Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

8000000

Equity Shares

Rs.10/- each

Rs. 80.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

5000000

Equity Shares

Rs.10/- each

Rs. 50.000 Millions

 

 

 

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2010

31.03.2009

31.03.2008

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

50.000

50.000

50.000

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

233.402

163.073

118.465

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

283.402

213.073

168.465

LOAN FUNDS

 

 

 

1] Secured Loans

309.902

310.493

174.535

2] Unsecured Loans

10.654

57.786

33.548

TOTAL BORROWING

320.556

368.279

208.083

DEFERRED TAX LIABILITIES

0.729

0.867

0.498

 

 

 

 

TOTAL

604.687

582.219

377.046

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

137.072

124.033

96.993

Capital work-in-progress

0.000

0.000

0.000

 

 

 

 

INVESTMENT

60.738

5.407

5.352

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

0.000

0.000

0.000

 

Sundry Debtors

460.085

615.934

380.500

 

Cash & Bank Balances

26.547

36.580

34.023

 

Other Current Assets

6.310

4.623

4.087

 

Loans & Advances

300.712

236.538

129.290

Total Current Assets

793.654

893.675

547.900

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

209.225

269.550

185.300

 

Other Current Liabilities

46.486

71.718

10.153

 

Provisions

131.066

99.628

77.748

Total Current Liabilities

386.777

440.896

273.201

Net Current Assets

406.877

452.779

274.699

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.002

 

 

 

 

TOTAL

604.687

582.219

377.046

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2010

31.03.2009

31.03.2008

 

SALES

 

 

 

 

 

Income

2265.285

2441.022

1633.268

 

 

Other Income

50.901

23.586

71.734

 

 

TOTAL                                     (A)

2316.186

2464.608

1705.002

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Operational Expenses

1807.433

1938.891

1364.091

 

 

Administrative Expenses

331.489

357.388

166.395

 

 

TOTAL                                     (B)

2138.922

2296.279

1530.486

 

 

 

 

 

Less

PROFIT BEFORE INTEREST, TAX, DEPRECIATION AND AMORTISATION (A-B)      (C)

177.264

168.329

174.516

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

48.006

64.633

17.388

 

 

 

 

 

 

PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION (C-D)                                       (E)

129.258

103.696

157.128

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

28.853

24.650

15.214

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

100.405

79.046

141.914

 

 

 

 

 

Less

TAX                                                                  (H)

30.076

34.437

52.398

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

70.329

44.609

89.516

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

163.074

118.465

43.949

 

 

 

 

 

Less

APPROPRIATIONS

 

 

 

 

 

Transfer to Share Capital 

0.000

0.000

15.000

 

BALANCE CARRIED TO THE B/S

233.403

163.074

118.465

 

 

 

 

 

 

Earnings Per Share (Rs.)

14.07

8.92

--

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2010

31.03.2009

31.03.2008

PAT / Total Income

(%)

3.04

1.81

5.25

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

4.43

3.24

8.69

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

10.79

7.77

22.01

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.35

0.37

0.84

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

2.50

3.80

2.86

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

2.05

2.03

2.01

 

 

LOCAL AGENCY FURTHER INFORMATION

 

OPERATIONS AND BUSINESS PERFORMANCE

 

The Company has achieved a turnover of Rs. 2316.186 Millions compared to previous year's turnover of Rs. 2464.608 Millions. Profit before tax is Rs. 100.404 Millions whereas profit after tax is Rs. 70.329 Millions. The earning per share is Rs. 14.06 per share.

 

AWARDS AND RECOGNITION:

 

The Company has received award in the event of completing 1 lakh subscribers from Idea Cellular Limited.

 

FUTURE OUTLOOK

 

As an integrated supply chain services company the company is providing end to end logistics and supply chain solutions across various industries vertical. The company is well equipped to take benefit of the growing potential in logistics industry and is hopeful of registering better performance in terms of Sales and Profitability for the Year 2010-11.

 

The Directors are optimistic regarding future of the Company, as the global cargo movements are on increasing side and the need for clearing and forwarding and logistics management is increasing day by day to avail the advantage of the situation.

 

INCORPORATION OF SUBSIDIARY COMPANY

 

During the year, Capricorn Logistics (Shanghai) Limited was incorporated in Shanghai as wholly-owned subsidiary Company. However the subsidiary Company started its business in April, 2010.

 

 

CONTINGENT LIABILITIES NOT PROVIDED FOR: (AS ON 31.03.2010)

 

Head Office: Counter Guarantee outstanding in respect of guarantee given by Bank on behalf of the company - Rs.4.800 millions (Previous Year - Rs.2.150 millions).

 

Dubai Branch: Bonds and Guarantee Rs. NIL (Previous Year- Rs.3.903 millions).

 

 

FORM 8

 

Corporate identity number of the company

U63090MH2001PTC133716

Name of the company

CAPRICORN LOGISTICS PRIVATE LIMITED

Address of the registered office or of the principal place of  business in India of the company

13 and 13A, Keytuo Industrial Estate, 220, Kondivita Road, Andheri (East), Mumbai-400059, Maharashtra, India

This form is for

Modification of charge

Type of charge

Immovable property

Book debts

Movable property (not being pledge)

Others

Particular of charge holder

Kotak Mahindra Bank Limited, 36-38A, Nariman Bhavan, 227, D, Nariman Point, Mumbai-400021, Maharashtra, India

Nature of instrument creating charge

1. Supplementry Deed of Hypothecation.

2. Memorandum of Entry for Mortgage by Constructive Delivery of Title Deeds.

Date of instrument Creating the charge

02.09.2011

Amount secured by the charge

Rs. 420.000 Millions

Brief of the principal terms an conditions and extent and operation of the charge

Rate of interest

CC / WCTL l / ll - Floating over the tenure of the facility.

WCDL - As per banks policy.

 

Terms of repayment

WDCL - On demand or completion of tenure of 180 days whichever is earlier.

WCTL l / ll –

1.       Loan shall be repaid by way of 48 / 60 EMIs starting from month following the month of first disbursement of TL.

2.       EMIs shall be recovered by ways of debit to current account of the Borrower with the Bank. OR EMIs shall be recovered by banking PDCs on respective due dates.

BG - Maximum 24 months including claim period

 

Margin

BG - Minimum cash margin of 10% shall be provided upfront in the form of FD

(100% cash margin for guarantees covering disputed liabilities)

Lien shall be marked on the FD till such time as the BG is cancelled and returned to the Bank.

 

Extent and operation of the charge

1. First and Pari passu charge by way of Hypothecation of Current assets and Movable fixed assets present and future of the Borrower, in favour of Kotak Mahindra bank as security for repayment of financial facilities granted by the Bank to the Borrower.

 

2. First and exclusive charge by way of Mortgage on Immovable properties of the Company, in favour of Kotak Mahindra bank as security for repayment of financial facilities granted by the Bank to the Company.

Short particulars of the property charged (Including location of the property)

The whole of Borrower's Current assets and Movable fixed assets, both present and future as described in Schedule to the Supplementary Deed of Hypothecation.

 

All that piece and parcel of Unit No.13 and 13A,G Floor, Keytuo Industrial Estate, at 220,Kondivita village Road., Andheri (East) Mumbai - 400 059

 

Flat No.502, situated on the 5th floor, Corner Stone Co-operative Housing Society Limited, Near Dindoshi Bus Depot, Goregaon (East), Mumbai - 40063.

 

Flat No.301 and 303, situated on the 3rd Floor, Jayant Apartment D wing, Jayant Premises Co-operative Housing Society Limited, at Sahar Road, Andheri (East) Mumbai-400099,

 

Office No. 506 adms. 984 sq. ft., situated on the 5th floor, Metrohouse, Plot No. B, of Village Ghorpadi, Pune,

 

Flat No. B-46 and B-47, adms. 1310 sq. ft., situated on the 4th Floor, Western Village Building No. B and C Apartment, Village Kothrud, Pune, more particularly described in (Part 1) Schedule B to the MOE.

 

Plot No.L-121/-A/1, adms.6827 m2, situated within the Village Panchayat of limits of Nagoa, Taluka and Sub District of Salcete, South Goa District

 

Plot of land No. IX, adms.1520 m 2, situated within the Village Panchayat of limits of Nagoa, Taluka and Sub District of Salcete, South Goa District

 

Office No. S-206,207,208 adms.965 sq. ft., 2nd floor, Prestige Terminus Complex, situated at Civil Aviation Road, Konena Agrahara, Bangalore

 

Office No.603 adms.6748 sq. ft., 6th floor, Western Edge-l, situated at City S.No.165 and 163A of Village Magathane, Dattapada Road, Borivali (East)

Charge identification number of the charge to be modified

10243073

Date of instrument modifying the charge

23.08.2011

Particulars of the present modification

The Bank had granted facilities of Rs.300.000 Millions to the Company which was secured by way of hypothecation on Current assets and Movable fixed assets and Mortgage of Immovable properties of the Company on 23/08/2010. Said charge was modified on 15.09.2010, 15.06.2011, 18.08.2011, 20.08.2011 and 23.08.2011. Now bank has granted additional financial facility of Rs.30.000 Millions to the Company and the said charge is modified and extended to the increased total facilities of Rs.420.000 Millions.

 

 

FIXED ASSETS

 

·         Office Premises

·         Air Conditioner

·         Water Purifier

·         Mobile Instruments

·         Refrigerator

·         Telephone Instruments

·         Typewriters

·         Weighing Scale

·         Swipe Card Machine

·         Stabilizer

·         Office Equipments

·         Projector

·         Coffee Maker

·         Fax Machine

·         Xerox Machine

·         Television Set

·         Electrical Equipments

·         Connector

·         Cooler

·         Fans

·         Generator

·         Oven

·         Radio

·         Fire Extinguisher

·         Furniture and Fixtures

·         Computer

 


CMT REPORT (Corruption, Money Laundering & Terrorism]

 

The Public Notice information has been collected from various sources including but not limited to: The Courts, India Prisons Service, Interpol, etc.

 

1]         INFORMATION ON DESIGNATED PARTY

No records exist designating subject or any of its beneficial owners, controlling shareholders or senior officers as terrorist or terrorist organization or whom notice had been received that all financial transactions involving their assets have been blocked or convicted, found guilty or against whom a judgement or order had been entered in a proceedings for violating money-laundering, anti-corruption or bribery or international economic or anti-terrorism sanction laws or whose assets were seized, blocked, frozen or ordered forfeited for violation of money laundering or international anti-terrorism laws.

 

2]         Court Declaration :

No records exist to suggest that subject is or was the subject of any formal or informal allegations, prosecutions or other official proceeding for making any prohibited payments or other improper payments to government officials for engaging in prohibited transactions or with designated parties.

 

3]         Asset Declaration :

No records exist to suggest that the property or assets of the subject are derived from criminal conduct or a prohibited transaction.

 

4]         Record on Financial Crime :

            Charges or conviction registered against subject:                                                  None

 

5]         Records on Violation of Anti-Corruption Laws :

            Charges or investigation registered against subject:                                                          None

 

6]         Records on Int’l Anti-Money Laundering Laws/Standards :

            Charges or investigation registered against subject:                                                          None

 

7]         Criminal Records

No available information exist that suggest that subject or any of its principals have been formally charged or convicted by a competent governmental authority for any financial crime or under any formal investigation by a competent government authority for any violation of anti-corruption laws or international anti-money laundering laws or standard.

 

8]         Affiliation with Government :

No record exists to suggest that any director or indirect owners, controlling shareholders, director, officer or employee of the company is a government official or a family member or close business associate of a Government official.

 

9]         Compensation Package :

Our market survey revealed that the amount of compensation sought by the subject is fair and reasonable and comparable to compensation paid to others for similar services.

 

10]        Press Report :

            No press reports / filings exists on the subject.

 


 

CORPORATE GOVERNANCE

 

MIRA INFORM as part of its Due Diligence do provide comments on Corporate Governance to identify management and governance. These factors often have been predictive and in some cases have created vulnerabilities to credit deterioration.

 

Our Governance Assessment focuses principally on the interactions between a company’s management, its Board of Directors, Shareholders and other financial stakeholders.

 

 

CONTRAVENTION

 

Subject is not known to have contravened any existing local laws, regulations or policies that prohibit, restrict or otherwise affect the terms and conditions that could be included in the agreement with the subject.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs. 49.35

UK Pound

1

Rs. 78.68

Euro

1

Rs. 65.62

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

5

OPERATING SCALE

1~10

6

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

6

--PROFITABILIRY

1~10

5

--LIQUIDITY

1~10

5

--LEVERAGE

1~10

5

--RESERVES

1~10

6

--CREDIT LINES

1~10

5

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

YES

--LITIGATION

YES/NO

NO

--OTHER ADVERSE INFORMATION

YES/NO

NO

MERIT POINTS

 

 

--SOLE DISTRIBUTORSHIP

YES/NO

NO

--EXPORT ACTIVITIES

YES/NO

YES

--AFFILIATION

YES/NO

YES

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

48

 

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%)

 


 

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

-

 

 

 

 

 

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.