MIRA INFORM REPORT

 

 

Report Date :

15.03.2012

 

IDENTIFICATION DETAILS

 

Name :

ASIAN PPG INDUSTRIES LIMITED (w.e.f. 30.06.1997)

 

 

Formerly Known As :

ASIAN PPG INDUSTRIES PRIVATE LIMITED

 

 

Registered Office :

6-A, Shanti Nagar Estate, Santacruz (East), Mumbai – 400 055, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2010

 

 

Date of Incorporation :

19.02.1997

 

 

Com. Reg. No.:

11-105961

 

 

Capital Investment / Paid-up Capital :

Rs.292.500 millions

 

 

CIN No.:

[Company Identification No.]

U24200MH1997PLC105961

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMA11672D

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Manufacturer, Exporter and Importer of Automobile Parts Components Paints and Power Varnishes.

 

 

No. of Employees :

Information declined by the management

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (45)

 

RATING

STATUS

 

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 6971000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Regular

 

 

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 regular 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.

 

INFORMATION DECLINED

 

Management non-cooperative

 

LOCATIONS

 

Registered Office :

6-A, Shanti Nagar Estate, Santacruz (East), Mumbai – 400 055, Maharashtra, India

Tel. No.:

91-22-66958000

Fax No.:

91-22-66958888

E-Mail :

asol@vsnl.com

sagar.khade@asianppg.com

Website :

www.asianppg.com

Area :

3500 sq.ft.

Location :

Owned

 

 

Head Office :

158, Vidyanagri Marg, CST Road, Dani Wooltex Compound, Kalina, Santacruz (East), Mumbai – 400 098, Maharashtra, India.

Tel. No.:

91-22-30568700/ 8800

Fax No.:

91-22-30568764/ 26528044

E-Mail :

chetan@asiasppg.com

customercare@asianppg.com 

 

 

Factory :

v                  APPG – Ankleshwar, 2602, GIDC Industrial Estate, Ankleshwar -  393 002, Gujarat, India

 

v                  APPG – LBS Marg, Post Box No.7318, Bhandup, Mumbai-400 078,      Maharashtra, India

 

v                  APPG - A -1, UPSIDC Industrial Area, Kasna II Village, greater Noida , District G Budh Nagar Noida – 203 207, Uttar Pradesh, India

 

v                  APPG , P I Nos.50-55, industrial Development Area, Phase–II, Patancheru , District Medak, Andhra Pradesh, India 

 

Also located at:

v      Chakan in Pune

v      Maharashtra (under construction)

 

 

DIRECTORS

 

As on 20.05.2011

 

Name :

Mr. Ashwin Suryakant Dani

Designation :

Director

Address :

48, Home Villa Co-operative Society Limited, Krishna Sanghi Path, Mumbai – 400 007, Maharashtra, India

Date of Birth/Age :

24.10.1942

Date of Appointment :

01.08.1997

DIN No.:

00009126

 

 

Name :

Mr. Manish Mahendra Choksi

Designation :

Director

Address :

402, Shivtirth No.2, B. Desai Road, Mumbai - 400 026, Maharashtra, India

Date of Birth/Age :

09.12.1967

Date of Appointment :

08.08.2007

DIN No.:

00026496

 

 

Name:

Ms. Cynthia Ann Niekamp

Designation:

Director

Address:

915 S Glenhurst Dr, Birmingham-48009, USA.

Date of Birth/Age :

13.05.1959

Date of Appointment :

22.03.2009

DIN No.:

02789698

 

 

Name :

Mr. John R. Alexander

Designation :

Director

Address :

403, Alpen Court, Wexford, USA - 15090

Date of Birth/Age :

31.08.1955

Date of Appointment :

02.11.2004

 

 

Name :

Mr. Viktoras R. Sekmakas

Designation :

Alternate Director to Mr. John R. Alexander

Address :

House D7, Regalia Bay No.88, Wong Ma Kok Road, Stanley, Hong Kong

Date of Birth/Age :

04.04.1960

Date of Appointment :

02.11.2004

 

 

Name :

Mr. Mike Horton

Designation :

Alternate Director to Ms. Cynthia Ann Niekamp

Address :

House 72, Windsor Place, 2222 Jain He Road, Shanghai, China-203 336

Date of Birth/Age :

20.03.1959

Date of Appointment :

22.03.2009

 

 

KEY EXECUTIVES

 

Name :

Mr. Sagar Shrikrishna Khade

Designation :

Secretary

Address :

B-14, Golden Rock CHS, Sunder Nagar, Kalina, Mumbai – 400 098, Maharashtra, India.

Date of Birth/Age :

06.05.1979

Date of Appointment :

03.02.2006

PAN No.:

AHXPK5536D

 

 

Name :

Mr. Abhijit Majumdar

Designation :

Financial Controller and Head of HR

Date of Birth/Age :

40 Years

Qualification :

CA, CWA

Date of Appointment :

04.08.2003

 

 

Name :

Dr. Sudhir

Deshpande

Designation :

Chief Manager – Product Development Auto Refinish

Date of Birth/Age :

47 Years

Qualification :

Ph.D (Tech.)

Date of Appointment :

20.05.2008

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on 20.05.2011

 

Names of Shareholders

 

 

No. of Shares

Asian Paints Limited, India

 

14624997

PPG Industries Securities Inc., USA

 

14624997

PPG Industries Securities Inc jointly with PPG Coatings (Hong Kong) Company Limited, USA

 

1

PPG Industries Securities Inc jointly with PPG Coatings (Malaysia) SDN BHD, USA

 

1

PPG Industries Securities Inc jointly with PPG (Singapore) Pte Limited, USA

 

1

Asian Paints Limited, India jointly with Ashwin Choksi

 

1

Asian Paints Limited, India jointly with Ashwin Dani

 

1

Asian Paints Limited, India jointly with Abhay Vakil

 

1

Total

 

29250000

 

As on 20.05.2011

 

Equity Share Breakup

 

Percentage of Holding

Category

 

 

Foreign holdings [Foreign institutional investors, Foreign Companies, Foreign Financial Institutions, Non-resident Indian or Overseas corporate bodies or others]

 

50.00

Bodies corporate

 

50.00

Total

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer, Exporter and Importer of Automobile Parts Components Paints and Power Varnishes.

 

 

Products :

 

Item Code No. (ITC Code)

Product Description                                 

32089003    

Synthetic Enamel, Other Colours

 

PRODUCTION STATUS (AS ON 31.03.2010)

 

Particulars

Unit

Licensed Capacity

Installed Capacity

Actual Production (kl)

Paints and Coatings

KL

10400.00

4200.00

2331.50

Paints and Coatings*

KL

Not Applicable

Not Applicable

15697.35

 

* produced by outside processors

 

GENERAL INFORMATION

 

No. of Employees :

Information declined by the management

 

 

Bankers :

v      State Bank of India, Killick House, Fort, Mumbai – 400 001, Maharashtra, India

v      State Bank of India, Madame Cama Road, Nariman Point , Mumbai - 400 001, Maharashtra, India 

v      State Bank of India, Corporate Accounts Group, Central Office, Express Towers, 20th Floor, Nariman Point, Mumbai – 400 021, Maharashtra, India

v      State Bank of India, Corporate Accounts Group Branch, Voltas House, 23, J.N. Heredia Marg, Mumbai – 400 001, Maharashtra, India

 

 

Facilities :

Secured Loan

31.03.2010

(Rs. In millions)

 31.03.2009

(Rs. In millions)

Loans and advances from Banks

 

 

Cash Credit account

78.800

71.640

Foreign Currency Demand Loan (net of restatement of forward contract – Nil; Previous Year Rs.11.870 millions)

0.000

140.350

Working Capital Demand

200.00

250.000

Interest Accrued and Due

0.000

1.480

Total

278.800

463.470

 

Note:

Secured by first charge on movable assets and book debts.

 

Unsecured Loan

31.03.2010

(Rs. In millions)

 31.03.2009

(Rs. In millions)

From Bank

 

 

Working capital demand loan

150.000

0.000

Foreign Currency Demand Loan (net of restatement of forward contract – Nil; Previous Year Rs.9.370 millions)

0.000

82.430

Total

150.000

82.430

 

Banking Relations :

 

 

 

Auditors :

 

Name :

Deloitte Haskins and Sells

Chartered Accountants

Address :

12, Dr. Annie Besant Road, Opposite Shiv Sagar Estate, Worli, Mumbai – 400 018, Maharashtra, India

Tel. No.:

91-22-66679000

Fax No.:

91-22-66679025

PAN No.:

AADFD2337G

 

 

Venturers :

v      Asian paints Limited

v      PPG Industries Securities, Inc.

 

 

Subsidiaries :

v      Faaber Paints Private limited (CIN No.:U24222TN1986PTC012894)

 

 

Holding company of a venturer :

PPG Industries, Inc.

 

 

Subsidiary company of a venturer :

PPG India Private Limited

 

 

CAPITAL STRUCTURE

 

As on 31.03.2010

 

Authorised Capital :

No. of Shares

Type

Value

Amount

40000000

Equity Shares

Rs.10/- each

Rs.400.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

29250000

Equity Shares

Rs.10/- each

Rs.292.500 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

292.500

292.500

292.500

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

1450.340

1165.150

1020.840

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

1742.840

1457.650

1313.340

LOAN FUNDS

 

 

 

1] Secured Loans

278.800

463.470

515.800

2] Unsecured Loans

150.000

82.430

0.000

TOTAL BORROWING

428.800

545.900

515.800

DEFERRED TAX LIABILITIES

58.290

51.440

17.370

 

 

 

 

TOTAL

2229.930

2054.990

1846.510

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

685.250

656.120

518.100

Capital work-in-progress

5.280

0.460

30.430

 

 

 

 

INVESTMENT

40.100

40.100

50.120

DEFERRED TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

1047.540
771.100
852.310

 

Sundry Debtors

866.670
805.570
757.680

 

Cash & Bank Balances

47.400
46.220
52.110

 

Other Current Assets

0.000
0.000

0.000

 

Loans & Advances

440.360
311.700
389.800

Total Current Assets

2401.970
1934.590
2051.900

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

701.070

445.940

608.070

 

Other Current Liabilities

173.040
107.340
127.460

 

Provisions

28.560
23.000
68.510

Total Current Liabilities

902.670
576.280
804.040

Net Current Assets

1499.300
1358.310
1247.860

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

2229.930

2054.990

1846.510

 

 


PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2010

31.03.2009

31.03.2008

 

SALES

 

 

 

 

 

Turnover (Net)

4435.350

3727.360

3823.320

 

 

Other Income

69.560

15.580

22.560

 

 

TOTAL                                     (A)

4504.910

3742.940

3845.880

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

(Increase)/Decrease in stocks of finished goods and work-in-progress

(150.920)

71.020

(1.610)

 

 

Purchase of trading goods

602.040

535.830

561.530

 

 

Manufacturing and Other Expenses

3556.450

2780.920

2709.650

 

 

TOTAL                                     (B)

4007.570

3387.770

3269.570

 

 

 

 

 

Less

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

497.340

355.170

576.310

 

 

 

 

 

Less

INTEREST & FINANCIAL EXPENSES                 (D)

23.950

37.980

22.030

 

 

 

 

 

 

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

473.390

317.190

554.280

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

52.890

47.300

43.090

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

420.500

269.890

511.190

 

 

 

 

 

Less

TAX                                                                  (H)

134.700

112.850

181.840

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

285.800

157.040

329.350

 

 

 

 

 

 

Short provision for tax in respect of earlier years (net)

(0.610)

(12.730)

--

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

1031.150

886.840

621.900

 

 

 

 

 

Less

APPROPRIATIONS

 

 

 

 

 

Proposed Dividend

--

--

40.950

 

 

Corporate Dividend Tax

--

--

6.960

 

 

Transfer to General Reserve

--

--

16.500

 

BALANCE CARRIED TO THE B/S

1316.340

1031.150

886.840

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY (FOB VALUE OF EXPORTS)

6.260

11.250

1.370

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

1208.860

799.670

623.870

 

 

Capital Goods

5.440

11.150

20.120

 

 

Others

598.900

529.820

422.900

 

TOTAL IMPORTS

1813.200

1340.640

1066.890

 

 

 

 

 

 

Earnings Per Share (Rs.)

9.75

4.93

11.26

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2010

31.03.2009

31.03.2008

PAT / Total Income

(%)

6.34
4.20
8.56

 

 

 
 
 

Net Profit Margin

(PBT/Sales)

(%)

9.48
8.51
14.11

 

 

 
 
 

Return on Total Assets

(PBT/Total Assets}

(%)

13.62
10.75
19.89

 

 

 
 
 

Return on Investment (ROI)

(PBT/Networh)

 

0.24
0.19
0.39

 

 

 
 
 

Debt Equity Ratio

(Total Liability/Networth)

 

0.76
0.77
1.00

 

 

 
 
 

Current Ratio

(Current Asset/Current Liability)

 

2.66
3.36
2.55

 

 

LOCAL AGENCY FURTHER INFORMATION

 

Details of Sundry Creditors:

 

Particulars

 

31.03.2010

(Rs. in millions)

31.03.2009

(Rs. in millions)

31.03.2008

(Rs. in millions)

Sundry Creditors

 

 

 

- total outstanding dues to micro enterprises and small enterprises

--

--

--

- total outstanding dues to creditors other than micro enterprises and small enterprises

701.070

445.940

608.070

Total

701.070

445.940

608.070

 

OPERATIONS DURING THE YEAR

 

Riding on uptrend in purchasing power, cheaper financing and higher disbursement by public sector banks, CENVAT cuts as part of the government’s fiscal incentive packages, domestic sales of passenger vehicles grew by 25% during the year 2009-2010. Automakers supported this performance by introducing new models and offering attractive pricing. Exports too complimented the domestic growth story by registering a growth of 33%.

 

Overall, growth in passenger vehicle builds was at an impressive 28%. To gain share in a fiercely competitive market, car companies steadily improved specifications and upgraded the coatings that went on cars. Market for automotive OE coatings benefited from all these positive developments.

 

The impact of continuing efforts by customers to costs and rising raw material costs was arrested through product development, formulation efficiency, effective sourcing, substitution and cost reduction measures. These developments have resulted in improved topline performance during the year. Total gross sales after discounts but before excise

 

Duty increase to Rs.4768.820 Millions from Rs.4209.350 Millions in the previous year a growth of 13.03%. The profit after tax jumped to Rs.285.800 millions from Rs.157.040 millions representing a rise of 82%

 

The consolidated sales were Rs.4903.940 millions and the profit after tax was Rs.300.600 millions.

 

SUBSIDIARY

 

Faaber Paints Private Limited (FPPL), a wholly owned subsidiary of the Company, reported Profit Before Tax of Rs.21.340 millions this year as compared to Rs.2.810 millions for the financial year ended 31st March 2009.

 

The sales grew by 35.8% Rs.150.060 millions as against Rs.110.490 millions benefiting from the demand revival in the automotive sector during the year.

 

MANUFACTURING FACILITY

 

The Company’s first manufacturing facility was commissioned in March 2008. While the licensed capacity of the facility is 10,400 KL per annum, the present installed capacity is 4,200 KL per annum. The directors are confident that this facility will help the Company provide better service to its customers.

 

PROSPECTS

 

The outlook for 2010-2011 appears to be positive but nevertheless challenging. The Indian economy is expected to register growth of 8% in 2010-2011. With local automotive players showing global ambitions and influx of global OEMs and Tier 1 manufacturers, consumer demand is expected to get further boost. However, rising commodity prices coupled with likely withdrawal of fiscal incentives package by the government and the resulting high inflation could lead to tightening of monetary conditions. This can have an adverse impact on demand, particularly in interest sensitive sectors like automobiles.

 

2009-10 saw the automobile industry grow by 28% primarily as a result of low base effect. While a repetition of such a performance is unlikely in the current year, the directors feel that the business will continue to see good growth and remain optimistic about the prospects in the current year and into the future. The directors also believe that the company’s strategy of offering better value through closely tailoring its offerings to customer requirements and providing superior service will help grow the company’s share of the market and to maintain performance.

 

CONTINGENT LIABILITIES IN RESPECT OF:

 

Particulars

31.03.2010

(Rs. in millions)

a. Sales tax demands disputed in appeals

These relate to non- submission of C and F forms and dispute as regards classification of goods (pending at various stages, from Assistant Commissioner (Appeal) to the High Court)

120.240

b. Income Tax demand disputed in appeal 

(mainly relating to matters like disallowances of interest expenses etc. (pending before the Income Tax Appellate Tribunal as at 31st March, 2009)

--

c. Guarantee given to a bank on behalf of subsidiary

21.400

 

Note:

With regard to matters (a) above, the Company is hopeful of succeeding and as such does not expect any significant liability to crystallize.

 

FIXED ASSTES:

Tangible Assets

v      Leasehold land

v      Factory Building

v      Plant and Machinery

v      Computers

v      Furniture and Fixtures

v      Office Equipments

Intangible Assets

v      Dealership network

v      Customer list

v      Shade formulations

v      Motor manufacturers approval

v      Technical know-how

v      Software

 

 

 

 


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.49.90

UK Pound

1

Rs.78.15

Euro

1

Rs.65.09

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

5

OPERATING SCALE

1~10

5

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

5

--PROFITABILIRY

1~10

5

--LIQUIDITY

1~10

5

--LEVERAGE

1~10

5

--RESERVES

1~10

5

--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

 

45

 

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.