MIRA INFORM REPORT

 

 

Report Date :

05.05.2012

 

IDENTIFICATION DETAILS

 

Name :

TACHE JEWELRY PRIVATE LIMITED

 

 

Registered Office :

Plot No. GJ – 02, Seepz Seepz SEZ, Andheri (East), Mumbai – 400 096,  Maharashtra 

 

 

Country :

Indiaa

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

03.02.2003

 

 

Com. Reg. No.:

11-138986

 

 

Capital Investment / Paid-up Capital :

Rs. 71.868 Millions

 

 

CIN No.:

[Company Identification No.]

U36911MH2003PTC138986

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMT08622F

 

 

PAN No.:

[Permanent Account No.]

AABCT7791D

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Manufacturer and Exporter of Diamond studded Gold Jewelry like rings, pendants, earrings, bracelets and necklaces.

 

 

No. of Employees :

Not Available

 

 

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 900000

 

 

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)

Indiaa

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 :

Plot No. GJ – 02, Seepz Seepz SEZ, Andheri (East), Mumbai – 400 096,  Maharashtra 

Tel. No.:

91-22-28293705 / 67779999

Fax No.:

91-22-28293703 / 67779950

E-Mail :

nikhil.khandwala@tachejewellery.com

 

 

DIRECTORS

 

As on 17.06.2011

 

Name :

Mr. Victor Henry Weinman

Designation :

Director

Address :

7, Bretton Ridge Road, Mount Kisco, New York - 10549, USA

Date of Birth/Age :

11.12.1946

Date of Appointment :

26.04.2003

DIN No.:

00558764

 

Other Directorship :

 

S.No.

CIN

Name of the Company

Current designation of the director

Date of appointment at current designation

Original date of appointment

Company Status

Defaulting status

1

U36911MH2003PTC138986

TACHE JEWELRY PRIVATE LIMITED

Director

26-04-03

26-04-03

Active

NO

 

 

Name :

Mr. Jacques Joseph Tache

Designation :

Director

Address :

34, Peter Benoitstraat, Antwerp - 2018, Belgium

Date of Birth/Age :

16.06.1968

Date of Appointment :

27.08.2007

DIN No.:

02421425

 

Other Directorship :

 

S.No.

CIN

Name of the Company

Current designation of the director

Date of appointment at current designation

Original date of appointment

Company Status

Defaulting status

1

U36911MH2003PTC138986

TACHE JEWELRY PRIVATE LIMITED

Director

30-09-08

27-08-07

Active

NO

 

 

Name :

Mr. Amish Bipin Choksi

Designation :

Director

Address :

43, Himgiri, 6th floor, Peddar Road, Mumbai – 400026, Maharashtra, Indiaa

Date of Birth/Age :

26.03.1964

Date of Appointment :

24.04.2007

DIN No.:

00043931

 

Other Directorship :

 

S.No.

CIN

Name of the Company

Current designation of the director

Date of appointment at current designation

Original date of appointment

Date of cessation

Company Status

Defaulting status

1

U67120MH1982PTC026805

VIOLET INVESTMENT AND TRADING CO PRIVATE LIMITED

Whole-time director

20-09-84

20-09-84

-

Active

NO

2

U99999MH1996PTC097577

C G INTERNATIONAL PRIVATE LIMITED

Director

01-03-11

23-02-96

-

Active

NO

3

U27205MH2006PTC165627

C. G. CREATIONS PRIVATE LIMITED

Director

17-11-06

17-11-06

03-11-10

Active

NO

4

U36911MH2003PTC138986

TACHE JEWELRY PRIVATE LIMITED

Director

24-04-07

24-04-07

-

Active

NO

5

U36911GJ2010PTC061618

TCG JEWELRY PRIVATE LIMITED

Director

16-07-10

16-07-10

-

Active

NO

 

 

Name :

Mr. Nikhil Ishwarlal Khandwala

Designation :

Managing Director

Address :

1001, Manju Apartment, Nepeansea Road, Mumbai – 400006, Maharashtra, Indiaa

Date of Birth/Age :

03.08.1963

Date of Appointment :

24.04.2007

DIN No.:

00446539

 

Other Directorship :

 

S.No.

CIN

Name of the Company

Current designation of the director

Date of appointment at current designation

Original date of appointment

Date of cessation

Company Status

Defaulting status

1

U36910MH2004PTC145245

SHIVANI JEWELS PRIVATE LIMITED

Whole-time director

22-03-04

22-03-04

-

Strike off

NO

2

U99999MH1996PTC097577

C G INTERNATIONAL PRIVATE LIMITED

Director

01-03-11

01-06-06

-

Active

NO

3

U27205MH2006PTC165627

C. G. CREATIONS PRIVATE LIMITED

Director

17-11-06

17-11-06

03-11-10

Active

NO

4

U36911MH2003PTC138986

TACHE JEWELRY PRIVATE LIMITED

Managing director

24-04-07

24-04-07

-

Active

NO

5

U36911GJ2010PTC061618

TCG JEWELRY PRIVATE LIMITED

Director

16-07-10

16-07-10

-

Active

NO

 

 

Name :

Mr. Andre Christian Manfred Giloy

Designation :

Director

Address :

Fichtenhof, Idar-Oberstein - 55743, Germany

Date of Birth/Age :

26.04.1965

Date of Appointment :

27.08.2007

DIN No.:

02459957

 

Other Directorship :

 

S.No.

CIN

Name of the Company

Current designation of the director

Date of appointment at current designation

Original date of appointment

Company Status

Defaulting status

1

U99999MH1996PTC097577

C G INTERNATIONAL PRIVATE LIMITED

Director

01-04-97

01-04-97

Active

NO

2

U36911MH2003PTC138986

TACHE JEWELRY PRIVATE LIMITED

Director

30-09-08

27-08-07

Active

NO

 

 

Name :

Mr. Ashish Anit Choksi

Designation :

Director

Address :

9, Fichtenhof, Idar-Oberstein - 55743, Germany

Date of Birth/Age :

10.08.1967

Date of Appointment :

27.08.2007

DIN No.:

02117208

 

Other Directorship :

 

S.No.

CIN

Name of the Company

Current designation of the director

Date of appointment at current designation

Original date of appointment

Company Status

Defaulting status

1

U99999MH1996PTC097577

C G INTERNATIONAL PRIVATE LIMITED

Director

01-04-97

01-04-97

Active

NO

2

U36911MH2003PTC138986

TACHE JEWELRY PRIVATE LIMITED

Director

30-09-08

27-08-07

Active

NO

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on 17.06.2011

 

Names of Shareholders

 

No. of Shares

Tache Investments S.A. Luxembourg

 

3639000

C. G. International Private Limited, Indiaa

 

2900000

Meera Nikhil Khandwala

 

647750

Total

 

7186750

 

 

As on 17.06.2011

 

Equity Share Breakup

 

Percentage of Holding

Category

 

 

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

 

50.64

Bodies corporate

 

40.35

Directors or relatives of directors

 

9.01

Total

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer and Exporter of Diamond studded Gold Jewelry like rings, pendants, earrings, bracelets and necklaces.

 

 

PRODUCTION STATUS (AS ON 31.03.2011)

 

Particulars

Unit

Licensed Capacity

Installed Capacity

Actual Production (Jewellery) #

Studded Jewellery

 

Not Applicable

* Not Ascertainable

167828

 

Note:

 

* i) Management of the Company is of the opinion that installed capacity is not ascertainable on account of  product - mix and different specifications.

 

ii) Jewellery includes product mix of Gold/ Silver/ Palladium studded jewellery in the form of Bridal Rings, Rings, Earrings, Pendants, Necklace, Bracelets and others.

 

# iii) Includes - Job Work Production and Production for customer(s) from whom gold is received on a loan basis.

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Available

 

 

Bankers :

ABN Amro Bank N. V. , 7th Floor, Sakhar Bhavan, Nariman Point, Mumbai 400 021, Maharashtra, Indiaa

 

 

Facilities :

Unsecured Loans

31.03.2011

Rs. in Millions

31.03.2010

Rs. in Millions

From Public Deposits

0.000

0.000

From Other

0.750

0.000

Total

0.750

0.000

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

M.A. Parikh and Company

Chartered Accountants

Address :

Fort, Mumbai – 400001, Maharashtra, Indiaa

Income-tax PAN of auditor or auditor's firm :

AAAFM1433H

 

 

Holding Company:

Tache investment, S.A., Luxembourg

 

 

Associates:

C.G International Private Limited, Indiaa

 

 

CAPITAL STRUCTURE

 

As on 31.03.2011

 

Authorised Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

12000000

Equity Shares

Rs. 10/- each

Rs. 120.000 millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

7186750

Equity Shares

Rs. 10/- each

Rs. 71.868 Millions

 

 

 

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2011

31.03.2010

31.03.2009

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

71.868

83.383

100.791

2] Share Application Money

0.000

12.167

16.759

3] Reserves & Surplus

162.045

114.481

71.869

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

233.913

210.031

189.419

LOAN FUNDS

 

 

 

1] Secured Loans

0.000

0.000

0.000

2] Unsecured Loans

0.750

0.000

0.000

TOTAL BORROWING

0.750

0.000

0.000

DEFERRED TAX LIABILITIES

0.000

0.000

7.934

 

 

 

 

TOTAL

234.663

210.031

197.353

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

118.821

121.265

124.941

Capital work-in-progress

0.000

0.000

0.000

 

 

 

 

INVESTMENT

0.000

0.000

4.955

DEFERRED TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

97.432

56.415

51.198

 

Sundry Debtors

154.666

80.176

172.797

 

Cash & Bank Balances

44.415

49.668

11.210

 

Other Current Assets

5.232

2.077

5.323

 

Loans & Advances

2.056

2.054

1.974

Total Current Assets

303.801

190.390

242.502

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

187.148

99.592

174.631

 

Other Current Liabilities

0.229

0.200

0.187

 

Provisions

0.582

1.832

0.227

Total Current Liabilities

187.959

101.624

175.045

Net Current Assets

115.842

88.766

67.457

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

234.663

210.031

197.353

 


PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2011

31.03.2010

31.03.2009

 

 

 

 

 

 

OPERATING INCOME

656.673

527.928

588.389

 

 

 

 

 

Less

PROFIT BEFORE INTEREST, TAX, DEPRECIATION AND AMORTISATION

62.879

46.945

55.656

 

 

 

 

 

Less

INTEREST                               

0.000

0.101

0.390

 

 

 

 

 

 

PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION

62.879

46.844

55.266

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                    

4.154

4.049

4.069

 

 

 

 

 

 

PROFIT BEFORE TAX

58.725

42.795

51.197

 

 

 

 

 

Less

TAX                                                                 

10.000

6.955

8.124

 

 

 

 

 

 

PROFIT AFTER TAX

48.725

35.840

43.073

 

 

 

 

 

Add

Deferred Tax Liability

0.000

7.934

0.000

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

26.507

22.733

NA

 

 

 

 

 

Less

APPROPRIATIONS

 

 

 

 

 

Transfer to General Reserve

62.500

40.000

NA

 

BALANCE CARRIED TO THE B/S

12.732

26.507

NA

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export Earnings

649.908

516.195

586.841

 

 

Repairs

0.006

0.001

0.078

 

 

Job Work Production

4.722

8.339

0.000

 

TOTAL EARNINGS

654.637

524.535

586.919

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

582.844

455.595

477.592

 

 

Capital Goods

1.538

1.059

0.000

 

 

Others

2.777

2.611

0.908

 

TOTAL IMPORTS

587.159

459.265

478.500

 

 

 

 

 

 

Earnings Per Share (Rs.)

6.39

3.77

4.28

 

 


KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

Return on Total Assets

(PBT/Total Assets}

(%)

0.14

0.14

0.14

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.25

0.20

0.27

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

0.81

0.48

0.97

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.62

1.87

1.38

 

 

LOCAL AGENCY FURTHER INFORMATION

 

Check list by info Agents

Available in Report (Yes/ No)

Year of Establishment

Yes

Locality of the Firm

Yes

Constructions of the Firm

Yes

Premises details

No

Type of Business

Yes

Line of Business 

Yes

Promoter’s Background 

Yes

No. of Employees

No

Name of Person Contacted

No

Designation of Contact person

No

Turnover of Firm for last three years

Yes

Profitability for last three years

Yes

Reasons for variation <> 20%

----------------

Estimation for coming financial year

No

Capital in the business

Yes

Details of sister concerns

Yes

Major Suppliers

No

Major Customers

No

Payments Terms

No

Export/ Imports Details (If applicable)

No

Market Information

----------------

Litigations that the firm/ Promoters Involved in

----------------

Banking details

Yes

Banking Facility Details

Yes

Conduct of the Banking Account

---------------

Buyer visit details

---------------

Financials, if provided

Yes

Incorporation details is applicable

Yes

Last Accounts filed at ROC

Yes

Major Shareholders, if available

Yes

DIAMOND INDUSTRY – INDIA

 

-          From time immemorial, India is well known in the world as the birthplace for diamonds.  It is difficult to trace the origin of diamonds but history says that in the remote past, diamonds were mined only in India. Diamond production in India can be traced back to almost 8th Century B.C.  India, in fact, remained undisputed leader till 18th Century when Brazilian fields were discovered in 1725 followed by emergence of S. Africa, Russia and Australia.

-          The achievement of the Indian diamond industry was possible only due to combination of the manufacturing skills of the Indian workforce and the untiring and unflagging efforts of the Indian diamantaires, supported by progressive Government policies.

-          The area of study of family owned diamond businesses derives its importance from the huge conglomerate of family run organizations which operate in the diamond industry since many generations.

-          Some of the basic traits of family run business enterprises include spirit of entrepreneurship, mutual trust lowers transaction costs, small, nimble and quick to react, information as a source of advantage and philanthropy.

-          Family owned diamond businesses need to improve on many fronts including higher standard of corporate governance, long-term performance – focused strategies, modern management and technology.

-          The diamond jewellery industry in India today may be more than Rs.60000.000 millions and is rated amongst the fastest growing in the world. India ranks third in the world in domestic diamond consumption.

-          Utmost caution is to be exercised while dealing with some medium and large diamond traders which are usually engaged in fictitious import – export, inter-company transactions, financially assisted by banks. In the process, several public sector banks lost several hundred million rupees. They mostly diverted borrowed money for diamond business into real estate and capital markets.

-          Excerpts from Times of India dated 30th October 2010 is as under –

DIAMOND SAGA – DIRTY DOZEN STUCK WITH 2K CR DEBT

This could be the biggest credibility crisis the Indian diamond industry has ever faced. Fifteen banks run the risk of losing Rs.20000.000 millions lent to a dozen diamond firms in Surat. Until about two months ago, they had not repaid these dues. Bankers believe many diamantaires borrowed money during the economic downturn two years ago and diverted funds to businesses like real estate and capital markets. Many of themselves made money from these businesses but their diamond companies have gone sick and declared insolvency.

-          Most of the money borrowed from the banks in the name of their diamond business has been diverted in real estate and the share market. The banks are not in a position to seize their properties because in many cases, these were purchased in the name of their relatives and friends.

 

 

OPERATIONS:

 

The company achieved Export turnover of Rs. 789.727 Millions (Including the value of Loan Gold) during the year compare to previous year turnover of Rs. 635.302 Millions. The company has continued turnaround and achieved Net Profit of Rs. 48.725 Millions after all the provisions. During the year, the management had taken various steps including reduction in expenses, streamlining production and improving on productivity in achieving the better results.

 

 

FIXED ASSETS:

 

  • Leasehold Land
  • Factory Building
  • Plant and Machinery
  • Electrical Installations
  • Furniture and Fittings
  • Air Conditioners
  • Computers
  • Office Equipments
  • Vehicles
  • Computer 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 Indiarect 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. 53.72

UK Pound

1

Rs. 86.98

Euro

1

Rs. 70.64

 

 

INFORMATION DETAILS

 

Report Prepared by :

ACH

 


 

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

NO

--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 Indiacated 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.