MIRA INFORM REPORT

 

 

Report Date :

10.05.2012

 

IDENTIFICATION DETAILS

 

Name :

GUALA CLOSURES (INDIA) PRIVATE LIMITED

 

 

Registered Office :

D-1, Sesa Ghor, Patto, Panjim – 403001, Goa

 

 

Country :

INDIA

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

09.12.1994

 

 

Com. Reg. No.:

24-001729

 

 

Capital Investment / Paid-up Capital :

Rs. 170.000 Millions

 

 

CIN No.:

[Company Identification No.]

U74950GA1994PTC001729

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

BLRG04447C

 

 

PAN No.:

[Permanent Account No.]

AAACG4447J

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

The Company is primarily engaged in the manufacture of non refillable plastic closures and nip caps.

 

 

No. of Employees :

Information not given by the management

 

 

RATING & COMMENTS

 

MIRA’s Rating :

A (64)

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Maximum Credit Limit :

USD 9700000

 

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having fine track. Financial position of the company appears to be sound. Trade relations are reported as fair. Business is active. Payments are reported to be regular and as per commitments.

 

The company can be considered good for normal 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

 

 

 

INFORMATION DECLINED BY

 

Name :

Mr. Parab

Designation :

Key Executive

 

 

LOCATIONS

 

Registered Office :

D-1, Sesa Ghor, Patto, 20 EDC Complex , Panjim – 403001, Goa, India

Tel. No.:

91-832-2438944 / 2438945

Fax No.:

91-832-2438943

E-Mail :

goa@gulalaindia.com

mpalha@gualaindia.com

 

 

DIRECTORS

 

AS ON 29.09.2011

 

Name :

Mr. Antonio Negro Dal

Designation :

Chairman Cum Managing Director

Address :

House No. 8 122 B Altinho, Panaji 403001, North – Goa, India

Date of Birth/Age :

24.01.1938

Date of Appointment :

14.12.1994

Date of Cession :

31.12.2011

DIN No.:

00004506

 

 

Name :

Mr. Paolo Ferrari

Designation :

Director

Address :

Plaza Dazello, 10, 15100, allessandria, Italy

Date of Birth/Age :

20.02.1956

Date of Appointment :

14.12.1994

DIN No.:

01474517

 

 

Name :

Mr. Marco Giovannini

Designation :

Director

Address :

Paleocapa Pietro N.4, 20122, Milano, Italy

Date of Birth/Age :

16.04.1956

Date of Appointment :

17.05.2007

DIN No.:

01177504

 

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

U74950GA1994PTC001729

GUALA CLOSURES (INDIA) PRIVATE LIMITED

Director

17-05-07

17-05-07

-

Active

NO

2

U29244GA2008PTC005804

OMSO ORIENT PRINTING MACHINES PRIVATE LIMITED

Alternate director

22-09-08

22-09-08

31-12-11

Active

NO

 

 

Name :

Mr. Ignatius M. D’souza

Designation :

Alternate Director

Address :

Heg 26, HIG Scheme, Housing Board Complex, Poruorim-403521, North –Goa, India

Date of Birth/Age :

08.06.1933

Date of Appointment :

14.12.1994

DIN No.:

00161553

 

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

U74950GA1994PTC001729

GUALA CLOSURES (INDIA) PRIVATE LIMITED

Alternate director

14-12-94

14-12-94

Active

NO

2

U29230GA2011PTC006813

THERMOPLAY INDIA PRIVATE LIMITED

Director

31-10-11

31-10-11

Active

NO

 

 

Name :

Mr. Ravi Gupta

Designation :

Managing Director

Address :

Shivayan H. No.1589/1, D. B. Borkar Road, Opposite Parag Bar, Alto Porvorim-403521, Goa, India

Date of Birth/Age :

11.11.1950

Date of Appointment :

11.06.2011

DIN No.:

02095846

 

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

U33100GA2008PTC005732

CREATIVE MOULDS (INDIA) PRIVATE LIMITED

Managing director

29-09-11

29-05-08

-

Active

NO

2

U29244GA2008PTC005804

OMSO ORIENT PRINTING MACHINES PRIVATE LIMITED

Managing director

01-07-11

23-06-08

-

Active

NO

3

U74999CH2009PTC031661

HINDUSTAN CLOSURES PRIVATE LIMITED

Director

30-09-10

08-01-10

23-03-11

Active

NO

4

U74950GA1994PTC001729

GUALA CLOSURES (INDIA) PRIVATE LIMITED

Managing director

29-09-11

11-06-11

-

Active

NO

 

 

Name :

Mr. Aiudi Davide

Designation :

Alternate Director

Address :

Via Gastone Sozzi, 24, Marino RM, Italy-40

Date of Birth/Age :

30.12.1981

Date of Appointment :

11.06.2011

DIN No.:

03571995

 

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

U74950GA1994PTC001729

GUALA CLOSURES (INDIA) PRIVATE LIMITED

Alternate director

11-06-11

11-06-11

Active

NO

2

U29244GA2008PTC005804

OMSO ORIENT PRINTING MACHINES PRIVATE LIMITED

Alternate director

01-07-11

01-07-11

Active

NO

3

U33100GA2008PTC005732

CREATIVE MOULDS (INDIA) PRIVATE LIMITED

Alternate director

01-07-11

01-07-11

Active

NO

 

 

KEY EXECUTIVES

 

Name :

Mr. Parab

Designation :

Key Executive

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 29.09.2011

 

Names of Shareholders

No. of Shares

Guala Cloures Orient BV, Netherlands

16150000

Ashok Kapoor

849990

Ignatius Dsouza

10

Total

17000000

 

AS ON 29.09.2011

 

Equity Shares Break Up

Percentage

Foreign holdings( Foreign institutional investor(s), Foreign companie(s) Foreign financial institution(s), Non-resident Indian(s) or Overseas Corporate bodies or Others

95.00

Other top fifty shareholders

5.00

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

The Company is primarily engaged in the manufacture of non refillable plastic closures and nip caps.

 

 

Products :

ITC CODE

PRODUCT

3923-50

Non-Refillable Automatic Plastic Closures, Performs and Nip Caps

 

PRODUCTION STATUS (AS ON 31.03.2011)

 

Particulars

Unit

Installed Capacity

Actual Production

Closures

In Nos.

440000000

438309208

Nip Caps

In Nos.

1101500000

1101320146

 

Note:

 

* Only job work activity for part of the year, hence not relevant and not disclosed

 

1) Licensed capacity has not been shown, as the same is not applicable to the industry.

 

2) Installed capacity is as certified by the management and has been accepted by the auditors without verification, being a technical matter.

 

 

GENERAL INFORMATION

 

No. of Employees :

Information not given by the management

 

 

Bankers :

·         State Bank of India, Commercial Branch, Patto, Panji-403001, Goa, India

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

·          HDFC Bank Limited, Minum Residency, Panji-403001, Goa, India

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

BSR and Company

Address :

KPMG House, Kamala Mills Compound, 448, Senapati Bapat Marg, Lower Parel, Mumbai – 400013.

Tel. No.:

91-22-39896000

Fax No.:

91-22-39836000

Pan No. :

AAAFB9852F

 

 

Ultimate Holding Company :

·         GCL Holding SCA, Luxembourg

 

 

 

Holding Company :

·         GCL Special Closures S.r.l, Italy

·         Guala Closures S. p. A. Italy

·         Guala Closures International B.V. Netherlands

 

 

Fellow Subsidiaries :

·         Beijing Guala Closures Company Limited

·         Creative GCL S.r.l

·         Guala Closures Iberica S.A

·         Guala Closures de Mexico S.A de C.V

·         Guala Closures Tools AD

 

OMSO Orient Printing Machines Private Limited

CIN No:- U29244GA2008PTC005804

 

Creative Moulds (India) Private Limited

CIN No:- U33100GA2008PTC005732

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2011

 

Authorised Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

17000000

Equity Shares

Rs.10/- each

Rs. 170.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

17000000

Equity Shares

Rs.10/- each

Rs. 170.000 Millions

 

 

 

 

 

Note: Of the above, 16,150,000 (Previous year: 16,150,000) equity shares are held by Guala Closures Orient B.V., Netherlands, the holding company.


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2011

31.03.2010

31.12.2008

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

170.000

170.000

170.000

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

2272.314

1849.555

1488.267

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

2442.314

2019.555

1658.267

LOAN FUNDS

 

 

 

1] Secured Loans

0.000

0.000

0.288

2] Unsecured Loans

0.000

0.000

0.000

TOTAL BORROWING

0.000

0.000

0.288

DEFERRED TAX LIABILITIES

57.380

66.986

62.859

 

 

 

 

TOTAL

2499.694

2086.541

1721.414

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

1206.920

1146.821

1072.395

Capital work-in-progress

84.970

34.810

78.896

 

 

 

 

INVESTMENT

75.246

0.002

0.002

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

80.229

76.998

67.045

 

Sundry Debtors

708.159

844.061

585.912

 

Cash & Bank Balances

336.927

91.779

89.176

 

Other Current Assets

2.000

0.000

0.000

 

Loans & Advances

1097.213

851.668

568.047

Total Current Assets

2224.528

1864.506

1310.180

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

65.312

36.419

195.834

 

Other Current Liabilities

63.257

61.599

43.561

 

Provisions

963.401

861.580

500.664

Total Current Liabilities

1091.970

959.598

740.059

Net Current Assets

1132.558

904.908

570.121

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

2499.694

2086.541

1721.414

 


PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2011

31.03.2010

31.12.2008

 

 

 

 

 

 

TURNOVER

2792.490

3020.310

2130.351

 

 

 

 

 

 

PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION

NA

NA

933.387

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                    

NA

NA

110.225

 

 

 

 

 

 

PROFIT BEFORE TAX

1227.788

1203.750

823.162

 

 

 

 

 

Less

TAX                                                                 

359.001

303.912

241.561

 

 

 

 

 

 

PROFIT AFTER TAX

868.787

899.838

581.601

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

1459.334

1188.029

887.346

 

 

 

 

 

Less

APPROPRIATIONS

 

 

 

 

 

Transfer to General Reserve

86.879

89.984

58.160

 

 

Dividend

382.500

460.700

190.400

 

 

Tax on Dividend

63.528

77.849

32.358

 

BALANCE CARRIED TO THE B/S

1795.214

1459.334

1188.029

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export Earnings

4.001

40.720

NA

 

TOTAL EARNINGS

4.001

40.720

NA

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

86.186

76.075

NA

 

 

Stores & Spares

19.638

19.458

NA

 

 

Capital Goods

125.961

186.080

NA

 

 

Finished Goods

103.744

0.000

NA

 

TOTAL IMPORTS

335.529

281.613

NA

 

 

 

 

 

 

Earnings Per Share (Rs.)

51.11

52.93

--

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.12.2008

Net Profit Margin

(PBT/Sales)

(%)

43.97

39.86

38.64

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

35.78

39.97

34.55

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.50

0.60

0.50

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

0.47

0.51

0.48

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

2.04

1.94

1.77

 

 

LOCAL AGENCY FURTHER INFORMATION

 

Check List by Info Agents

Available in Report (Yes / No)

1) Year of Establishment

 Yes

2) Locality of the firm

Yes

3) Constitutions of the firm

Yes

4) Premises details

No

5) Type of Business

 Yes

6) Line of Business

Yes

7) Promoter's background

Yes

8) No. of employees

 Yes

9) Name of person contacted

Yes

10) Designation of contact person

Yes

11) Turnover of firm for last three years

Yes

12) Profitability for last three years

Yes

13) Reasons for variation <> 20%

 --

14) Estimation for coming financial year

No

15) Capital in the business

Yes

16) Details of sister concerns

Yes

17) Major suppliers

No

18) Major customers

No

19) Payments terms

No

20) Export / Import details (if applicable)

 --

21) Market information

 --

22) Litigations that the firm / promoter involved in

--

23) Banking Details

Yes

24) Banking facility details

Yes

25) Conduct of the banking account

 --

26) Buyer visit details

 --

27) Financials, if provided

Yes

28) Incorporation details, if applicable

Yes

29) Last accounts filed at ROC

Yes

30) Major Shareholders, if available

Yes

 

 

 

BACKGROUND

 

Subject was incorporated on 9 December 1994 as a private limited company. The Company is primarily engaged in the manufacture of non refillable plastic closures and nip caps. The Company has manufacturing plants at Goa and Daman. The registered office of the Company is situated in Panjim, Goa.

 

 

OPERATIONAL PERFORMANCE:

 

The sales have increased during the year on an annualized basis. Strict monitoring of operations ensured the increase in gross profit also on an annualized basis.

 

The demand for Nip Cap continues to grow in double digit. As in the previous year, the Company has exported its products to Nepal, Sri Lanka, Malaysia, Jordan, Italy etc. During the year the operation of the PET-preform manufacturing unit was discontinued.

 

During the year, the Board, considering the growing demand for security closures, approved setting up a new plant at Ahmedabad. This new plant is expected to be operational in October, 2011. With this expansion, the installed capacity of manufacturing Closures/Nip Caps will be higher by 30%.

 

 

CONTINGENT LIABILITIES:

(Rs. In Millions)

Particulars

31.03.2011

As at and for the

15 months period

ended 31 March 2010

Letter of credit issued by the Banks

22.357

0.000

Excise Duty

2.680

0.000

Bank guarantees given by the Company

14.137

11.537

 

(ii) The Company is eligible for sales tax incentive under the Goa Value Added Tax Act, 2005 as per the conditions stipulated in the applicable scheme. The Company may be liable for penalty in case of non-fulfillment of conditions over the stipulated period.

 

(iii) Subsequent to year end, the Company received a show cause notice cum demand (SCN) from the Joint Commissioner of Central Excise and Service tax, Panaji – Goa to pay excise duty aggregating to Rs. 2,679,993 on sales tax incentive retained by the Company. The Company has filed a reply to the said SCN. This is an industry-wide issue for all units located in Goa Industrial Development Corporation area with precedents of legal cases on the issue, as to why the excise duty should not be levied on the sales tax incentive retained by the Company. In view of the above, the management believes that the probability of case being decided in favour of the Company is very high and hence, no provision for the same is created in the books.

 

FORM 8

 

Corporate identity number of the company

U74950GA1994PTC001729

Name of the company

GUALA CLOSURES (INDIA) PRIVATE LIMITED

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

D-1, Sesa Ghor, Patto, Panjim – 403001, Goa, India

This form is for

Creation of charge

Type of charge

Book debts

Movable property (not being pledge)

Floating charge

Particular of charge holder

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

Nature of instrument creating charge

letter of hypothecation of stocks and book debts

Date of instrument Creating the charge

22.01.2010

Amount secured by the charge

Rs. 200.000 Millions

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

Rate of interest

As stipulated by the bank from time to time.

 

Terms of repayment

Subject to discretion of the bank

 

Margin

As may be specified by the bank from time to time.

 

Extent and operation of the charge

First and exclusive charge by way of hypothecation on entire current assets of the company both present and future.

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

First and exclusive charge by way of hypothecation on entire current assets of the company both present and future.

 

 

FIXED ASSETS

 

  • Land
  • Building
  • Plant and Machinery
  • Vehicles
  • Office and Equipment
  • Electrical Fittings
  • Furniture and Fixtures

 

 


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. 53.46

UK Pound

1

Rs. 86.27

Euro

1

Rs. 69.40

 

 

INFORMATION DETAILS

 

Report Prepared by :

SDA


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

7

PAID-UP CAPITAL

1~10

7

OPERATING SCALE

1~10

7

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

7

--PROFITABILIRY

1~10

8

--LIQUIDITY

1~10

7

--LEVERAGE

1~10

7

--RESERVES

1~10

8

--CREDIT LINES

1~10

6

--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

 

64

 

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.