MIRA INFORM REPORT

 

 

Report Date :

04.12.2013

 

IDENTIFICATION DETAILS

 

Name :

VOLTAS MATERIAL HANDLING PRIVATE LIMITED (w.e.f.03.05.2011)

 

 

Formerly Known as :

JM MATERIALS HANDLING SOLUTIONS PRIVATE LIMITED

 

 

Registered Office :

5/4, Chandan Nagar, Pune-Nagar Road, Pune – 411014, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

28.02.2011

 

 

Com. Reg. No.:

11-146031

 

 

Capital Investment / Paid-up Capital :

Rs. 130.500 Millions

 

 

CIN No.:

[Company Identification No.]

U29268PN2011PTC146031

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMJ15667B

 

 

PAN No.:

[Permanent Account No.]

AACCJ5370R

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Manufacturing of all kinds of Material Handling equipment and products.

 

 

No. of Employees :

Not Divulged

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (32)

 

RATING

STATUS

 

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is a wholly owned subsidiary of ‘Linde Material Handling Asia Pacific Pte Limited, Singapore’. It is an established company having moderate track record.

 

The company has failed to file its financial record with the government department for the year 2013.

 

As per available financial of 2012, there appear losses recorded by the company due to amortization of intangibles.

 

However, trade relations are fair. Business is active. Payment terms are slow but correct.

 

The company can be considered for business dealings with some caution.   

 

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 – March 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

India

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

INDIAN ECONOMIC OVERVIEW

 

The current downturn provides an opportunity to push ahead with reforms to accelerate growth, says the latest India Development Update report released by the World Bank. The report says that the adverse effects of rupee depreciation are likely to be offset by the gains in the exports performance due to improved external competitiveness. Since May this year, the local currency has depreciated substantially and fell to a record level of Rs 68.85 to a dollar on August, 28.

 

A stagflation like situation appears to have arisen as inflation jumped to an eight month high of 6.46 % for the month of September. It is up from 6.10 % in August. Growth continues to be muted with factory output plunging to 0.6 % in August. Onion prices have risen nearly 300 % from last September. Vegetables cost nearly 90 % more than they did last year. Wake up to the economic contribution of slum dwellers. They contribute more than 7.5 % to the country’s gross domestic product, according to a recent study conducted in 50 top cities.

 

136000 estimated number of jobs created during the second quarter of the current financial year. 50000 estimated number of additional jobs in the field of corporate social responsibility in the coming years.

 

The International Finance Corporation expects to come out with its rupee linked bonds issue before the end of 2013 as a part of its plan to raise $ 1 billion. The Apple iPhone 5c (Rs 41900 for 16 GB variant) and 5s (Rs 53500 for 16GB variant) has been launched in India from 1st November.

 

The Land Acquisition Act to provide just and fair compensation to farmers will come into force from January 1 next year, said Rural Development Minister Jairam Ramesh. The Act replaces a 119 year old registration. The Securities and Exchange Board of India has approved the trading of currency futures on the Bombay Stock Exchange. The exchange plans to launch the currency futures platform with advanced trading technology by the end of November.

 

 

RBI DEFAULTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available RBI Defaulters’ list.

 

 

EPF (Employee Provident Fund) DEFAULTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available EPF (Employee Provident Fund) Defaulters’ list as of 31-03-2012.

 

 

INFORMATION DECLINED BY

 

Name :

Mr. Ravi Mani

Designation :

Finance Manager

Contact No.:

91-20-67342157

Date :

02.12.2013

 

 

LOCATIONS

 

Registered Office :

5/4, Chandan Nagar, Pune-Nagar Road, Pune – 411014, Maharashtra, India

Tel. No.:

91-20-67342156/ 57/ 67920125

Fax No.:

Not Available

E-Mail :

vipin.verma@voltas-mh.com

ravi.mani@voltas_mh.com

vinod.kamble@voltas-mh.com

Website :

http://www.voltas-mh.com

 

 

Regional Office :

A-301, Shivalik Corporate Park, Behind IOC Petrol Pump, 132 Feet Ring Road,
Satellite, Ahmedabad – 380015, Gujarat, India

Tel. No.:

91-79-66306600 / 01

Fax No.:

91-79-66301199

E-Mail :

abhishek.ganguly@voltas-mh.com

 

 

Regional Offices :

Also Located at:

 

North Zone

·         New Delhi

Jaipur

Chandigarh

Indore

 

West Zone

·         Pune

Mumbai

 

East Zone

·         Jamshedpur

Kolkata

Bhubaneshwar

 

South Zone

·         Bangalore

Chennai

Kochi

Hyderabad

 

Central Zone

·         Nagpur

 

 

DIRECTORS

 

AS ON 28.03.2013

 

Name :

Mr. Sunil Kumar Gupta

Designation :

Managing director and Chief Executive Officer

Address :

E 402, Landmark Garden, Phase 1, Kalyani Nagar, Pune – 411006, Maharashtra, India

Date of Birth/Age :

01.09.1958

Qualification :

D.E.E.

Experience :

33 Years

Date of Appointment :

09.11.2012

DIN No.:

06407786

Other Directorship :

 

S.No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Company/ LLP Status

Defaulting status

1

U29268PN2011PTC146031

VOLTAS MATERIAL HANDLING PRIVATE LIMITED

Managing director

09/11/2012

20/10/2012

Active

NO

 

 

Name :

Daniele Mario Signorini

Designation :

Director

Address :

V Del Sarto 55 Varese Italy 21100

Date of Birth/Age :

08.11.1948

Date of Appointment :

09.03.2012

DIN No.:

03478699

Other Directorship :

 

S.No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Company/ LLP Status

Defaulting status

1

U29268PN2011PTC146031

VOLTAS MATERIAL HANDLING PRIVATE LIMITED

Director

09/03/2012

01/05/2011

Active

NO

 

 

Name :

Mr. Behram Rustam Sabawala

Designation :

Director

Address :

D 1307 Ashok Tower, Dr. S S Rao Marg, Parel, Mumbai – 400012, Maharashtra, India

Date of Birth/Age :

15.09.1961

Date of Appointment :

28.03.2013

DIN No.:

02300554

Other Directorship :

 

S.No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Date of cessation

Company/ LLP Status

Defaulting status

1

U29193MH2001PLC249228

UNIVERSAL COMFORT PRODUCTS LIMITED

Nominee director

13/09/2008

20/08/2008

01/11/2011

Active

NO

2

U29268PN2011PTC146031

VOLTAS MATERIAL HANDLING PRIVATE LIMITED

Director

28/03/2013

05/04/2011

-

Active

NO

 

 

KEY EXECUTIVES

 

Name :

Mr. Ravi Mani

Designation :

Finance Manager

 

 

Name :

Mr. Vipin Kumar Verma

Designation :

Secretary

Address :

F 302, Trillium Mgarpatta City, Pune – 411013, Maharashtra, India

Date of Birth/Age :

28.09.1961

Date of Appointment :

20.01.2012

PAN No.:

ABAPV4699M

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 28.03.2013

 

Names of Equity Shareholders

 

No. of Shares

 

Linde Material Handling Asia Pacific Pte Limited, Singapore

 

147059

Linde Material Handling Gmbh, Germany

 

1

 

 

 

Total

 

 

147060

 

 

Names of Preference Shareholders

 

No. of Shares

 

Linde Material Handling Asia Pacific Pte Limited, Singapore

 

1290294

 

 

 

Total

 

 

1290294

 

 

AS ON 28.03.2013

 

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]

100.00

 

 

Total

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturing of all kinds of Material Handling equipment and products.

 

 

Products/ Services :

ITC Code No.

 

Product Descriptions

84271000

Electric for Klift Trucks

84272000

Diesel for Klift Trucks

 

 

PRODUCTION STATUS (AS ON 31.03.2011)

 

Particulars

 

Unit

Installed Capacity

Actual Production

Material Handling Equipments

Nos.

2,500

1,570

 

Notes:

As per the Industrial Policy declared in July 1991 and as amended in April 1993, no licences are required for the products manufactured by the Company.

 

Installed capacities are as certified by the Management and relied upon by the Auditors. These are alternative and not cumulative and as such production is not strictly comparable with the same. Production data for the production at the Company's own Plant at Pune and also includes those used for captive consumption. The Company also has a subcontracting manufacturing arrangement with Voltas Limited.

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Divulged

 

 

Bankers :

Not Divulged

 

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Delloitte Haskins and Sell

Chartered Accountants

Address :

Tower 3, 27th – 32nd Floor, Indiabulls Finance Center, Elphinstone Mill Compound, Senapati Bapat Marg, Elphinstone [West], Mumbai, Maharashtra, India

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

AACFD4815A

 

 

Holding Company with effect from 01.05.2011 :

Linde Material Handling Asia Pacific Pte.(LMHAPP)

 

 

Holding Company of LMHAPP :

Linde Material Handling GmbH (Germany)

 

 

Ultimate Holding Company with effect from 01.05.2011 :

Kion Group GmbH (Germany)

 

 

Other Related Party :

Voltas Limited [L29308MH1954PLC009371]

 

 

Fellow Subsidiaries :

·         Om Carrelli Elevatori SPA

Still GMBH

URBAN-Transporte GMBH

 

 

CAPITAL STRUCTURE

 

AS ON 31.12.2012

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

150,000

Equity Shares

Rs. 10/- each

Rs. 1.500 Millions

1,385,000

Preference Shares

Rs. 100/- each

Rs. 138.500 Millions

 

Total

 

Rs. 140.000 Millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

147,060

Equity Shares

Rs. 10/- each

Rs. 1.471 Millions

1,290,294

Preference Shares

Rs. 100/- each

Rs. 129.029 Millions

 

Total

 

Rs. 130.500 Millions

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

 

31.12.2012

28.02.2011 to 31.12.2011

I.        EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

 

130.500

130.500

(b) Reserves & Surplus

 

985.676

1102.084

(c) Money received against share warrants

 

0.000

0.000

 

 

 

 

(2) Share Application money pending allotment

 

0.000

0.000

Total Shareholders’ Funds (1) + (2)

 

1116.176

1232.584

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

 

0.000

0.000

(b) Deferred tax liabilities (Net)

 

0.000

8.096

(c) Other long term liabilities

 

0.000

0.000

(d) long-term provisions

 

6.130

0.651

Total Non-current Liabilities (3)

 

6.130

8.747

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

 

0.000

0.000

(b) Trade payables

 

302.679

460.908

(c) Other current liabilities

 

218.242

133.373

(d) Short-term provisions

 

21.604

27.014

Total Current Liabilities (4)

 

542.525

621.295

 

 

 

 

TOTAL

 

1664.831

1862.626

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

 

114.433

66.986

(ii) Intangible Assets

 

592.864

751.613

(iii) Capital work-in-progress

 

1.447

2.434

(iv) Intangible assets under development

 

0.000

0.000

(b) Non-current Investments

 

0.000

0.000

(c) Deferred tax assets (net)

 

0.000

0.000

(d)  Long-term Loan and Advances

 

18.425

17.421

(e) Other Non-current assets

 

0.000

0.000

Total Non-Current Assets

 

727.169

838.454

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

 

0.000

0.000

(b) Inventories

 

462.731

489.059

(c) Trade receivables

 

282.828

351.219

(d) Cash and cash equivalents

 

128.122

48.477

(e) Short-term loans and advances

 

63.981

135.417

(f) Other current assets

 

0.000

0.000

Total Current Assets

 

937.662

1024.172

 

 

 

 

TOTAL

 

1664.831

1862.626

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

 

31.12.2012

28.02.2011 to 31.12.2011

 

SALES

 

 

 

 

 

Income

 

2055.351

1427.956

 

 

Other Income

 

NA

NA

 

 

TOTAL                                    

 

NA

NA

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

TOTAL                                    

 

NA

NA

 

 

 

 

 

 

PROFIT/ (LOSS) BEFORE TAX, DEPRECIATION AND AMORTISATION

 

59.605

49.093

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION        

 

169.803

108.913

 

 

 

 

 

 

PROFIT/ (LOSS) BEFORE TAX

 

(110.198)

(59.820)

 

 

 

 

 

Less

TAX                                                                 

 

6.210

8.096

 

 

 

 

 

 

PROFIT/ (LOSS) AFTER TAX

 

(116.408)

(67.916)

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

FOB Value of Exports

 

0.697

0.000

 

 

Service Commission

 

9.110

1.543

 

TOTAL EARNINGS

 

9.807

1.543

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

 

107.029

39.964

 

 

Finished Goods

 

121.097

16.694

 

 

Capital Goods

 

34.000

0.000

 

TOTAL IMPORTS

 

262.126

56.658

 

 

 

 

 

 

Earnings/ (Loss) Per Share (Rs.)

 

(791.57)

(563.98)

 

 

KEY RATIOS

 

PARTICULARS

 

 

 

31.12.2012

31.12.2011

Return on Total Assets

(PBT/Total Assets}

(%)

 

(6.62)

(3.22)

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

 

(0.10)

(0.05)

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

 

0.00

0.00

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

 

1.73

1.65

 

 

LOCAL AGENCY FURTHER INFORMATION

 

 

Sr. No.

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

No

9]

Name of person contacted

Yes

10]

Designation of contact person

Yes

11]

Turnover of firm for last two years

Yes

12]

Profitability for last two 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)

No

21]

Market information

--

22]

Litigations that the firm / promoter involved in

--

23]

Banking Details

No

24]

Banking facility details

No

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

31]

Date of Birth of Proprietor/Partner/Director, if available

Yes

32]

PAN of Proprietor/Partner/Director, if available

No

33]

Voter ID No of Proprietor/Partner/Director, if available

No

34]

External Agency Rating, if available

No

 

 

INDEX OF CHARGES: NO CHARGES EXIST FOR COMPANY

 

 

Note:

The registered office of the company has been shifted from Voltas House ‘A’, Dr. Babasaheb Ambedkar Road, Chinchpokli, Mumbai – 400033, Maharashtra, India to the present w.e.f.02.11.2012

 

 

CONTINGENT LIABILITIES [AS ON 31.12.2012]:

 

In respect of guarantees aggregating Rs. 8.648 Millions (Previous year Rs. 4.047 Millions) issued by Banks at the request of the Company in favour of third parties, the Company has given security by way of Fixed Deposits.

 

The Company has issued Performance Corporate Guarantees aggregating Rs. 4.385 Millions (Previous Year Rs. 2.259 Millions) to various customers.


FIXED ASSETS:

 

·         Buildings

Plant and equipment

Furniture and fixtures

Vehicles

Office equipment

Goodwill

Brands and trade marks

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 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 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. 62.34

UK Pound

1

Rs. 102.06

Euro

1

Rs. 84.46

 

 

INFORMATION DETAILS

 

Information Gathered by :

SVA

 

 

Report Prepared by :

BVA

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

2

PAID-UP CAPITAL

1~10

3

OPERATING SCALE

1~10

4

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

4

--PROFITABILIRY

1~10

3

--LIQUIDITY

1~10

4

--LEVERAGE

1~10

4

--RESERVES

1~10

4

--CREDIT LINES

1~10

4

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

NO

--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

DEFAULTERS 

 

 

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

32

 

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.