MIRA INFORM REPORT

 

 

Report Date :

07.12.2013

 

IDENTIFICATION DETAILS

 

Name :

GOYAL KNITFAB PRIVATE LIMITED

 

 

Registered Office :

Plot No. 505,  N H No 8. Village-Palsana, Taluka-Palsana, Surat – 394315, Gujarat

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

22.03.2001

 

 

Com. Reg. No.:

04-39344

 

 

Capital Investment / Paid-up Capital :

Rs. 29.390 Millions

 

 

CIN No.:

[Company Identification No.]

U17118GJ2001PTC039344

 

 

IEC No.:

5201000193

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

SRTG00345C

 

 

PAN No.:

[Permanent Account No.]

AABCG3803B

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Manufacturer of Fabrics.

 

 

No. of Employees :

Information declined by management

 

 

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

 

Maximum Credit Limit :

USD 660000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having moderate track record.

 

The rating reflects GKPL’s modest scale of operations in the synthetic textile fabrics industry and high working capital requirements. Further there appears drastic dip in profit of the company during the financial year 2013.

 

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

 

The company can be considered for business dealing 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.

 

 

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.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

CRISIL

Rating

Long term rating: “BB”

Rating Explanation

Moderate risk of default and high credit risk.

Date

01.11.2012

 

Rating Agency Name

CRISIL

Rating

Short term rating: “A4+”

Rating Explanation

Minimal degree of safety and very high credit risk.

Date

01.11.2012

 

 

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. Manish Soni

Designation :

Accounts Manager

Contact No.:

91-262-2265266

Date :

05.12.2013

 

 

LOCATIONS

 

Registered Office :

Plot No. 505,  N H No 8. Village-Palsana, Taluka-Palsana, Surat – 394315, Gujarat, India

Tel. No. :

91-262-2265266/ 265267

Fax No. :

91-262-2265268

E-Mail :

goyalknitfab@gmail.com

info@goyalknitfab.com

Website :

www.goyalknitfab.com

 

 

DIRECTORS

 

As on 23.09.2013

 

Name :

Mr. Atul Sitaram Goyal

Designation :

Director

Address :

4A, Ravitej Apartments, Athawa Lines, Surat - 395001, Gujarat, India

Date of Birth/Age :

26.12.1977

Qualification :

B.E. (Chemical)

Date of Appointment :

22.03.2001

DIN No. :

00096470

 

 

Name :

Mr. Sitaram Ramkumar Goyal

Designation :

Managing Director

Address :

4A, Ravitej Apartments, Athawa Lines, Surat-395001, Gujarat, India

Date of Birth/Age :

19.01.1951

Qualification :

B.Com

Date of Appointment :

22.03.2001

DIN No. :

00096490

 

 

Name :

Mr. Ramawtarsingh Rameshwarlal Poonia

Designation :

Whole-time director

Address :

C/O. Goyal Knitfab Private Limited, Block No. 505, N.H. 8, Palsana, Surat – 394315, Gujarat, India

Date of Birth/Age :

30.11.1979

Date of Appointment :

15.01.2013

DIN No. :

01397538

 

 

KEY EXECUTIVES

 

Name :

Mr. Manish Soni

Designation :

Accounts Manager

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on 23.09.2013

 

Note: Shareholding details file attached.

 

As on 23.09.2013

 

Equity Share Break up (Percentage of Total Equity)

 

Category

Percentage of Holding

Bodies corporate

38.75

Directors or relatives of Directors

61.22

Other top fifty shareholders

0.03

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer of Fabrics.

 

 

GENERAL INFORMATION

 

No. of Employees :

Information declined by management

 

 

Bankers :

·         State Bank of India, Mid-Corporate Group Industrial Finance Branch, Marble Arch, Race Course Circle, Vadodara - 390007, Gujarat, India

 

Bank of Baroda, Industrial Estate Pandesara Branch, Surat - 395001, Gujarat, India

 

 

Facilities :

SECURED LOANS

31.03.2013

(Rs. in Millions)

31.03.2012

(Rs. in Millions)

LONG TERM BORROWINGS

 

 

Term Loans -From Banks

65.399

87.436

Buyers Credit (Fixed Assets)

53.754

22.122

SHORT TERM BORROWINGS

 

 

Working Capital Loan from SBI

52.010

12.787

FCNR SBI

55.160

50.340

L C  Payable

0.000

3.491

Total

226.323

176.176

 

NOTE:

 

LONG TERM BORROWINGS

 

Term Loan from State Bank of India, IFB Branch, Vadodra is secured by way of first charge over entire existing and proposed fixed assets of the company including land and building of the unit located at Block no 505, NH 8, village Palsana, Surat.

 

Vehicle Loans from Bank of ICICI Bank Ltd are secured by way of hypothecation of respective vehicles. All the vehicle are in the name of Directors

 

SHORT TERM BORROWINGS

 

Working capital and LC facility from State Bank of India, IFB Branch, Vadodara is secured by way of hypothecation of entire current assets of the company such as raw material, WIP, finished goods and receivable of the company.

 

Banking Relations :

--

 

 

Auditors :

 

Name :

S. K. Kabra and Company

Chartered Accountants

Address :

1006, Rathi Palace, Kamela Darwaja,  Ring Road, Surat – 395002, Gujarat, India

Tel. No. :

91-261-2320131/ 3109696

E-Mail :

cakabra@gmail.com

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

AAJFS6674D

 

 

Enterprise controlled by key management personnel and their relatives (EKMP):

Harodia Trades LLP

 

 

CAPITAL STRUCTURE

 

As on 31.03.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

3,500,000

Equity Shares

Rs.10/- each

Rs. 35.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

2,939,000

Equity Shares

Rs.10/- each

Rs. 29.390 Millions

 

 

 

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2013

31.03.2012

31.03.2011

I.        EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

29.390

29.390

29.015

(b) Reserves & Surplus

136.592

130.849

87.639

(c) Money received against share warrants

0.000

0.000

0.000

 

 

 

 

(2) Share Application money pending allotment

0.000

0.000

0.000

Total Shareholders’ Funds (1) + (2)

165.982

160.239

116.654

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

161.281

146.197

139.545

(b) Deferred tax liabilities (Net)

22.358

19.603

16.480

(c) Other long term liabilities

0.000

0.000

0.000

(d) long-term provisions

0.000

0.000

0.000

Total Non-current Liabilities (3)

183.639

165.800

156.025

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

107.170

66.618

90.445

(b) Trade payables

35.385

24.378

24.010

(c) Other current liabilities

46.726

41.805

4.717

(d) Short-term provisions

0.000

0.000

1.935

Total Current Liabilities (4)

189.281

132.801

121.107

 

 

 

 

TOTAL

538.902

458.840

393.786

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

333.748

267.695

265.329

(ii) Intangible Assets

0.000

0.000

0.000

(iii) Capital work-in-progress

0.000

45.433

11.542

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

0.003

0.003

0.000

(c) Deferred tax assets (net)

0.000

0.000

0.000

(d)  Long-term Loan and Advances

22.947

17.683

6.947

(e) Other Non-current assets

0.881

1.118

6.500

Total Non-Current Assets

357.579

331.932

290.318

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

117.599

59.749

50.324

(c) Trade receivables

31.582

40.210

33.548

(d) Cash and cash equivalents

16.734

14.110

0.263

(e) Short-term loans and advances

6.218

6.865

8.876

(f) Other current assets

9.190

5.974

10.457

Total Current Assets

181.323

126.908

103.468

 

 

 

 

TOTAL

538.902

458.840

393.786

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2013

31.03.2012

31.03.2011

 

 

SALES

 

 

 

 

 

Processing Income

111.412

102.401

101.348

 

 

Sales

199.835

256.456

175.917

 

 

Other Income

2.135

1.715

3.571

 

 

TOTAL                                    

313.382

360.572

280.836

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

TOTAL                                    

273.100

321.571

241.219

 

 

 

 

 

 

PROFIT / (LOSS) BEFORE TAX, DEPRECIATION AND AMORTISATION

40.282

39.001

39.617

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                    

29.462

23.599

23.243

 

 

 

 

 

 

PROFIT/ (LOSS)  BEFORE EXCEPTIONAL ITEMS AND TAX 

10.820

15.402

16.374

 

 

 

 

 

Less

EXCEPTIONAL ITEMS

2.293

0.000

0.000

 

 

 

 

 

 

PROFIT/ (LOSS)  AFTER EXCEPTIONAL ITEMS AND TAX 

8.527

15.402

16.374

 

 

 

 

 

Less

TAX                                                                 

5.077

1.817

6.390

 

 

 

 

 

 

PROFIT/ (LOSS)  AFTER TAX

5.743

13.585

9.984

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

51.189

37.604

27.620

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

56.932

51.189

37.604

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

FOB Value of Exports

5.752

11.426

29.908

 

TOTAL EARNINGS

5.752

11.426

29.908

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

23.327

3.715

13.432

 

 

Finish

0.000

2.197

0.000

 

 

Stores & Spares

1.647

1.279

0.386

 

 

Coal

1.713

0.000

0.000

 

 

Capital Goods

21.270

41.797

28.777

 

TOTAL IMPORTS

47.957

48.988

42.595

 

 

 

 

 

 

Earnings / (Loss) Per Share (Rs.)

1.95

4.62

3.44

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

1.83

3.77

3.56

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

2.74

4.29

5.91

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

1.58

3.73

4.28

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.05

0.10

0.14

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

1.62

1.33

1.97

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

0.96

0.96

0.85

 

 

LOCAL AGENCY FURTHER INFORMATION

 

CURRENT MATURITIES OF LONG TERM DEBTS

 

Particulars

31.03.2013

(Rs. In Millions)

31.03.2012

(Rs. In Millions)

31.03.2011

(Rs. In Millions)

 

 

 

 

Current Maturities of Long Term Debts

39.377

35.632

32.818

 

 

 

 

 

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 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)

No

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

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

Yes

 

 

INDEX OF CHARGES

 

S.NO.

CHARGE ID

DATE OF CHARGE CREATION/

MODIFICATION

CHARGE AMOUNT SECURED

CHARGE HOLDER

ADDRESS

SERVICE REQUEST NUMBER (SRN)

1

10061333

30/07/2013 *

380,500,000.00

STATE BANK OF INDIA

MID-CORPORATE GROUP INDUSTRIAL FINANCE BRANCH, MARBLE ARCH, RACE COURSE CIRCLE, VADODARA - 390007, GUJARAT, INDIA

B82615576

2

10047942

30/07/2013 *

284,500,000.00

STATE BANK OF INDIA

MID-CORPORATE GROUP INDUSTRIAL FINANCE BRANCH, MARBLE ARCH, RACE COURSE CIRCLE, VADODARA - 390007, GUJARAT, INDIA

B82617812

 

* Date of charge modification

 

 

UNSECURED LOANS

 

PARTICULAR

31.03.2013

(Rs. in Millions)

31.03.2012

(Rs. in Millions)

LONG TERM BORROWINGS

 

 

Loans and Advances from Related Parties

1.353

5.879

Loans and Advances from other Parties

40.775

30.760

Total

42.128

36.639

 

 

YEAR IN RETROSPECT AND FUTURE OUTLOOK:

 

During the year, the Company has achieved total turnover of Rs. 311.247 Millions as against Rs. 358.857 Millions of previous year. The export sales of the Company have reduced by approx. 50% to Rs. 5.752 Millions as against Rs. 11.426 Millions of previous year thereby impacting the margins. The net profit of the Company has fallen to Rs. 5.743 Millions on account of loss on sale of fixed assets. The recession in textile industry, depressing global scenario and extremely volatile fluctuations in the Foreign Exchange rate have due impact on the performance of the Company. The management clearly outlined various initiatives and is exploring newer markets at global level to negate the current challenges and come out with better returns.

 

 

CONTINGENT LIABILITIES (AS ON 31.03.2013):

 

a) Claims against the company not ack. As debts

 

Nil

b) Gaurantees

 

Contingent liability to the extent of Rs. 24.232 Millions (P.Y. 24.276 Millions) not provided in books of accounts against bond executed in favour of customs department towards export commitment under EPCG and Advance licence Scheme. Rs 690.000 Millions towards Gaurantee given to Financial Institutions for loan taken by New Palasana Ind Coop Soc Limited (CETP Purpose)

Other money for which the company is contingently liable

Exclse Demand raised by Central Excise Department liable for Rs 0.234 Millions pending at CESTATE and Rs 0.720 Millions which is pending at Commissioner appeals

 

 

FIXED ASSETS

 

·         Land

Building

Plant and Machinery

Electrification

Office Equipments

Furniture and Fixture

Computers

Vehicles

 

 


 

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.61.67

UK Pound

1

Rs.100.65

Euro

1

Rs.84.25

 

 

INFORMATION DETAILS

 

Information Gathered by :

HNA

 

 

Report Prepared by :

MRI

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

4

PAID-UP CAPITAL

1~10

3

OPERATING SCALE

1~10

4

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

4

--PROFITABILIRY

1~10

4

--LIQUIDITY

1~10

3

--LEVERAGE

1~10

3

--RESERVES

1~10

4

--CREDIT LINES

1~10

3

--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

DEFAULTER

 

 

--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.