MIRA INFORM REPORT

 

 

Report Date :

21.12.2013

 

IDENTIFICATION DETAILS

 

Name :

GLAND PHARMA LIMITED

 

 

Registered Office :

#6-3-865/1/2, Flat No. 201, Green Land Apartments, Ameerpet, Hyderabad - 500016, Andhra Pradesh

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

20.03.1978

 

 

Com. Reg. No.:

01-002276

 

 

Capital Investment / Paid-up Capital :

Rs.117.585 Millions

 

 

CIN No.:

[Company Identification No.]

U24239AP1978PLC002276

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

HYDG00199D

 

 

PAN No.:

[Permanent Account No.]

AAACG8036B

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Manufacturer of different types of Formulations and Active Pharmaceutical Ingredients.

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

A (63)

 

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 24000000

 

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

Litigation :

Clear

 

 

Comments :

Subject is a well-established company having a fine track record.

 

Financial position of the company appears to be strong. Over all fundamentals of the company appears to be sound and healthy.

 

Directors are reported to be experienced and respectable businessmen.

 

Trae 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 – 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.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

FITCH

Rating

A (Long Term Rating)

Rating Explanation

The default risk is low. The capacity for payment of financial commitment is considered strong.

Date

March 2013

 

 

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.

 

LOCATIONS

 

Registered Office :

#6-3-865/1/2, Flat No. 201, Green Land Apartments, Ameerpet, Hyderabad - 500016, Andhra Pradesh, India

Tel. No.:

91-40-23541535 / 66621010

Fax No.:

91-40-23402229

E-Mail :

sampath@glandpharma.com

gland@hd1.vsnl.net.in

gland@glandpharma.com

yvgkrao@glandpharma.com

Website :

www.glandpharma.com

Area :

4000 Sq .ft

Location :

Owned

 

 

Factory 1 :

Plot No. 9, Anrich Industrial Estate, Bollaram- 502325, India

 

 

Factory 2:

D. P. Pally Village, Dunogial P.O. Hyderabad-500016, Andhra Pradesh,  India

 

 

Factory 3:

Plot No. C1-C9, Visakhapatnam Special Economic Zone (VSEZ), Duvvada, Visakhapatnam- 530046, Andhra Pradesh, India

 

 

Branch Office:

Near Ghandi Maisamma “X” Roads, D. P. Pally, Hyderabad - 500043, Andhra Pradesh,  India

 

 

DIRECTORS

 

As on 25.09.2013

 

Name :

Mr. Penmetsa Venkata Narasimha Raju

Designation :

Chairman

Address :

303, My Home Gardenia Apartments, Ameerpet. Hyderabad - 500 016, Andhra Pradesh, India

Date of Birth/Age :

28.05.1933

Date of Appointment :

01.10.2009

DIN No.:

00180021

PAN No.:

AFIPP8042G

 

 

Name :

Mr. Ravindranath Penmesta

Designation :

Vice Chairman and Managing Director

Address :

307, My Home Gardenia Apartments, Ameerpet, Hyderabad - 500 016, Andhra Pradesh, India

Date of Birth/Age :

11.10.1956

Date of Appointment :

01.10.2009

DIN No.:

00179939

PAN No.:

AHMPP1651R

 

 

Name :

Mr. Byrraju Rama Raju

Designation :

Executive Director

Address :

R/O B1, #8-2-317/1, Cross Winds Apartments, Road No. 14, Banjara Hills Hyderabad - 500 034, Andhra Pradesh, India

Date of Birth/Age :

08.03.1980

Date of Appointment :

13.06.2005

DIN No.:

00148704

 

 

Name :

Dr. Gollagunta Nandamuni

Designation :

Director

Address :

205, D Block, Landmark Residency, 1-56, Madinguda, Hyderabad-500050, Andhra Pradesh,  India

Date of Birth/Age :

15.07.1939

Date of Appointment :

01.09.2012

DIN No.:

00245512

 

 

Name :

Mr. Chivukula Gopala Krishna Murty

Designation :

Director

Address :

7-B, Sanjeevareddy Nagar, Hyderabad-500038, Andhra Pradesh, India

Date of Birth/Age :

16.01.1931

Date of Appointment :

30.08.2004

DIN No.:

00312700

 

 

Name :

Mr. Mohammed Moheb Masthan Ali

Designation :

Director

Address :

8-2-676/B/12, Plot No.48, Sai Nagar Colony, Banjara Hills,  Road No. 13, Hyderabad- 500034, Andhra Pradesh,  India.

Date of Birth/Age :

12.12.1943

Date of Appointment :

29.09.2006

DIN No.:

00699254

 

 

Name :

Mr. Udo Jahannes Vetter

Designation :

Director

Address :

IM Kammer Bruehl 24, D 88212, Ravensburg, Germany.

Date of Birth/Age :

23.11.1954

Date of Appointment :

22.12.2007

DIN No.:

00707474

 

 

Name :

Mr. Hariharanth Buggana

Designation :

Director

Address :

Plot No. 493, Road No. 22, Jublie Hills, Hyderabad- 500033, Andhra Pradesh, India.

Date of Birth/Age :

22.06.1968

Date of Appointment :

25.08.2008

DIN No.:

00695002

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on 25.09.2013

 

SHAREHOLDING DETAILS FILE ATTACHED

 

Equity Share Break up (Percentage of Total Equity)

 

As on 25.09.2013

 

Category

Percentage

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

39.91

Bodies corporate

57.26

Directors or relatives of Directors

2.83

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer of different types of Formulations and Active Pharmaceutical Ingredients.

 

 

Products :

 

PRODUCT DESCRIPTION

ITEM CODE NO. (ITC CODE)

Enoxaparin

30019091

Heparin

30019091

Choindroitin Sulfate

30019099

Protamine Sulphate

29420001

Amikacin

29420039

Sodium Hyaluronate

29420039

Glucosamine

30019099

 

 

 

PRODUCTION STATUS : (AS ON 31.03.2011)

(Figures in Millions)

INSTALLED CAPACITY

31.03.2011

Ampoules

120.000

Vials

180.000

Pre-filled Syringes

48.000

Bottles

3.000

 

PRODUCTION

31.03.2011

Injectables

130.540

Orals (Strip of 10’s)

0.270

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Available

 

 

Bankers :

·         The Bank of Nova Scotia, 6-3-346/1, Road No 1, Banjarahills, Hyderabad - 500034, Andhra Pradesh, India

·         Syndicate Bank, Corporate Finance Branch, 6-3-666, 1st Floor, Lumbini Towers, Somajiguda, Hyderabad - 500082, Andhra Pradesh, India

 

 

Facilities :

Secured Loan

31.03.2013

(Rs. in Millions)

31.03.2012

(Rs. in Millions)

Long-term Borrowings

 

 

Rupee term loans from banks

300.000

0.000

Term loans from others

20.433

20.433

Other loans and advances, others

7.203

6.417

Total

327.636

26.850

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Y. Raghuram and Company

Chartered Accountants

Address :

118, Phase –I, Kamalapuri, 8-3-833/ 118, Srinagar Colony, Hyderabad-500073, Andhra Pradesh, India

PAN No.:

AAAFY5141J

 

 

Enterprises which are

owned, or have significant

influence of or are partners

with Key management

personnel and their relatives :

Gland Chemicals Private Limited

CIN No.: U24110AP1974PTC001694

 

 

 

CAPITAL STRUCTURE

 

As on 31.03.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

16,000,000

Equity Shares

Rs.10/- each

Rs.160.000 Millions

1,000,000

Preference Shares

Rs.10/- each

Rs.10.000 Millions

 

Total

 

Rs. 170.000 Millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

11,758,494

Equity Shares

Rs.10/- each

Rs.117.585 Millions

 

 

 

 

 

 

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

BRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2013

31.03.2012

31.03.2011

I.        EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

117.585

117.585

117.585

(b) Reserves & Surplus

5980.129

4399.213

3386.944

(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)

6097.714

4516.798

3504.529

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

398.124

93.812

147.130

(b) Deferred tax liabilities (Net)

233.384

197.434

173.063

(c) Other long term liabilities

2.650

7.650

7.650

(d) long-term provisions

17.074

5.373

6.308

Total Non-current Liabilities (3)

651.232

304.269

334.151

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

850.444

750.784

472.268

(b) Trade payables

484.141

536.476

303.167

(c) Other current liabilities

1055.556

1047.033

1180.480

(d) Short-term provisions

40.806

25.014

29.459

Total Current Liabilities (4)

2430.947

2359.307

1985.374

 

 

 

 

TOTAL

9179.893

7180.374

5824.054

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

3085.640

2062.026

1678.878

(ii) Intangible Assets

0.000

0.000

0.000

(iii) Capital work-in-progress

2080.056

1427.455

659.883

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

0.525

0.275

0.275

(c) Deferred tax assets (net)

0.000

0.000

0.000

(d)  Long-term Loan and Advances

39.151

25.992

15.705

(e) Other Non-current assets

0.000

0.000

0.000

Total Non-Current Assets

5205.372

3515.748

2354.741

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

1676.489

1804.611

1993.635

(c) Trade receivables

1279.139

920.843

740.973

(d) Cash and cash equivalents

916.532

840.684

640.269

(e) Short-term loans and advances

93.505

90.531

85.817

(f) Other current assets

8.856

7.957

8.619

Total Current Assets

3974.521

3664.626

3469.313

 

 

 

 

TOTAL

9179.893

7180.374

5824.054

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Income

7696.801

5266.697

4579.022

 

 

Other Income

11.067

138.849

97.366

 

 

TOTAL                                     (A)

7707.868

5405.546

4676.388

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Cost of materials consumed

3665.976

2797.205

2708.158

 

 

Purchases of stock-in-trade

93.742

65.299

46.495

 

 

Changes in inventories of finished goods, work-in-progress and

stock-in-trade

(52.880)

3.107

(168.498)

 

 

Employee benefit expense

657.819

460.023

347.054

 

 

Other expenses

993.112

610.155

489.957

 

 

TOTAL                                     (B)

5357.769

3935.789

3423.166

 

 

 

 

 

Less

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

2350.099

1469.757

1253.222

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

63.644

27.691

37.701

 

 

 

 

 

 

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

2286.455

1442.066

1215.521

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

145.658

108.207

92.406

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

2140.797

1333.859

1123.115

 

 

 

 

 

Less

TAX                                                                  (H)

559.881

321.591

252.108

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

1580.916

1012.268

871.007

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

3183.725

2173.457

1304.450

 

 

 

 

 

Less

APPROPRIATIONS

 

 

 

 

 

Transfer to General Reserve

2.000

2.000

2.000

 

BALANCE CARRIED TO THE B/S

4762.641

3183.725

2173.457

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

NA

3848.179

3449.379

 

 

 

 

 

 

Earnings Per Share (Rs.)

134.45

86.09

74.07

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

20.51

18.73

18.63

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

27.81

25.33

24.53

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

30.15

23.19

21.75

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.35

0.30

0.32

 

 

 

 

 

Debt Equity Ratio

(Total Debt /Networth)

 

0.20

0.19

0.18

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

0.65

0.81

0.99

 

 

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

No

10]

Designation of contact person

No

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

Yes

33]

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

No

34]

External Agency Rating, if available

Yes

 

UNSECURED LOAN

 

PARTICULARS

31.03.2013

(Rs. in Millions)

31.03.2012

(Rs. in Millions)

Long-term Borrowings

 

 

Deferred sales tax loan

70.488

66.962

Short-term borrowings

 

 

Rupee term loans from others

413.644

31.465

Foreign currency term loans from others

436.800

719.320

Total

920.932

817.747

 

FIXED ASSETS:

 

·         Land

·         Buildings

·         Plant and Machinery

·         Laboratory Equipment

·         R and D Equipments

·         Furniture and Fixtures

·         Office Equipment

·         Vehicles

·         Tubewell

·         Computers


 

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.62.24

UK Pound

1

Rs.101.81

Euro

1

Rs.84.88

 

 

INFORMATION DETAILS

 

Report Prepared by :

KVT

 


 

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

7

--LIQUIDITY

1~10

7

--LEVERAGE

1~10

7

--RESERVES

1~10

7

--CREDIT LINES

1~10

7

--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

 

63

 

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

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NB

                                       New Business

 

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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.