MIRA INFORM REPORT

 

 

Report Date :

04.01.2013

 

IDENTIFICATION DETAILS

 

Name :

VENUS HOME APPLIANCES PRIVATE LIMITED

 

 

Registered Office :

5/54, Senthilampannai, Mangammal Salai, Pudukottai, Thoothukkudi – 628103, Tamilnadu

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

05.04.1995

 

 

Com. Reg. No.:

18-030812

 

 

Capital Investment / Paid-up Capital :

Rs.28.000 Millions

 

 

CIN No.:

[Company Identification No.]

U30007TN1995PTC030812

 

 

PAN No.:

[Permanent Account No.]

AABCV6878P

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Manufacturer of Electric Water Heaters.

 

 

No. of Employees:

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (45)

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Maximum Credit Limit :

USD 708000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having a satisfactory track record. The latest financial are not made available with the government department.

 

As per previous year’s record, the company performance seems to be good. Trade relations are reported to be fair. Business is active. Payments are reported to be usually correct and as per commitment.

 

The company can be considered for normal business dealings at usual trade terms and condition.

 

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 – June 30, 2012

 

Country Name

Previous Rating

(31.03.2012)

Current Rating

(30.06.2012)

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

 

India is developing into an open-market economy, yet traces of its past autarkic policies remain. Economic liberalization, including industrial deregulation, privatization of state-owned enterprises, and reduced controls on foreign trade and investment, began in the early 1990s and has served to accelerate the country's growth, which has averaged more than 7% per year since 1997. India's diverse economy encompasses traditional village farming, modern agriculture, handicrafts, a wide range of modern industries, and a multitude of services. Slightly more than half of the work force is in agriculture, but services are the major source of economic growth, accounting for more than half of India's output, with only one-third of its labor force. India has capitalized on its large educated English-speaking population to become a major exporter of information technology services and software workers. In 2010, the Indian economy rebounded robustly from the global financial crisis - in large part because of strong domestic demand - and growth exceeded 8% year-on-year in real terms. However, India's economic growth in 2011 slowed because of persistently high inflation and interest rates and little progress on economic reforms. High international crude prices have exacerbated the government's fuel subsidy expenditures contributing to a higher fiscal deficit, and a worsening current account deficit. Little economic reform took place in 2011 largely due to corruption scandals that have slowed legislative work. India's medium-term growth outlook is positive due to a young population and corresponding low dependency ratio, healthy savings and investment rates, and increasing integration into the global economy. India has many long-term challenges that it has not yet fully addressed, including widespread poverty, inadequate physical and social infrastructure, limited non-agricultural employment opportunities, scarce access to quality basic and higher education, and accommodating rural-to-urban migration.

Source : CIA

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

CRISIL

Rating

BBB- (Long term rating)

Rating Explanation

Having moderate degree of safety regarding timely servicing of financial obligation. It carry Moderate credit risk.

Date

February, 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.

 

 

LOCATIONS

 

Registered Office/Factory :

5/54, Senthilampannai, Mangammal Salai, Pudukottai, Thoothukkudi – 628103, Tamilnadu, India

Tel. No.:

91-461-2271891

Fax No.:

91-461-2271890

E-Mail :

gurusamy@venushomeappliances.com

 

 

Central Marketing Office :

4/993,Kamaraj Street, Rajiv Gandhi Salai(OMR), Kottivakkam, Perungudi Post,

Chennai-600096, Tamilnadu, India.

Tel. No.:

91-44-43401515

Fax No.:

91-44-43401525

 

 

Branches :

Located at

v      Bangalore

v      Chennai

v      Cochin

v      Coimbatore

v      Chandigarh

v      Guwahati

v      Indore

v      Jammu

v      Kolkata

v      Madurai

v      Mumbai

v      New Delhi

v      Noida

v      Jaipur

v      Secunderabad

v      Patna

 

 

DIRECTORS

 

AS ON 05.09.2011

 

Name :

Mr. N. Subbiah

Designation :

Managing Director

Address :

89, New Colony, Thoothukudi – 628 003, Tamilnadu, India

Date of Birth/Age :

12.03.1948

Date of Appointment :

24.05.2004

DIN No.:

00016629

 

 

Name :

Mr. G. Vijayal

Designation :

Director

Address :

C-106, North east Extension, Thillai Nagar, Trichy – 620 018, Tamilnadu, India

Date of Birth/Age :

27.06.1936

Date of Appointment :

05.04.1995

DIN No.:

00016673

 

 

Name :

Mr. S. Mangayarkarasi

Designation :

Director

Address :

89, New Colony, Thoothukudi – 628 003, Tamilnadu, India

Date of Birth/Age :

09.09.1949

Date of Appointment :

24.05.2004

DIN No.:

00394641

 

 

Name :

Mr. R. Murali Ganesan

Designation :

Director

Address :

12/4, Bucklepuram, Thoothukudi – 628 003, Tamilnadu, India

Date of Birth/Age :

22.08.1973

Date of Appointment :

24.05.2004

DIN No.:

00016682

 

 

Name :

Mr. I. Ramkumar

Designation :

Director

Address :

B 206, B 207, TVH Park Villa, Vinayaga Nagar, Thoraipakkam, Chennai-96, Tamilnadu, India

Date of Birth/Age :

09.07.1968

Date of Appointment :

24.05.2004

DIN No.:

00027206

 

 

Name :

Mr. R. Iyadurai

Designation :

Director

Address :

3/634, Jegannathan Street, Kottivakkam, Chennai – 600 041, Tamilnadu, India

Date of Birth/Age :

06.04.1938

Date of Appointment :

18.09.2006

DIN No.:

00027236

 

 

Name :

Mr. S. Sundararaj

Designation :

Director

Address :

22, Parangusapuram, Kodambakkam, Chennai – 600 024, Tamilnadu, India

Date of Birth/Age :

03.08.1958

Date of Appointment :

21.08.2006

DIN No.:

00106014

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

U65910TN1986PTC013102

STANDRAD FINANCE & LEASING COMPANY PRIVATE LIMITED

Managing director

01/03/2010

02/07/1994

-

Active

NO

2

U30007TN1995PTC030812

VENUS HOME APPLIANCES PRIVATE LIMITED

Director

21/08/2006

21/08/2006

-

Active

NO

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 05.09.2011

 

Names of Shareholders

 

No. of Shares

 

 

 

N. Subbiah

 

240800

G. Vijayal

 

291200

I. Ramkumar

 

420000

R. Murali Ganesan

 

420000

S. Mangayarkarasi

 

420000

I. Yasodha

 

421800

Subbiah Kannan

 

266000

R. Iyadurai

 

1000

S. Singaravel

 

500

S. Sundararaj

 

106566

S. Jayaram

 

106067

S. Ranjan

 

106067

Total

 

2800000

 

AS ON 05.09.2011

 

Category

Percentage

Directors or relatives of Directors

100.00

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer of Electric Water Heaters.

 

 

PRODUCTION STATUS AS ON 31.03.2011

 

Particulars

Installed Capacity

Actual Production

Storage Heaters

219000

184690

Instant Heaters

54750

49184

 

 

GENERAL INFORMATION

 

Bankers :

UTI Bank Limited, 181, Palayamkottai Road, Tuticorin - 628003, Tamil Nadu, India

 

 

Facilities :

 

Secured Loan

 

Rs. In Millions

31.03.2011

Rs. In Millions

31.03.2010

Rupee term loans secured [abstract]

 

 

Rupee term loans banks secured

284.347

99.825

Rupee term loans financial institutions secured

0.000

0.469

Total

284.347

100.295

 

 

 

Unsecured Loan

 

Rs. In Millions

31.03.2011

Rs. In Millions

31.03.2010

Deposits From

 

 

Directors

10.558

14.491

Relatives of Directors

27.341

30.160

Total

37.899

44.651

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

M. Arumugam

Chartered Accountant

Address :

4B, A8, Mangal Mall, Mani Nagar, Tuticorin – 628103, Tamilnadu, India

PAN No.:

AARPA3590L

 

 

Associates:

Standard Electrical Services

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2011

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

3000000

Equity Shares

Rs.10/- each

Rs. 30.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital:

No. of Shares

Type

Value

Amount

 

 

 

 

2800000

Equity Shares

Rs.10/- each

Rs. 28.000 Millions

 

 

 

 

 

 

 

 

 

 

 

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2011

31.03.2010

31.03.2009

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

28.000

28.000

28.000

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

149.077

88.697

39.177

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

177.077

116.697

67.177

LOAN FUNDS

 

 

 

1] Secured Loans

284.347

100.295

99.031

2] Unsecured Loans

37.899

44.651

41.089

TOTAL BORROWING

322.246

144.946

140.120

DEFERRED TAX LIABILITIES

20.829

11.297

5.429

 

 

 

 

TOTAL

520.152

272.940

212.726

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

338.183

97.453

48.568

Capital work-in-progress

3.459

1.318

0.498

 

 

 

 

INVESTMENT

0.000

0.000

0.000

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

139.287
89.639

99.695

 

Sundry Debtors

78.370
61.065

104.320

 

Cash & Bank Balances

22.924
60.174

35.046

 

Other Current Assets

0.000
0.000

0.000

 

Loans & Advances

56.353
53.307

17.950

Total Current Assets

296.934
264.185

257.011

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

58.250
55.145

63.909

 

Other Current Liabilities

47.450
10.444

10.302

 

Provisions

12.724
24.428

19.143

Total Current Liabilities

118.424
90.017

93.354

Net Current Assets

178.510
174.168

163.657

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.001

0.003

 

 

 

 

TOTAL

520.152

272.940

212.726

 


PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2011

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Income

1087.665

835.482

703.793

 

 

 

 

 

 

EXPENSES

 

 

 

 

 

TOTAL                                    

NA

752.390

662.964

 

 

 

 

 

 

PROFIT BEFORE TAX

39.350

83.091

40.829

 

 

 

 

 

Less

TAX                                                                 

17.375

28.664

16.639

 

 

 

 

 

 

PROFIT AFTER TAX                            

21.975

54.427

24.190

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

NA

20.893

26.443

 

 

Finished Goods

NA

33.002

27.718

 

 

Capital Goods

NA

4.657

0.195

 

TOTAL IMPORTS

NA

58.552

54.356

 

 

 

 

 

 

Earnings Per Share (Rs.)

7.85

19.44

--

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

3.62
9.95

5.80

 

 

 
 

 

Return on Total Assets

(PBT/Total Assets}

(%)

6.20
22.98

13.36

 

 

 
 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.22
0.71

0.61

 

 

 
 

 

Debt Equity Ratio

(Total Liability/Networth)

 

2.49
2.01

3.47

 

 

 
 

 

Current Ratio

(Current Asset/Current Liability)

 

2.51
2.93

2.75

 

 

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

No

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

 

 

PERFORMANCE

 

During the year 2010-11, the company showed very good performance in sales of Water Heaters and other products. Overall sales turnover increased by 30% to Rs.1185.400 millions in 2010-11. However, there was a drop in Net Profit from Rs.51.400 millions to Rs.22.000 millions due to sharp increase in prices of copper, the main raw material. Average copper prices rose to Rs.489.53 per kg from Rs.389.62 per kg in the previous year. The company was unable to recover the full cost increase by higher selling prices.

 

In March, 2011 the new plant for production of Vitreous Enamelled inner tanks was commissioned. This was done in a record time of 12 months, due to the dedicated work of all the employees who worked on this project. The new models produced with enamel tanks will result in major cost reduction in the next financial year while giving a thrust to the sales with their innovative features and benefits.

 

Water Heaters:

 

Venus is a market leader in Water Heaters with a reputation for Quality, Reliability and Innovation. The products of the company enjoy a premium among customers. In 2010-11 the company introduced new models with innovative features to maintain its leadership position. This helped to increase the turnover of Water Heater by 30% over the previous year.

 

The company has invested in a world class, automated plant for the production of Vitreous Enamelled tanks for its water Heaters. These will substitute the copper tanks in use at present. This technology up gradation is expected to result in significant cost savings while adding new customer benefits like higher pressure rating and energy efficiency. The new plant set up in Tuticorin is expected to commence production from April 2011.

 

Solar Water Heaters:

 

Venus has recently made an entry into the Solar Water Heater segment. This product category is expected to show exponential growth with the increasing awareness of renewable energy sources and the Government’s thrust on popularizing solar energy devices. Currently the products are being sourced from OEM suppliers. The company has plans to start manufacturing very soon. In 2010-11 Solar Water contributed Rs.6.700 millions to the sales turnover with an increase of 394% over the previous year.

 

Mixer Grinder and Gas Water Heaters:

 

Venus also markets Gas Water Heaters and Mixer Grinders with the objective of diversifying its portfolio of products and maximizing the use of, its distribution channel. These 2 products contributed Rs.28.000 millions to the sales in 2010-11 with an increase of 237% over the previous year.

 

BANKERS CHARGES REPORT AS PER REGISTRY

 

Corporate identity number of the company

U30007TN1995PTC030812

Name of the company

VENUS HOME APPLIANCES PRIVATE LIMITED

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

5/54, Senthilampannai, Mangammal Salai, Pudukottai, Thoothukkudi – 628103, Tamilnadu, India

Email: gurusamy@venushomeappliances.com

This form is for

Modification of charge

Charge identification (ID) number of the charge to be modified

90288657

Type of charge

Immovable property

Any interest in immovable property

Particular of charge holder

Axis Bank Limited, V.V.D. Mahal 181, Palayamkottai Road, Tuticorin – 628003, Tamilnadu, India

Email: tuticorin.branchhead@axisbank.com

Nature of instrument creating charge

Declaration cum deed of confirmation for the extension of mortgage dated 11.07.2012.

Date of instrument Creating the charge

11.07.2012

Amount secured by the charge

Rs. 336.245 millions

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

Rate of Interest

As per agreed terms

 

Terms of Repayment

As per agreed terms

 

Margin

As per agreed terms

 

Extent and Operation of the charge

Extension of EM of immovable properties. Extension of existing mortgage to rank pari passu/subservient to the existing charge in favour of Axis Bank Limited.

Date of instrument modifying the charge

03.07.2012

Particulars of the present modification

The Equitable Mortgage of immovable properties belonging to the company to cover the enhanced credit limits of Rs.336.245 millions

 

 

FIXED ASSETS

 

  • Land
  • Factory Buildings
  • Furniture
  • Plant and Machinery
  • Computers
  • Mould for Plastic Body
  • Patent Right
  • Transport 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.54.42

UK Pound

1

Rs.88.29

Euro

1

Rs.71.49

 

 

INFORMATION DETAILS

 

Report Prepared by :

MRI

 

 

 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

5

OPERATING SCALE

1~10

5

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

5

--PROFITABILIRY

1~10

5

--LIQUIDITY

1~10

5

--LEVERAGE

1~10

5

--RESERVES

1~10

5

--CREDIT LINES

1~10

5

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

YES

--LITIGATION

YES/NO

NO

--OTHER ADVERSE INFORMATION

YES/NO

NO

MERIT POINTS

 

 

--SOLE DISTRIBUTORSHIP

YES/NO

NO

--EXPORT ACTIVITIES

YES/NO

NO

--AFFILIATION

YES/NO

YES

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

45

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as 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.