MIRA INFORM REPORT

 

 

Report Date :

04.07.2013

 

IDENTIFICATION DETAILS

 

Name :

VIGLACERA HA NOI JOINT STOCK COMPANY 

 

 

Registered Office :

15th Floor, Viglacera Building, No. 1, Thang Long Avenue Me Tri Commune, Tu Liem District, Ha Noi City

 

 

Country :

Vietnam

 

 

Financials (as on) :

31.12.2011

 

 

Year of Establishments:

1998

 

 

Com. Reg. No.:

0100774247

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

subject is specialized in manufacturing and trading of ceramic tiles

 

 

No. of Employees :

600

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Satisfactory 

 

 

Payment Behaviour :

No  Complaints

 

 

Litigation :

Clear 

 

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)

Vietnam

B1

B1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 


vietnam ECONOMIC OVERVIEW

 

Vietnam is a densely-populated developing country that has been transitioning from the rigidities of a centrally-planned economy since 1986. Vietnamese authorities have reaffirmed their commitment to economic modernization in recent years. Vietnam joined the World Trade Organization in January 2007, which has promoted more competitive, export-driven industries. Vietnam became an official negotiating partner in the Trans-Pacific Partnership trade agreement in 2010. Agriculture's share of economic output has continued to shrink from about 25% in 2000 to less than 22% in 2012, while industry's share increased from 36% to nearly 41% in the same period. State-owned enterprises account for roughly 40% of GDP. Poverty has declined significantly, and Vietnam is working to create jobs to meet the challenge of a labor force that is growing by more than one million people every year. The global recession hurt Vietnam's export-oriented economy, with GDP in 2012 growing at 5%, the slowest rate of growth since 1999. In 2012, however, exports increased by more than 18%, year-on-year; several administrative actions brought the trade deficit back into balance. Between 2008 and 2011, Vietnam's managed currency, the dong, was devalued in excess of 20%, but its value remained stable in 2012. Foreign direct investment inflows fell 4.5% to $10.5 billion in 2012. Foreign donors have pledged $6.5 billion in new development assistance for 2013. Hanoi has oscillated between promoting growth and emphasizing macroeconomic stability in recent years. In February 2011, the Government shifted policy away from policies aimed at achieving a high rate of economic growth, which had stoked inflation, to those aimed at stabilizing the economy, through tighter monetary and fiscal control. Although Vietnam unveiled a broad, "three pillar" economic reform program in early 2012, proposing the restructuring of public investment, state-owned enterprises, and the banking sector, little perceptible progress had been made by early 2013. Vietnam's economy continues to face challenges from an undercapitalized banking sector. Non-performing loans weigh heavily on banks and businesses. In September 2012, the official bad debt ratio climbed to 8.8%, though some independent analysts believe it could be higher than 15%.

 

Source : CIA

 

 


SUBJECT IDENTIFICATION & LEGAL FORM

 

Current legal status

English Name

 

VIGLACERA HA NOI JOINT STOCK COMPANY

Vietnamese Name

 

CONG TY CO PHAN VIGLACERA HA NOI

Short name

 

VIH.,JSC

Type of Business

 

Joint stock company

Year Established

 

1998

Business Registration No.

 

0100774247

Date of Registration

 

20 Apr 2011

Place of Registration

 

Hanoi Department of Planning and Investment

Chartered capital

 

VND 28,000,000,000

Tax code

 

0100774247

Total Employees

 

600

 

 

Historical Identification & Legal form

List

Changed Items

Date of changes

1

Subject has got former Registered Vietnamese Name: CONG TY GACH OP LAT HA NOI

Changed to: CONG TY CO PHAN VIGLACERA HA NOI

18 Apr 2008

 

 

 

Company ADDRESSES

 

Head Office

Address

 

15th Floor, Viglacera Building, No. 1, Thang Long Avenue Me Tri Commune, Tu Liem District, Ha Noi City, Vietnam

Telephone

 

(84-4) 35530070/ 35535771/ 38546239/ 35530771

Fax

 

(84-4) 38542889

Email

 

viglacerahanoi@vnn.vn

Website

 

http://www.viglacerahanoi.com.vn

Note: The subject is almost moved to Bac Ninh Factory

Factory Address

Address

 

Yen Phong Industrial Zone Long Chau Commune, Yen Phong District, Bac Ninh Province, Vietnam

 

Branch in Da Nang

Address

 

No. 480 Trung Nu Vuong - Hoa Thuan Tay Ward, Hai Chau District, Da Nang City, Vietnam

 

Branch in Ho Chi Minh

Address

 

No. 12 Be Van Dan Street - Ward 14, Tan Binh District, Ho Chi Minh City, Vietnam

 

Factory Address

Address

 

No. 108 Nguyen Thi Due Street - Thanh Binh Ward, Hai Duong City, Hai Duong Province, Vietnam

 

Branch in Ha Noi

Address

 

15th Flr - Viglacera Building - No. 1 - Thang Long Avenue - Me Tri Commune, Tu Liem District, Ha Noi City, Vietnam

 

 

 

SUBSIDIARIES AND RELATED COMPANIES

 

PARENT COMPANY - VIGLACERA CORPORATION

Business Registration

 

0100108173

Date of Registration

 

01 Oct 2010

Place of Registration

 

Hanoi Department of Planning and Investment

Chartered capital

 

VND 624,515,812,107

Tax code

 

0100108173

Address

 

Flr.16th – 17th Viglacera tower, No.1 Thang Long Avenue-Me Tri Ward, Tu Liem District, Ha Noi City, Vietnam

Tel

 

(84-4) 35536660

Fax

 

(84-4) 35536671

Website

 

www.viglacera.com.vn

 

 

 

DIRECTORS

 

1. NAME

 

Mr. NGUYEN VAN SINH

Position

 

Chairman

ID Number/Passport

 

011501493

Resident

 

No. 10 - Lane 225, Vong Street, Hai Ba Trung District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

 

2. NAME

 

Mr. LE TIEN DUNG

Position

 

Director

Date of Birth

 

31 Jan 1979

ID Number/Passport

 

012008970

ID Issue Date

 

15 Oct 2007

ID Issue Place

 

Ha Noi Public Security

Resident

 

Huu Hung Factory Collective, Dai Mo Commune, Tu Liem District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

Note: There is no one named Minh Loan in board of directors of the subject

 

 

BUSINESS NATURE AND ACTIVITIES

 

The subject is specialized in manufacturing and trading ceramic tiles.

 

 

 

IMPORT & EXPORT ACTIVITIES

 

IMPORT:

·         Types of products

 

Materials

·         Market

 

China

·         Mode of payment

 

L/C

 

EXPORT:

·         Types of products

 

Brick

·         Market

 

Iraq, Pakistan and Thailand

·         Mode of payment

 

L/C, T/T

 

 

BANKERS

 

1. VIET NAM BANK FOR AGRICULTURE AND RURAL DEVELOPMENT MY DINH TRANSACTION

Address

 

Next To My Dinh Market, My Dinh Commune, Tu Liem District, Ha Noi City, Vietnam

Telephone

 

(84-4) 37683586

 

2. VIET NAM JOINT STOCK COMMERCIAL BANK FOR INDUSTRY AND TRADE BA DINH BRANCH

Address

 

No. 142 Doi Can Str., Ba Dinh District, Ha Noi City, Vietnam

Telephone

 

(84-4) 3843 4922

Fax

 

(84-4) 3843 4617

 

 

 

SHAREHOLDERS

 

1. NAME

 

VIGLACERA CORPORATION

Business Registration

 

0100108173

Date of Registration

 

01 Oct 2010

Place of Registration

 

Hanoi Department of Planning and Investment

Representative

 

NGUYEN VAN SINH, LE VAN TOAN, LE MANH QUANG

Registered Capital

 

VND 624,515,812,107

Tax code

 

0100108173

Address

 

Flr.16th – 17th Viglacera tower, No.1 Thang Long Avenue-Me Tri Ward, Tu Liem District, Ha Noi City, Vietnam

Tel

 

(84-4) 35536660

Fax

 

(84-4) 35536671

Email

 

vgc@hn.vnn.vn

Website

 

www.viglacera.com.vn

Number of shares

 

1,428,000

Value of shares

 

VND 14,280,000,000

Percentage

 

51%

 

2. NAME

 

Mr. LE VAN TOAN

ID Number/Passport

 

011817659

Resident

 

P101A, A11 Nghia Tan Ward, Cau Giay District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

2,300

Value of shares

 

VND 23,000,000

Percentage

 

0.08%

 

3. NAME

 

Mr. NGUYEN VAN SINH

Position

 

Chairman

ID Number/Passport

 

011501493

Resident

 

No. 10 - Lane 225 Vong Street, Hai Ba Trung District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

6,695

Value of shares

 

VND 66,950,000

Percentage

 

0.24%

 

4. NAME

 

Mr. LE MANH QUANG

Date of Birth

 

23 Jan 1962

ID Number/Passport

 

010098460

Issued on

 

25 Oct 2000

Issued Place

 

Hanoi Police Department

Resident

 

No. 50 Nguy Nhu Kon Tum - Nhan Chinh Ward, Thanh Xuan District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

1,800

Value of shares

 

VND 18,000,000

Percentage

 

0.06%

 

5. NAME

 

Mr. NGUYEN XUAN DONG

ID Number/Passport

 

112293331

Resident

 

Group 35 Dong Anh Town, Dong Anh District, Ha Noi City, Vietnam

Mobile phone

 

+84 983640776

Nationality

 

Vietnamese

Number of Shares

 

3,348

Value of shares

 

VND 33,480,000

Percentage

 

0.12%

 

 

 

FINANCIAL DATA

 

BALANCE SHEET

Unit: One VND

Balance sheet date

31/12/2011

31/12/2010

31/12/2009

Number of weeks

52

52

52

ASSETS

A – CURRENT ASSETS

188,720,000,000

150,705,699,226

128,968,828,785

I. Cash and cash equivalents

14,795,000,000

20,871,153,831

15,370,454,575

1. Cash

12,295,000,000

18,371,153,831

14,816,384,575

2. Cash equivalents

2,500,000,000

2,500,000,000

554,070,000

II. Short-term investments

0

 

 

1. Short-term investments

0

 

 

2. Provisions for devaluation of short-term investments

0

 

 

III. Accounts receivable

77,682,000,000

68,680,939,203

66,199,957,077

1. Receivable from customers

52,270,000,000

44,206,328,623

43,313,240,001

2. Prepayments to suppliers

7,933,000,000

6,322,749,499

5,437,808,713

3. Inter-company receivable

146,000,000

63,768,972

2,786,690,702

4. Receivable according to the progress of construction

0

 

 

5. Other receivable

18,178,000,000

18,088,092,109

14,662,217,661

6. Provisions for bad debts

-845,000,000

 

 

IV. Inventories

80,090,000,000

51,276,717,503

42,249,070,105

1. Inventories

80,090,000,000

51,276,717,503

42,249,070,105

2. Provisions for devaluation of inventories

0

 

 

V. Other Current Assets

16,153,000,000

9,876,888,689

5,149,347,028

1. Short-term prepaid expenses

143,000,000

31,082,500

 

2. VAT to be deducted

12,688,000,000

8,352,546,964

3,485,858,579

3. Taxes and other accounts receivable from the State

755,000,000

154,734,615

139,368,075

4. Other current assets

2,567,000,000

1,338,524,610

1,524,120,374

B. LONG-TERM ASSETS

134,612,000,000

140,891,117,442

151,121,523,521

I. Long term accounts receivable

0

 

 

1. Long term account receivable from customers

0

 

 

2. Working capital in affiliates

0

 

 

3. Long-term inter-company receivable

0

 

 

4. Other long-term receivable

0

 

 

5. Provisions for bad debts from customers

0

 

 

II. Fixed assets

126,296,000,000

136,734,976,318

148,196,098,877

1. Tangible assets

114,466,000,000

122,329,026,685

130,405,037,543

- Historical costs

354,004,000,000

351,657,819,198

338,046,432,944

- Accumulated depreciation

-239,538,000,000

-229,328,792,513

-207,641,395,401

2. Financial leasehold assets

2,365,000,000

2,508,426,305

2,472,784,983

- Historical costs

3,876,000,000

3,875,982,336

3,151,342,064

- Accumulated depreciation

-1,511,000,000

-1,367,556,031

-678,557,081

3. Intangible assets

17,000,000

4,639,103,490

11,226,874,488

- Initial costs

63,000,000

6,937,928,450

13,418,429,844

- Accumulated amortization

-46,000,000

-2,298,824,960

-2,191,555,356

4. Construction-in-progress

9,448,000,000

7,258,419,838

4,091,401,863

III. Investment property

0

 

 

Historical costs

0

 

 

Accumulated depreciation

0

 

 

IV. Long-term investments

1,000,000,000

1,000,000,000

1,000,000,000

1. Investments in affiliates

0

 

 

2. Investments in business concerns and joint ventures

0

 

 

3. Other long-term investments

1,000,000,000

1,000,000,000

1,000,000,000

4. Provisions for devaluation of long-term investments

0

 

 

V. Other long-term assets

7,316,000,000

3,156,141,124

1,925,424,644

1. Long-term prepaid expenses

7,206,000,000

3,064,630,710

1,622,952,442

2. Deferred income tax assets

0

 

 

3. Other long-term assets

110,000,000

91,510,414

302,472,202

VI. Goodwill

0

 

 

1. Goodwill

0

 

 

TOTAL ASSETS

323,332,000,000

291,596,816,668

280,090,352,306

 

LIABILITIES

A- LIABILITIES

310,994,000,000

259,113,951,923

243,732,577,171

I. Current liabilities

301,936,000,000

244,560,515,198

230,545,149,730

1. Short-term debts and loans

167,268,000,000

144,672,090,585

142,522,197,059

2. Payable to suppliers

106,023,000,000

72,230,693,689

67,225,171,060

3. Advances from customers

471,000,000

868,813,432

769,511,058

4. Taxes and other obligations to the State Budget

4,086,000,000

6,141,996,911

3,852,978,143

5. Payable to employees

-126,000,000

1,684,961,790

2,236,813,172

6. Accrued expenses

4,747,000,000

6,031,220,159

9,935,875,034

7. Inter-company payable

5,618,000,000

5,752,658,848

2,015,927,455

8. Payable according to the progress of construction contracts

0

 

 

9. Other payable

14,390,000,000

7,178,079,784

1,986,676,749

10. Provisions for short-term accounts payable

0

 

 

11. Bonus and welfare funds

-541,000,000

 

 

II. Long-Term Liabilities

9,058,000,000

14,553,436,725

13,187,427,441

1. Long-term accounts payable to suppliers

0

 

 

2. Long-term inter-company payable

0

 

 

3. Other long-term payable

825,000,000

782,063,000

1,050,863,000

4. Long-term debts and loans

8,221,000,000

13,752,880,075

12,136,564,441

5. Deferred income tax payable

0

 

 

6. Provisions for unemployment allowances

12,000,000

18,493,650

 

7. Provisions for long-term accounts payable

0

 

 

8. Unearned Sale

0

 

 

9. Science and technology development fund

 

 

 

B- OWNER’S EQUITY

12,338,000,000

32,482,864,745

36,357,775,135

I. OWNER’S EQUITY

12,338,000,000

32,522,722,199

36,357,775,135

1. Capital

28,000,000,000

28,000,000,000

28,000,000,000

2. Share premiums

0

 

 

3. Other sources of capital

0

 

 

4. Treasury stocks

0

 

 

5. Differences on asset revaluation

0

 

 

6. Foreign exchange differences

-571,000,000

-571,136,090

209,142,565

7. Business promotion fund

981,000,000

966,892,391

 

8. Financial reserved fund

584,000,000

390,000,000

 

9. Other funds

0

 

 

10. Retained earnings

-16,656,000,000

3,736,965,898

8,148,632,570

11. Construction investment fund

0

 

 

12. Business arrangement supporting fund

 

 

 

II. Other sources and funds

 

-39,857,454

 

1. Bonus and welfare funds (Elder form)

 

-39,857,454

 

2. Sources of expenditure

 

 

 

3. Fund to form fixed assets

0

 

 

MINORITY’S INTEREST

0

 

 

TOTAL LIABILITIES AND OWNER’S EQUITY

323,332,000,000

291,596,816,668

280,090,352,306

 

 

PROFIT & LOSS STATEMENT

 

Description

FY2011

FY2010

FY2009

1. Total Sales

296,036,000,000

306,476,560,900

317,716,231,658

2. Deduction item

2,516,000,000

27,272,727

4,839,061,589

3. Net sale

293,520,000,000

306,449,288,173

312,877,170,069

4. Costs of goods sold

246,399,000,000

245,726,825,383

256,141,247,519

5. Gross profit

47,121,000,000

60,722,462,790

56,735,922,550

6. Financial income

546,000,000

1,297,242,168

707,256,145

7. Financial expenses

27,626,000,000

19,054,358,498

13,092,041,366

- In which: Loan interest expenses

25,561,000,000

18,445,594,115

12,125,655,708

8. Selling expenses

26,408,000,000

27,592,587,734

26,779,195,663

9. Administrative overheads

9,080,000,000

10,404,115,072

9,704,632,979

10. Net operating profit

-15,447,000,000

4,968,643,654

7,867,308,687

11. Other income

854,000,000

374,147,273

4,847,891,551

12. Other expenses

8,000,000

164,892,269

2,292,677,049

13. Other profit /(loss)

846,000,000

209,255,004

2,555,214,502

14. Total accounting profit before tax

-14,601,000,000

5,177,898,658

10,422,523,189

15. Current corporate income tax

0

1,294,454,733

2,622,630,797

16. Deferred corporate income tax

0

 

 

17. Interest from subsidiaries/related companies

0

 

 

18. Profit after tax

-14,601,000,000

3,883,443,925

7,799,892,392

 

 

FINANCIAL RATIOS AND AVERAGE INDUSTRY RATIOS

 

Description

FY2011

FY2010

FY2009

Average Industry

Current liquidity ratio

0.63

0.62

0.56

0.82

Quick liquidity ratio

0.36

0.41

0.38

0.39

Inventory circle

3.08

5.25

6.06

4.34

Average receive period

96.60

81.80

77.23

49.13

Utilizing asset performance

0.91

1.05

1.12

0.66

Liability by total assets

96.18

88.86

87.02

65.18

Liability by owner's equity

2,520.62

797.69

670.37

290.56

Ebit / Total assets (ROA)

3.39

8.10

8.05

8.34

Ebit / Owner's equity (ROE)

88.83

72.73

62.02

29.30

Ebit / Total sale (NPM)

3.70

7.71

7.10

13.11

Gross profit / Total sale (GPM)

15.92

19.81

17.86

24.42

Note: The Average Industry was calculated by VietnamCredit based on our own statistical data

 

 

 

PAYMENT HISTORY & PERFORMANCE EXPERIENCES

 

Trade Morality

 

Good

Liquidity

 

Low/Medium

Payment status

 

Average

Financial Situation

 

Below Average

Development trend

 

Stable

Litigation data

 

No Record

Bankruptcy

 

No Record

Payment Methods

 

L/C, T/T

Sale Methods

 

Retailer and Wholesaler

 

 

 

 

INTERPRETATION ON THE SCORES

 

The subject began operating as a factory in 1994. It is the first unit in Vietnam that has imported Italian technology for producing high quality ceramic tiles. In 1998, the factory was transferred officially to company with Vietnamese name as "CONG TY GACH OP LAT HA NOI" and up to 2008 the subject's former name was changed into current name. The subject now is operating under the business registration No. 0100774247, same as the tax code with chartered capital of VND 28 billion.

The subject's head office is located at 15th Floor - Viglacera Building - No. 1 - Thang Long Avenue Me Tri Commune - Tu Liem District - Ha Noi City - Vietnam. This is a big office with good infrastructure. However, most of office staffs moved to factory in Bac Ninh Province. The subject is specialized in manufacturing and trading floor ceramic tiles with trademark VIGLACERA that is fairly famous in Vietnam. The subject's products are used popularly by the customers throughout Vietnam and have appeared in some countries such as Iraq, Pakistan and Thailand.

Financially, based on the above financial data, we can see that, the subject's total sales and profit decreased over 3 years; even in 2011, profit after tax was recorded the loss of VND 14.6 billion. The subject was strongly impact from downtrend of the real estate industry in Vietnam. The subject's current liabilities were so high; this made the solvency and self-financing abilities of the subject limited.

In general, the subject is considered as a medium scale company. Its position in industry and prestige are fair good but it faces many difficulties of general market, its financial situation was worse over years. Caution is needed for average and above average transactions with the subject.

 

APPENDIX

 

INDUSTRY DATA

 

Industry code

GDP growth speed by price compared with 1994 (%)

Total enterprises 2010

Total employees 2011

(Thous.pers.)

Annual average capital of enterprises 2010

(billion dongs)

2012

2011

Agriculture, Forestry and Fishing

2.72

4.00

8,887

24,362.9

95,227

Industry and Construction

4.52

5.53

95,217

10,718.9

3,641,376

Trade and Services

6.42

6.69

187,195

15,270.2

6,957,082

 

ECONOMIC INDICATORS

 

 

2012 

2011 

2010 

Population (Million person)

88.78

87.84

86.93

Gross Domestic Products (USD billion)

136

119

102.2

GDP Growth (%)

5.03

5.89

6.78

GDP Per Capita (USD/person/year)

1,540

1,300

1,160

Inflation (% Change in Composite CPI)

9.21

18.58

11.75

State Budget Deficit compared with GDP (%)

4.8

4.9

5.8

 

SERVICE TRADE PERFORMANCE

 

Billion USD 

2012 

2011 

2010 

Exports

114.6

96.3

72.2

Imports

114.3

105.8

84.8

Trade Balance

0.3

-9.5

-12.6

Source: General Statistics Office


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.10

UK Pound

1

Rs.91.07

Euro

1

Rs.77.95

 

INFORMATION DETAILS

 

Report Prepared by :

MNL

 

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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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%)

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.