MIRA INFORM REPORT

 

 

Report Date :

19.07.2013

 

IDENTIFICATION DETAILS

 

Name :

TEVA PHARMACEUTICAL INDUSTRIES LTD.

 

 

Formerly Known As :

TEVA MIDDLE EAST PHARMACEUTICAL AND CHEMICAL WORKS LTD.

 

 

Registered Office :

P.O. Box 3190 5 Basel Street Kiryat Arie Industrial Zone Petach Tikva 4951033

 

 

Country :

Israel

 

 

Date of Incorporation :

26.4.1935

 

 

Legal Form :

Public Limited Liability Company

 

 

Line of Business :

Developers, manufacturers, marketers and exporters of generic drugs as well as innovative and specialty pharmaceuticals and active pharmaceutical ingredients (APIs) worldwide. Via subsidiaries also imports and markets locally drugs, healthcare products, medical equipment and Clinical Nutrition products.

 

 

No. of Employees :

7,397

 

 

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)

Israel

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ISRAEL - ECONOMIC OVERVIEW

 

Israel has a technologically advanced market economy. Its major imports include crude oil, grains, raw materials, and military equipment. Cut diamonds, high-technology equipment, and pharmaceuticals are among the leading exports. Israel usually posts sizable trade deficits, which are covered by tourism and other service exports, as well as significant foreign investment inflows. The global financial crisis of 2008-09 spurred a brief recession in Israel, but the country entered the crisis with solid fundamentals - following years of prudent fiscal policy and a resilient banking sector. The economy has recovered better than most advanced, comparably sized economies. In 2010, Israel formally acceded to the OECD. Israel's economy also has weathered the Arab Spring because strong trade ties outside the Middle East have insulated the economy from spillover effects. Natural gasfields discovered off Israel's coast during the past two years have brightened Israel''s energy security outlook. The Leviathan field was one of the world''s largest offshore natural gas finds this past decade, and production from the Tama field is expected to meet all of Israel''s natural gas demand beginning mid-2013. In mid-2011, public protests arose around income inequality and rising housing and commodity prices. The government formed committees to address some of the grievances but has maintained that it will not engage in deficit spending to satisfy populist demands.

Source : CIA


COMPANY NAME AND ADDRESS      

 

TEVA PHARMACEUTICAL INDUSTRIES LTD.

Telephone    972 3 926 72 67; 926 76 52

Fax              972 3 926 75 19; 924 60 26

E-mail:         elana.holzman@teva.co.il

P.O. Box 3190

5 Basel Street

Kiryat Arie Industrial Zone

PETACH TIKVA-4951033-ISRAEL

 

 

HISTORY & LEGAL FORMATION

 

Originally founded in Jerusalem in 1901 as a drug distribution agency, under the name SALOMON, LEVIN AND ELSTEIN LTD.

Later registered as a public limited liability company, as per file No. 52-000721-2 on the 26.4.1935, under the name of TEVA MIDDLE EAST PHARMACEUTICAL AND CHEMICAL WORKS LTD.

 

Following certain changes, a new public limited liability company was registered as per file No. 52-001395-4 on the 13.02.1944, under the present name.

Since 1976 the company is a merger of the following companies:

1. TEVA LTD.,

2. ASSIA LABORATORIES LTD.,

3. ZORI ISRAEL MEDICINAL PLANTS LTD.

 

At later dates published a prospectus offering its shares to the public both in Israel and the U.S.A.

 

 

SHARE CAPITAL

 

Authorized share capital NIS 250,000,000.00, divided into -

                   2,500,000,000 ordinary shares of NIS 0.10 each,

of which 943,619,967 shares amounting to NIS 94,361,996.7 were issued.

 

 

SHAREHOLDERS

 

1.  Wellington Management Company, LLP, 6.1%, a American investment company,

2. Dr. Philip Frost, 1.54%,

3.  Shares are also traded on the Tel Aviv Stock Exchange, the New York Stock Exchange (NYSE:TEVA), as well as on Seaq International in London, the Frankfurt and Berlin Stock Exchanges.

     The Public holds some 92% of subject’s issued shares.

 


 

DIRECTORS

 

1.    Dr. Phillip Frost, Chairman,

2.    Prof. Moshe Many, Vice Chairman,

3.    Roger Abravanel,

4.    Dr. Arie Belldegrun,

5.    Amir Elstein,

6.    Chaim Hurvitz,

7.    Prof. Roger Kornberg,

8.    Prof. Richard A. Lerner,

9.    Ms. Galia Maor,

10.   Joseph Nitzani,

11.   Prof. Yitzhak Peterburg,

12.   Dan Propper,

13.   Prof. Dafna Schwartz,

14.   Ory Slonim,

15.   Dan S. Suesskind,

16.   Erez Vigodman,

 

 

GENERAL MANAGER

 

Dr. Jeremy Levin.

 

 

BUSINESS

 

Developers, manufacturers, marketers and exporters of generic drugs as well as innovative and specialty pharmaceuticals and active pharmaceutical ingredients (APIs) worldwide. Via subsidiaries also imports and markets locally drugs, healthcare products, medical equipment and Clinical Nutrition products.

TEVA's leading proprietary branded products are the “Copaxone” for treatment of Multiple Sclerosis and “Azilect” for treatment of Parkinson's Disease.

Also provides specialty pharmaceutical products, which include respiratory products based on its proprietary delivery systems, APIs for respiratory, cardiovascular, anti-cholesterol, central nervous system, dermatological, hormones, anti-inflammatory, oncology, immuno-suppressants, and muscle relaxants, as well as women’s health care products. In addition also holds a biotechnology platform focused on the development of peptide and protein-based medicines. Having global product portfolio of more than 1,300 molecules.

 

91% of sales are from pharmaceutical products (51% from generic medicine, of which 3.9% from API products).

Over 96% of sales are for export, with a direct presence in about 65 countries.

In 2012: 51.4% of total sales are to USA, 27.9% to Europe and 20.7% to the rest of the world (including Israel).

 

Among local suppliers: AVRAHAM HARATI, K.B.Y. LAHAT TECHNOLOGIES, YAIL NOA AGENCIES, OROKIA ISRAEL, CENTIMPORT MARKETING, R.B. SAPIR INDUSTRIES, ATEKA, KINETIC SYSTEMS, SAVION INDUSTRIES, GADOT CHEMICALS, PETRUS CHEMICALS, ZIFRONI CHEMICALS,

SELF MEDICATION MARKETING, DEPOTCHEM, BEITH DEKEL ENGINERING, A. SHITZER, MEDITREND MARKETING, TAGAD CHEMICALS, MARLOV, DEAL ENGINEERS, A.D. SINUN, HELION, ELCON – MAMAB, BEIT DEKEL, DOR  CHEMICALS, BERLIN TECHNOLOGIES, etc.

 

Operating from corporate Headquarters and R&D facility (mostly leased), on an area of 27,000 sq. meters, in 5 Basel Street, from additional offices in 21 Yegia Kapaim Street, both in Kiryat Arie Industrial Zone, Petach Tikva, and from:

1.    Owned plants & Labs & offices (3 sites, on a leased plot) on an area of 47,936 sq. meters in 2 Hamarpe Street, the Science Based Industries Campus, Har Hotzvim, Jerusalem.

2.    Plants & Labs (mostly owned) in Kfar Sava (64 Hashikma Street), Netanya (2 API sites, incl. Logistics), Ashdod and Ramat Hovav (very large API & plant and R&D), serving subject and its subsidiaries; logistic center in 1 Hate'ena Street, Hevel Modiin Industrial Park (near Shoham), on an owned area of 50,000 sq. meters.

3.  A network of subsidiaries primarily located in North America, Europe, Latin America and Asia. TEVA has direct operations in approximately in some 60 countries, including 52 finished dosage pharmaceutical manufacturing sites in 25 countries, 17 pharmaceutical R&D centers and 21 API manufacturing sites.

 

There are 45,948 employees, of which 7,397 employees in Israel (had 39,660 employees in 2011, rose mainly due to CEPHALON acquisition).

According to a report from August 2012, subject laid off some 1,000 employees in Europe.

 

 

MEANS

 

Subject and several of its subsidiaries are “Approved Enterprises” and as such enjoys tax benefits and State incentives.

 

In May 2013 subject reported it will pay taxes in the amount of NIS 336 million to the Israeli Tax Authorities following the amendment of the law for the Encouragement of Capital Investments.

In July 2013 it was reported that subject received a total of some NIS 12 billion tax incentives between 2006-2011. Subject insists all tax benefits it got are part of government's approval, on background of local public debate on the matter.

 

In January 2011 subejct announced on an early redemption of bond (issued in 2006) in sum of US$ 813 million, and in December 2011 on the acquisition of its shares in volume of US$ 3 billion.

Subject also announced it has entered into a new three-year, US$1.5 billion unsecured revolving credit facility, which replaces and expands existing credit lines at terms that are more favorable to them.

In March 2011 subject raised US$ 750 million offering bonds on the NASDAQ.

In June 2011 subject reported it completed a fully committed credit facilities support totaling US$4 billion for the US$6.8 billion acquisition of CEPHALON.

In July 2011 it was reported that subject received a US$ 1 billion credit line from Japanese banks for the acquisition of TAIYO.

In April 2012 subject raised US$ 2.9 billion via bond issuing and bank loans.

In December 2012 subject raised bonds in volume of US$ 2 billion.

 


Consolidated B/S shows:

                                                                                                  US$ (millions)

                                                                                           31.03.2013            31.12.2012

ASSETS

Current assets

     Cash and cash equivalents                                                      1,394                    2,879

     Accounts receivable                                                               5,416                    5,572

     Inventories                                                                             5,385                    5,502

     Prepaid expensed and other current assets                              2,221                    2,402

                                                                                               14,416                  16,355

 

Property, plant & equipment (net)                                                 6,291                    6,315

Identifiable intangible assets (net)                                                 7,331                    7,745

Goodwill                                                                                   18,646                  18,856

Other assets                                                                              1,385                    1,338

                                                                                               48,069                  50,609

                                                                                             ======                ======

 

LIABILITIES

Current liabilities                                                                       12,356                  12,888

Long-term liabilities                                                                   12,899                  14,854

Equity                                                                                      22,814                  22,867

                                                                                               48,069                  50,609

                                                                                             ======                ======

 

Current market value US$ 36,186.4 million.

 

There are no charges registered on the company’s assets.

 

 

REVENUES

                                                                           Consolidated Statement of Income

                                                                                                US$ (millions)

                                                                                          Year ended 31.12

                                                                                    2010              2011              2012

Sales                                                                         16,121           18,312           20,317

 

Gross profit                                                                  9,065             9,515           10,652

 

Operating income                                                          3,871             3,109             2,205

 

Income before income taxes                                          3,646             2,956             1,819

 

Net income                                                                   3,339             2,768             1,910

                                                                               ======        ======         ======

 

 

Consolidated first quarter of 2013 sales were US$ 4,901 million (4% decrease compared to 1stQ 2012), making a gross profit of US$ 2,590 million, an operating income of US$ 874 million and a net income of US$ 626 million.

 

OTHER COMPANIES

 

Principal operating subsidiaries are (all 100% stake unless otherwise stated):

TEVA PHARMACEUTICALS USA, INC.,

IVAX INTERNATIONAL B.V., Holland, and IVAX PHARMACEUTICAL IRELAND,

CEPHALON INC., USA.

RATIOPHARM GMBH, Germany,

TEVA CLASSICS S.A.S, France,

NOVOPHARM LTD., Canada,

TEVA PHARMA ITALIA S.R.L., Italy

TEVA PHARMACEUTICALS CR s.r.o, Czech Republic,

BARR PHARMACEUTICALS, INC., USA,

TEVA HUNGARY PHARMACEUTICAL MARKETING LTD., Hungary,

TEVA PHARMACEUTICALS POLSKA sp. Z.o.o., Poland,

AWD PHARMA GmbH & CO. KG, Germany,

TEVA DEUTCHLAND GmbH, Germany,

TAIYO PHARMACEUTICAL INDUSTRY CO. LTD., Japan,

TAISHO PHARMACEUTICAL INDUSTRIES, LTD., Japan (both operating under TEVA SEIYAKU)

TEVA U.K. LIMITED, U.K,

PHARMACHEMIE B.V., the Netherlands,

PLANTEX CHEMICALS B.V., the Netherlands,

 

LEMERY S.A. DE C.V., Mexico,

LABORATORIOS ELMOR S.A., Venezuela,

LABORATORIO CHILE S.A., Chile,

PLIVA HRVATSKA d.o.o., Croatia,

PLIVA d.d., Croatia, 98%,

TEVA PHARMACEUTICALS EUROPE B.V

TEVA ITALIA S.R.L.

TEVA CANADA LIMITED

PLIVA KRAKOW SA, Poland, 97%,

LABORATORIOS DAVUR S.L., Spain,

PLIVA RUS LLC, Russia,

GALENA PHARMA LLC, Russia,

TEVA-KOWA PHARMA CO., LTD., a joint venture in Japan, owns TAISHO PHARMACEUTICAL INDUSTRIES LTD., Japan.

SALOMON LEVIN & ELSTEIN LTD. (S.L.E), importers and distributors of pharmaceuticals and allied goods.

PLANTEX LTD., developers, manufacturers and marketers of raw materials for generic medicine, part of API Division.

ASSIA CHEMICAL INDUSTRIES LTD., developers, manufacturers, exporters and marketers of Active Pharmaceutical Ingredients (API) and fine chemicals and raw materials for the pharmaceutical industry.

TEVA MEDICAL LTD., manufacturers, importers, marketers of medical equipment, specializing in dialysis systems and solutions.

ABIC LTD., developers, manufacturers, exporters and marketers of pharmaceutical & fine chemicals.

CLAL BIOTECHNOLOGY INDUSTRIES LTD., 14%, publicly traded on TASE.

 


BANKERS

 

Bank Leumi Le’Israel Ltd., Tel Aviv Central Branch (No. 800), Tel Aviv.

Bank Hapoalim Ltd., Belinson Branch (No. 552), Petach Tikva.

Israel Discount Bank Ltd., Main Branch (No. 010), Tel Aviv.

Mizrahi Tefahot bank Ltd., Main Business Center Branch (No 461), Tel Aviv.

 

 

CHARACTER AND REPUTATION

 

In July 2012 the SEC opened an investigation in suspicion of corruption acts allegedly subject was involved in Latin America (which is as part of a broader check against drug companies).

Apart from that (and several pending commercial lawsuits, none of which is of significance), nothing unfavorable learned

 

Subject is ranked 1st in the list of leading Israeli companies in terms of market value. It is ranked among the top 20 pharmaceutical companies in the world and the leading generic pharmaceutical company. TEVA’s global share in the generic pharmaceutical market is some11% and in the American market share is estimated to be 24% (and market share of 16% in total prescription drugs in USA).

In the local market subject has a 25% market share in the pharmaceutical field. TEVA is the largest non-governmental supplier of healthcare products and services in Israel.

Subsidiary NOVOPHARM, now TEVA CANADA (acquired in 2000 for US$ 262 million in shares deal), is the second largest generic manufacturer in Canada.

 

Subject's first brand-name drug Copaxone for multiple sclerosis remains its biggest source of sales and profit (approximetly 19.7% of sales in 2012). Subject may face generic competition prior to 2014 on Copaxone.

 

In 1996 subject acquired American BIOCRAFT for US$ 289 million and in 1999 COPELY of the USA, for US$ 220 million.

In April 2002 subject acquired BAYER CLASSICS, a subsidiary of BAYER of Germany (today TEVA CLASSICS), paying a sum of €97 million.

 

In 2002 subject acquired HPFC (HONEYWELL PHARMACEUTICAL FINE CHEMICALS), the raw material for medicines Div. of HONEYWELL in Italy, for US$ 90 million.

In 2003 subject acquired SICOR, developers of API products and generic pharmaceuticals, for US$ 3.4 billion, in cash and in shares.

In 2004 subject paid €70 million for DORUM of Italy, PFIZER's generic arm.

 

In January 2006, subject completed its major acquisition of IVAX CORP., a main competitor in the generic drugs field, in a transaction valued US$ 8 billion in cash and shares. Subject completed a US$ 2.75 billion capital raise in a public offering of bonds for financing the IVAX deal.

 

In mid 2007 subject completed the acquisition of Turkish MED ILAC in a deal valued several tens US$ millions.

 

In 2007 subject introduced its 2nd proprietary branded product (after the Copaxone), the Azilect - for treatment for Parkinson's Disease (PD).

 

In January 2008, subject signed a cooperation agreement with Belgian bio-pharmaceutical company UCB for respiratory problems treatment.

 

As part of subject’s entrance into the bio-generic field, it acquired in February 2008 the American pharmaceutical company CoGenesys, operating in the biological treatments, for US$ 400 million.

Subject also signed a cooperation agreement with Swiss LONZA.

 

As part of TEVA's expansion strategy in Europe, it reported in March 2008 on investing close to US$ 100 million in manufacturing facility in Hungary, US$ 50 in a plant in the Czech Republic and US$ 65 million in a plant in Ireland.

 

In July 2008 TEVA completed the acquisition of BENTLEY PHARMACEUTICALS of Spain, generic drugs manufacturers, for US$ 360 million (in cash).

 

In February 2009, subject completed the sale of its veterinary business unit in Israel, which is strategically no longer part of its core activities, in consideration of US$ 47 million, to PHIBRO ANIMAL HEALTH CORP.

 

In September 2008 subject announced a joint venture with KOWA of Japan, designed to expand operations in the Japanese market.

 

In December 2008 it was reported on winning 20% of a German Health fund AOK tender, whose value is estimated at €200 million per year.

 

In December 2008 subject completed the acquisition of the world's 4th largest generic drug company BARR PHARMACEUTICALS, INC. (established 1970), for US$ 7.46 billion (40% in shares, rest in cash), as well as taking upon itself BARR's debt in volume of US$ 1.5 billion. The acquisition strengthens subject’s geographic expansion, as well as its penetration into the women health field with its emergency contraception drug.

 

In January 2009 it was reported that TEVA Israel enters the field of Clinical Nutrition marketing, starting with nutrition supplements developed by israeli firms ENZYMOTEC and SE-CURE PHARMACEUTICALS.

 

In December 2009 subject announced it will invest US$ 60 million in ONCOGENEX PHARMASEUTICALS, of Canada which develops drugs to enhance that efficiancy of Chimotherapy. Subject will further invest upto US$ 370 million according to milestones.

 

In December 2009 it was reported that subject acquired control of TAISHO, of Japan for several tens US$ millions, and several tens US$ millions for TAISHO's debts. Deal will be carried out by subject's partnership in Japan TEVA KOWA.

 

In August 2010, TEVA completed the acquisition of RATIOPHARM, Germany's second largest generics producer for the sum of US$4.95 billion (€3.625 billion). Subject raised US$ 2.5 billion for the deal finance (3 bonds series). Following the acquisition, TEVA will be the number one generic company in Europe, holding the leading market position in ten countries, as well as ranking in the top three in seven additional countries.

 

In January 2011 subject acquired CORPORACION INFARMASA of Peru (estimated at US$ 300 million). The acquired company is to join TEVA’s Peruvian company MEDCO CORP., becoming Peru’s 2nd largest pharmaceutical firm.

 

In January 2011 subject completed the acquisition of THÉRAMEX, MERCK KGaA's European based women's health business, for 265 million.

In March 2011 subject announced a joint venture with PROCTER & GAMBEL to sell OTC drugs.

 

Subject strenghthened its position in the German market, with the winning in March 2011 the largest portion in AOK (Germany’s largest health care fund) tender for medicines purchase, in value of tens of millions p/year.

 

In May 2011 subject announced it is acquiring 57% of TAIYO (Japan's 3rd largest pharmaceutical company) for US$ 460 million. This will turn TEVA into Japan’s 2nd larges generic company, in a market valued US$ 6 billion per annum and in July 2011 reached full ownership. Japanese operations are mainly under one company TEVA SEIYAKU.

 

In 2011 TEVA Group completed its new logistic center in Hevel Modiin Industrial Park (near Shoham), to where they shifted the logistics activities. Estimated investment in the project is valued at US$ 100 million.

 

In July 2011 subject reported that it is entering the local milk substitute (for babies) market, which is valued at NIS 500 million annually.

 

In August 2011 it was reported that S.L.E. won the tender of C.T.S. LTD. (one of the leading pharmaceuticals groups in the local market) to manage its storage, logistics and distribution needs (using a/m TEVA Group's logistic center). Tender is valued at NIS 500 million.

 

In August 2011 it was reported that subject intends on erecting a natural gas power plant (45MV) in its TEVA TECH plant in Ramat Hovav, designed to supply their plant's electricity consumption, with an investment of some US$ 70 million.

 

In September 2011 it was reported subject acquired the partners' shares (50%) in the TEVA-KOWA PHARMA CO. Japanese joint ventue for US$ 150 million, and reached full ownership.

 

In October 2011 subject completed the acquisition of CEPHALON, a biotechnological company, developers of nerve system drugs and more, for US$ 6.8 billion. CEPHALON, established 1987, with 3,726 employees, was publicly traded on Nasdaq. Its ethical drugs portfolio is complimentary to TEVA's.

 

In June 2012 the Manhattan Federal Court ruled in favor of subject, ruling that subject's patent on Copaxone (its flagship drug, US$ 3.57 billion sales in 2011) is until May 2014, and no generic drug can be marketed until then. Yet in July 2013 the New York District Court ruled that MYLAN LABORATORIES did not breach subject's 4 patens of Copaxone (of the 9 existing patents). In the UK the court ruled that MYLAN did breach the patents, and cannot market a generic version.

 

In September 2012 Subject reported that it signed an agreement with BAYER HEALTHCARE, according to which BAYER will acquire subject's U.S. animal health business, for US$ 145 million. The transaction, encompassing a manufacturing site in St. Joseph, Missouri and around 300 employees, is expected to close in 2013.

 

In October 2012 subject launched a syringe plant in Hungary, investing US$ 110 million.

 

In December 2012 it was reported that subject is establishing a joint venture in South Korea with HANDOK (in which subject will hold 51%), to enter the South Korean market, valued at US$ 14 billion.

 

In June 2013 subject completed the acquisition of MICRODOSE THERAPEUTICS (dealing in respiratory products) for US$ 40 million (which can increase up to US$ 165 million according to milestones).

 

SUMMARY

 

Good for trade engagements and all credits.

 

Note: Since February 2013 Israel Post has started using a new area code method of 7 digits (the old method of 5 digits is no longer valid).

 

 


 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.59.70

UK Pound

1

Rs.91.14

Euro

1

Rs.77.97

 

 

INFORMATION DETAILS

 

Report Prepared by :

PDT

 

 

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

 

--

 

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.