MIRA INFORM REPORT

 

 

Report Date :

24.07.2013

 

IDENTIFICATION DETAILS

 

Name :

SHIVALIK AGRO-POLY PRODUCTS LIMITED

 

 

Registered Office :

Plot No1, Sector-3, Industrial Area Parwanoo, District Solan – 173220, Himachal Pradesh

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

07.12.1976

 

 

Com. Reg. No.:

06-003703

 

 

Capital Investment / Paid-up Capital :

Rs. 8.860 Millions

 

 

CIN No.:

[Company Identification No.]

L15131HP1976PLC003703

 

 

Legal Form :

A Public Limited Liability Company. The Company’s Shares are Listed on the Stock Exchanges.

 

 

Line of Business :

Manufacture of Polyethylene Covers

 

 

No. of Employees :

150 (Approximately)

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (54)

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 1800000

 

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

Litigation :

Clear

 

 

Comments :

Subject is a well established company have a good track record. Financially company seems to be strong. Liquidity position is good.

 

Trade relations are reported to be fair. Business is active. Payments are reported to be regular and as per commitment.

 

The company can be considered for normal business dealing 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 – 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

 

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

CRISIL

Rating

Cash Credit = BBB+

Rating Explanation

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

Date

December 2011

 

 

RBI DEFAULTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available RBI Defaulters’ list.

 

EPF (Employee Provident Fund) DEFAULTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available EPF (Employee Provident Fund) Defaulters’ list as of 31-03-2012.

 

INFORMATION PARTED BY (GENERAL DETAILS)

 

Name :

Mr. Bhat

Designation :

Account Department

Contact No.:

91-172-2227087

Date :

23.07.2013

 

 

LOCATIONS

 

Registered Office / Factory  :

Plot No1, Sector-3, Industrial Area Parwanoo, District Solan – 173220, Himachal Pradesh, India

Tel. No.:

91-1792-233158/115

Fax No.:

91-1792-232910 

E-Mail :

saplmoh@sappl.co.in

Website :

http://www.shivathene.com

Location :

Owned

 

 

Corporate Office / Marketing Office:

B-45, Phase III, Industrial Area, S.A.S. Nagar, Mohali – 160055, Punjab, India

Tel. No.:

91-172-2227087-88

Fax No.:

91-172-2270349

 

 

Delhi Regional Office:

 

1403-04, 13th Floor, RG Trade Tower, B-7, Netaji Subhash Palace, Ring Road, Pitampura, Delhi-110034, India

Tel. No.:

91-11-30907618 /  30907620

Fax No.:

91-11-42470477 

E-Mail :

sapldelhi@shivathene.com

 

 

DIRECTORS

 

As on 31.03.2013

 

Name :

Mr. Pankaj K. Mahajan

Designation :

Chairman and Managing Director

 

 

Name :

Mrs. Alka Mahajan

Designation :

Vice Chair Person and Director

 

 

Name :

Dr. G.D. Tyagi

Designation :

Executive Director (Technical and Operations)

 

 

Name :

Ms. Priyanka Mahajan

Designation :

Director (Legal)

 

 

Name :

Mr. Prateek Mahajan

Designation :

Director (Administration and Public Relations)

 

 

Name :

Mr. Vikas Pratap, Ias

Designation :

Director (Nominee Of Punsup)

 

 

Name :

Mr. Tushar Dasgupta

Designation :

Director

 

 

Name :

Mr. Sanjay Gupta

Designation :

Director

 

 

Name :

Mr. Hoshiar Singh

Designation :

Director

 

 

Name :

Mr. Naresh Arora

Designation :

Director

 

 

Name :

Mr. M.S. Raghav

Designation :

Director

 

 

KEY EXECUTIVES

 

Name :

Mr. Bhat

Designation :

Account Department

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

Not Available

 

BUSINESS DETAILS

 

Line of Business :

Manufacture of Polyethylene Covers

 

 

Products :

·         Polythene Film/Lay Flat Tubing

·         Polyol and PU System

·         Flexible Packaging

 

 

Terms :

 

Selling :

L/C / Cash / Credit

 

 

Purchasing :

L/C / Cash / Credit

 

 

GENERAL INFORMATION

 

Customers :

Retailers and End Users

 

 

No. of Employees :

150 (Approximately)

 

 

Bankers :

·         Bank of India

·         Allahabad Bank

·         Canara Bank

 

 

Facilities :

(Rs. In Millions)

Secured Loan

As on

31.03.2013

As on

31.03.2012

Long term Borrowing

 

 

Allahabad Bank

0.000

0.244

Short term Borrowing

 

 

Bank of India

36.132

1.331

Canara Bank

0.024

5.672

Total

36.156

7.247

 

Secured against Plant and Machinery and Building of Multilayer Unit - ROI - BR+1.75% Secured against Hypothecation of Plant and Machinery of Unit II and other assets including Building relating there to situated at Plot No 1A, Sector 1A, Parwanoo - Instalment of Rs. 0.625 Million - Repayable in 60 monthly instalment starting July 2009 - ROI - BR +1.75%

 

 

Secured by Joint Hypothecation of Raw materials/stock in process, semi finished/ finished goods, stores and spares.etc. both present and future.Plant and Machinery at Plot No1 and 1A, Sector-3, Industrial Area Parwanoo.-H.P. and equitable mortgage of Plot No 1, Parwanoo (HP) - Jointly with other banks-ROI-BR+1,75%

 

 

 

Banking Relations :

---

 

 

Auditors :

 

Name :

J.R. Khanna and Company

Chartered Accountants

Address :

House No. 515 Sector 36, Chandigarh, India 

 

 

Joint Venture :

Shivalik Prismo India Private Limited

 

 

Company in which Directors are interested as Directors :

·         PJM Management Services Private Limited

·         APPP Infrastructures Private Limited

·         PP Perfect Pacs Private Limited

 

 

CAPITAL STRUCTURE

 

As on 31.03.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

4900000

Equity Shares

Rs.10/- each

Rs.49.000 Millions

10000

Cumulative Preference shares

Rs.100/- each

Rs.1.000 Millions

 

Total

 

Rs.50.000 Millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

886000

Equity Shares

Rs.10/- each

Rs.8.860 Millions

 

 

 

 

 

Reconciliation of the number of shares and amount outstanding at the beginning and at the end of the reporting period:

Particulars

Number of shares

Rs. In Millions

Opening Balance

886000

8.860

Fresh issue

--

--

Bonus

--

--

ESOP

--

--

Conversion

--

--

Buy back

--

--

Other changes

--

--

Closing Balance

886000

8.860

 

 

Details of shares held by each shareholder holding more than 5% shares:

Particulars

Number of shares held

% holding in that class of shares

Equity shares with voting rights

 

 

Mr. Pankaj Mahajan

569127

64.24

P.P. Perfect Pacs Private Limited

85679

9.67


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2013

31.03.2012

31.03.2011

I.        EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

8.860

8.860

8.860

(b) Reserves & Surplus

444.808

368.045

323.073

(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)

453.668

376.905

331.933

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

0.000

0.244

25.724

(b) Deferred tax liabilities (Net)

10.758

10.099

0.595

(c) Other long term liabilities

0.000

0.000

0.000

(d) long-term provisions

0.000

0.000

0.000

Total Non-current Liabilities (3)

10.758

10.343

26.319

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

36.512

7.326

57.169

(b) Trade payables

32.941

16.329

33.182

(c) Other current liabilities

1.467

1.798

1.463

(d) Short-term provisions

3.446

1.030

0.000

Total Current Liabilities (4)

74.366

26.483

91.814

 

 

 

 

TOTAL

538.792

413.731

450.066

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

149.025

153.600

164.334

(ii) Intangible Assets

0.066

0.083

0.100

(iii) Capital work-in-progress

0.000

0.000

0.000

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

5.398

5.398

5.411

(c) Deferred tax assets (net)

0.000

0.000

0.000

(d)  Long-term Loan and Advances

95.764

84.391

87.964

(e) Other Non-current assets

0.000

0.000

0.000

Total Non-Current Assets

250.253

243.472

257.809

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

104.710

66.440

90.370

(c) Trade receivables

153.728

55.622

78.562

(d) Cash and cash equivalents

12.282

43.190

13.725

(e) Short-term loans and advances

17.740

4.853

9.435

(f) Other current assets

0.079

0.154

0.165

Total Current Assets

288.539

170.259

192.257

 

 

 

 

TOTAL

538.792

413.731

450.066

 


 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Income

828.417

671.926

767.868

 

 

Other Income

5.525

4.860

5.198

 

 

TOTAL                                     (A)

833.942

676.786

773.066

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Cost of materials consumed

566.482

413.012

482.281

 

 

Purchases of stock-in-trade

5.083

4.829

5.675

 

 

Changes in inventories of finished

goods, work-in-progress and stock-in-trade

(19.284)

8.672

-19.688

 

 

Employee benefits expense

75.749

65.991

44.580

 

 

Other expenses

94.204

101.095

160.609

 

 

Extraordinary items

(0.256)

(4.658)

3.975

 

 

TOTAL                                     (B)

721.978

588.941

677.432

 

 

 

 

 

Less

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

111.964

87.845

95.634

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

6.429

6.357

10.090

 

 

 

 

 

 

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

105.535

81.488

85.544

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

7.073

7.488

8.262

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

98.462

74.000

77.282

 

 

 

 

 

Less

TAX                                                                  (H)

20.494

14.512

16.639

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

77.968

59.488

60.643

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export Earnings

NA

76.086

NA

 

TOTAL EARNINGS

NA

76.086

NA

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

50.163

72.704

115.443

 

 

Purchase of Stock in Trade

3.933

3.382

4.032

 

TOTAL IMPORTS

54.096

76.086

119.475

 

 

 

 

 

 

Earnings Per Share (Rs.)

88.00

67.14

68.45

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

9.35

8.79

7.84

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

11.89

11.01

10.06

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

18.46

18.12

17.38

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.22

0.20

0.23

 

 

 

 

 

Debt Equity Ratio

(Total Debt /Networth)

 

0.08

0.02

0.25

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

3.88

6.43

2.09

 

 

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

No

8]

No. of employees

Yes

9]

Name of person contacted

Yes

10]

Designation of contact person

Yes

11]

Turnover of firm for last three years

Yes

12]

Profitability for last three years

Yes

13]

Reasons for variation <> 20%

----------------------

14]

Estimation for coming financial year

No

15]

Capital in the business

Yes

16]

Details of sister concerns

Yes

17]

Major suppliers

No

18]

Major customers

No

19]

Payments terms

Yes

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

No

31]

Date of Birth of Proprietor/Partner/Director, if available

No

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

 

 

UNSECURED LOAN

Rs. In Millions

Particular

As on

31.03.2013

As on

31.03.2012

Short term Borrowing

 

 

Public Deposits

0.356

0.323

Total

0.356

0.323

 

 

OPERATIONS

 

Turnover during the year was Rs. 828.417 Millions as against Rs. 671.926 Millions in the previous year. In the year, the Company has earned net profit after taxes of Rs.77.968 Millions as against net profit of Rs.59.487 Millions in the previous year. The net profit has increased to around 31 % over the last year thereby showing an considerable improvement in the operations of the company. The profits before taxes remained at Rs. 98.461 Millions as compare to Rs. 74.000 Millions in the last year.

 

FUTURE OUTLOOK

 

During the current year, the Company has secured substantial orders in respect of plastic film/fabricated items like Poly covers/Tarpaulins thru tenders by getting Annual Rate Contracts from Government of Punjab and Haryana, required for their various food grain procuring agencies. Besides, the company has also secured Annual Rate Contracts for Milk Film from various State Milk Federations. Further, the company has also secured annual rate contract from Rail Coach factory for supply and application of Poly Urethane System. Besides, the company is putting all endeavours to enhance its business in other sector of Industry for its various products including supply of poly thick sheets to thermal power plants in the country notwithstanding tough market competition. However, the tender business may effect due to competitive market pressure, new entrants and construction of go downs/silos in a big way for storage of food grains in a scientific manner.

 

MANAGEMENT DISCUSSION AND ANALYSIS

 

INDUSTRY REVIEW

 

Film Unit

Sales of Polythene film for liquid milk packaging and cap covers/Tarpaulins for storage of food grains and others are largely thru tenders floated by State Government Undertakings, i.e milk federations and food grain procuring agencies. The product has other various industrial applications also. Demand of the above depends upon the consumption of milk and food grains crop production as also the Government Policies being framed time to time.

 

SHIVATHENELINOPACK(SLP)-PU DIVISION

Sales of the products are made partially thru Government tenders and partially thru open market. Demand of the product depends upon the overall growth of the concerned industrial houses.

 

 

COMPANY'S PERFORMANCE

 

During the current year, the Company has successfully executed the Annual Rate contracts and other orders secured by the company in respect of plastic film/fabricated items like Poly Covers/Tarpaulins as also for Milk Film from various food grain procuring agencies and State Milk Selling Government Agencies respectively. Besides, the company has also done business in other Areas of company's business activities. There is a an increase of around over 23 % in the turnover of the company in the year as compared to last year. Further, the company has earned net profit after taxes of Rs.77.968 Millions as against net profit of Rs.59.487 Millions in the previous year. Profits before taxes have been at Rs.98.462 Millions as compare to Rs.74.000 Millions in the previous year. Employee costs at Rs.75.700 Millions (Rs.66.000 Millions), represented 8.96 % of gross operating revenue (Iastyear9.65 %). Material and traded goods expenses at Rs.571.600 Millions (417.800 Millions), represented 69 % of net revenue from operations (last year 62.18%)

 

Other expenses at Rs. 94.200 Millions (Rs. 101.100 Millions) represented 11.15% of gross operating revenue (last year 14.78 %). Finance burden for the year was Rs.6.400 Millions (Rs.6.400 Millions).

 

Depreciation and amortising charge for the year was Rs. 7.100 Millions (last year Rs.7.500 Millions). With the retained earnings of fiscal 2012-13, net worth of the company as on 31st March 2013 rose to Rs. 453.700 Millions (Rs. 376.900 Millions) comprising the components of equity and reserves. As an outcome of substantial cash flow from operations, year-end term borrowings from banks stand completely paid off. Year-end debtors were Rs. 153.700 Millions (Rs 55.600 Millions). Year-end trade payables were Rs.32.900 Millions (Rs.16.300 Millions). Gross Block and Net Block of assets respectively stood at 230.300 Millions (Rs.222.000 Millions) and Rs.149.100 Millions (Rs.153.700 Millions).

 

 

CONTINGENT LIABILITIES

Rs. In Millions

Particular

31.03.2013

31.03.2012

Claims against the Company not acknowledged as debt (give details)

--

--

Guarantees given by banks to customers, suppliers and Custom Authorites

13.732

4.072

Guarantee Given to Sales Tax authorites

0.250

0.250

 

 

FIXED ASSETS

 

·         Buildings

·         Plant and Machinery

·         Furniture and Fixtures

·         Other Equipment

·         Vehicles

·         Electrical Installations

·         Generator Set

 

 


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.59.69

UK Pound

1

Rs.91.66

Euro

1

Rs.78.69

 

 

INFORMATION DETAILS

 

Information Gathered by :

PLK

 

 

Report Prepared by :

NTH

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

6

PAID-UP CAPITAL

1~10

6

OPERATING SCALE

1~10

6

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

6

--PROFITABILIRY

1~10

6

--LIQUIDITY

1~10

6

--LEVERAGE

1~10

6

--RESERVES

1~10

6

--CREDIT LINES

1~10

6

--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

 

54

 

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

 

 

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.