MIRA INFORM REPORT

 

 

Report Date :

24.06.2013

 

IDENTIFICATION DETAILS

 

Name :

FECON FOUNDATION ENGINEERING AND UNDERGROUND CONSTRUCTION JOINT STOCK COMPANY 

 

 

Registered Office :

15th Flr, CEO Building, Plot HH2-1, Pham Hung Str, Tu Liem District, Ha Noi City

 

 

Country :

Vietnam

 

 

Financials (as on) :

31.12.2011

 

 

Year of Establishments:

2004

 

 

Com. Reg. No.:

0101502599

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Foundation and underground execution for building, industrial projects, transportation projects and irrigation projects

 

 

No. of Employees :

432

 

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

 

FECON FOUNDATION ENGINEERING AND UNDERGROUND CONSTRUCTION JOINT STOCK COMPANY

Vietnamese Name

 

CONG TY CO PHAN KY THUAT NEN MONG VA CONG TRINH NGAM FECON

Short name

 

FECON .,JSC

Type of Business

 

Joint stock company

Year Established

 

2004

Business Registration No.

 

0101502599

Date of Registration

 

04 Nov 2011

Place of Registration

 

Hanoi Department of Planning and Investment

Chartered capital

 

VND 138,051,620,000

Status

 

Listed

Stock symbol

 

FCN

Stock Market

 

HOSE (Hochiminh Stock Exchange)

Tax code

 

0101502599

Total Employees

 

432

Size

 

Medium

 

Historical Identification & Legal form

List

Changed Items

Date of changes

1

Subject has got former Address: 4th Floor-Block C-D5 Building, Nguyen Phong Sac Extension Street, Cau Giay District, Ha Noi City, Vietnam Changed to: 15th Flr, CEO Building, Plot HH2-1, Pham Hung Str, Tu Liem District, Ha Noi City, Vietnam

N/A

 

 

 

Company ADDRESSES

 

Head Office

Address

 

15th Flr, CEO Building, Plot HH2-1, Pham Hung Str, Tu Liem District, Ha Noi City, Vietnam

Telephone

 

(84-4) 6269 0481

Fax

 

(84-4) 6269 0484

 

Representative office in Ho Chi Minh

Address

 

No. 133 Road D3, Ward 25, Binh Thanh District, Ho Chi Minh City, Vietnam

 

 

 

SUBSIDIARIES AND RELATED COMPANIES

 

1. PVC-FECON PRESTRESSED CONCRETE JOINT STOCK COMPANY

Business Registration

 

0700252549

Date of Registration

 

05 May 2010

Place of Registration

 

Ha Nam Department of Planning and Investment

Registered Capital

 

VND 150,000,000,000

Tax code

 

0700252549

Address

 

Thi Son Industrial Cluster, Thi Son Commune, Kim Bang District, Ha Nam Province, Vietnam

Tel

 

(84-351) 3533038/3533086

Fax

 

(84-351) 3533038

 

2. FECON INVESTMENT LIMITED COMPANY

Business Registration

 

0700222128

Tax code

 

0700222128

Address

 

Thi Son Industrial Cluster, Kim Bang District, Ha Nam Province, Vietnam

 

3. FECON-SHANGHAI HARBOUR CO., LTD

Tax code

 

0104197826

Address

 

19th Flr CEO Building, Lot HH2-1, Pham Hung Str, Tu Liem District, Ha Noi City, Vietnam

 

4. FOUNDATION ENGINEERING INSTITUTE

Tax code

 

0101502599-001

Address

 

16th Flr CEO Building, Lot HH2-1, Pham Hung Str, Tu Liem District, Ha Noi City, Vietnam

 

 

DIRECTORS

 

1. NAME

 

Mr. PHAM VIET KHOA

Position

 

Chairman cum General Director

Date of Birth

 

31 Jan 1973

ID Number/Passport

 

012121341

ID Issue Date

 

25 Apr 1998

ID Issue Place

 

Public Securities of Hanoi City

Resident

 

No. 524 CT4, My Dinh Urban Area, Tu Liem District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

 

2. NAME

 

Mr. NGUYEN CHI CONG

Position

 

Vice Director

Resident

 

No. 513A Cach Mang Thang Tam Str-Ward 13, 10 District, Ho Chi Minh City, Vietnam

Nationality

 

Vietnamese

 

3. NAME

 

Mr. PHAM QUOC HUNG

Position

 

Vice Director

Current resident

 

No. 112-Block B1 Thanh Cong Ward, Ba Dinh District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

 

4. NAME

 

Mr. TRAN TRONG THANG

Position

 

Vice Director

Resident

 

No. 611 Block D3-Phuong Mai Ward, Ba Dinh District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

 

5. NAME

 

Ms. NGUYEN THI THANH VAN

Position

 

Chief Accountant

Nationality

 

Vietnamese

 

 

BUSINESS NATURE AND ACTIVITIES

 

The subject registered the following business activities:
- Foundation and underground execution for building, industrial projects, transportation projects and irrigation projects.
- Construction infrastructure for Industrial Zone and Urban area.
- Testing construction works.
- Research and survey geology for construction projects.
- Manufacture and trading concrete and steel structure.
- Manufacture materials for construction.
- Transportation services.
- Construction in civil and industrial projects.
- Consultancy in real estate trading.
- Trading hotel, office for lease services.
- Import and export goods.
- Design structure of industrial and civil projects.

 

 

 

IMPORT & EXPORT ACTIVITIES

 

IMPORT:

·         Types of products

 

Machines, equipments

·         Market

 

Japan, China

 

EXPORT:

·         Market

 

The subject does not export.

 

 

 

BANKERS

 

1. BANK FOR INVESTMENT AND DEVELOPMENT OF VIETNAM DONG DO BRANCH

Address

 

No.14 Lang Ha Street, Ba Dinh District, Ha Noi City, Vietnam

Telephone

 

(84-4) 37723046

 

2. JOINT STOCK COMMERCIAL BANK FOR FOREIGN TRADE OF VIETNAM HOAN KIEM BRANCH

Address

 

No.23 Phan Chu Trinh, Hoan Kiem District, Ha Noi City, Vietnam

Telephone

 

(84-4) 39335566

Fax

 

(84-4) 39335580

 

 

 

SHAREHOLDERS

 

1. NAME

 

Mr. TRAN TRONG THANG

Position

 

Vice Director

Resident

 

No. 611 Block D3-Phuong Mai Ward, Ba Dinh District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

335,878

 

2. NAME

 

Mr. HA THE LONG

Resident

 

No. 112-Block B1 Thanh Cong Ward, Ba Dinh District, Ha Noi City, Vietnam

Number of Shares

 

248,559

 

3. NAME

 

Mr. NGUYEN CHI CONG

Position

 

Vice Director

Resident

 

No. 513A Cach Mang Thang Tam Str-Ward 13, 10 District, Ho Chi Minh City, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

246,369

 

4. NAME

 

Mr. HA THE PHUONG

Date of Birth

 

10 Mar 1954

ID Number/Passport

 

B2636279

Issued on

 

25 Nov 2008

Issued Place

 

Viet Nam Immigration Department

Resident

 

No. 50 Ha Dinh Str - Thanh Xuan Trung Ward, Thanh Xuan District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

368,336

 

5. NAME

 

Mr. PHUNG TIEN TRUNG

Resident

 

No.8/105 Xa Dan 2-Nam Dong Wart, Dong Da District, Ha Noi City, Vietnam

Number of Shares

 

84,561

 

6. NAME

 

Mr. HA CUU LONG

Resident

 

Quyet Thang Hamlet Yen Phu Commune, Y Yen District, Nam Dinh Province, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

336,650

 

7. NAME

 

Ms. HA THI BICH

Resident

 

No.2B Dang Thai Than Street-Phan Chu Trinh Wart, Hoan Kiem District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

197,408

 

8. NAME

 

Mr. BUI THANH TUNG

Resident

 

Rooom No.D52-A2-Lan 45 Chua Boc Street-Trung Liet Wart, Dong Da District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

67,635

 

9. NAME

 

Mr. PHAM QUOC HUNG

Position

 

Vice Director

Current Resident

 

No. 112-Block B1 Thanh Cong Ward, Ba Dinh District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

232,543

 

10. NAME

 

Ms. HA THI BON

Resident

 

Tan Quang Hamlet Phu Yen Commune, Y Yen District, Nam Dinh Province, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

61,302

 

11. NAME

 

Mr. NGUYEN QUANG HAI

Resident

 

No.112-Block B1 Thanh Cong Wart, Ba Dinh District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

118,725

 

12. NAME

 

Ms. HA THI CHIN

Resident

 

Room 21-F4 Thuong Dinh Wart, Thanh Xuan District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

79,183

 

13. NAME

 

Mr. PHAM VIET KHOA

Position

 

Chairman cum General Director

Date of Birth

 

31 Jan 1973

ID Number/Passport

 

012121341

Issued on

 

25 Apr 1998

Issued Place

 

Public Securities of Hanoi City

Resident

 

No. 524 CT4, My Dinh Urban Area, Tu Liem District, Ha Noi City, Vietnam

Nationality

 

Vietnamese

Number of Shares

 

1,579,560

 

 

 

FINANCIAL DATA

 

BALANCE SHEET

Unit: One VND

Balance sheet date

31/12/2011

31/12/2010

Number of weeks

52

52

ASSETS

A – CURRENT ASSETS

411,369,000,000

140,021,000,000

I. Cash and cash equivalents

42,020,000,000

23,519,000,000

1. Cash

42,020,000,000

23,519,000,000

2. Cash equivalents

0

0

II. Short-term investments

24,846,000,000

0

1. Short-term investments

24,846,000,000

0

2. Provisions for devaluation of short-term investments

0

0

III. Accounts receivable

196,791,000,000

89,172,000,000

1. Receivable from customers

117,858,000,000

88,088,000,000

2. Prepayments to suppliers

54,447,000,000

1,079,000,000

3. Inter-company receivable

1,472,000,000

0

4. Receivable according to the progress of construction

0

0

5. Other receivable

26,973,000,000

5,000,000

6. Provisions for bad debts

-3,959,000,000

0

IV. Inventories

135,503,000,000

26,012,000,000

1. Inventories

135,503,000,000

26,012,000,000

2. Provisions for devaluation of inventories

0

0

V. Other Current Assets

12,209,000,000

1,318,000,000

1. Short-term prepaid expenses

1,366,000,000

0

2. VAT to be deducted

0

0

3. Taxes and other accounts receivable from the State

25,000,000

0

4. Other current assets

10,818,000,000

1,318,000,000

B. LONG-TERM ASSETS

253,275,000,000

167,737,000,000

I. Long term accounts receivable

0

0

1. Long term account receivable from customers

0

0

2. Working capital in affiliates

0

0

3. Long-term inter-company receivable

0

0

4. Other long-term receivable

0

0

5. Provisions for bad debts from customers

0

0

II. Fixed assets

141,141,000,000

84,725,000,000

1. Tangible assets

77,725,000,000

84,725,000,000

- Historical costs

123,336,000,000

116,169,000,000

- Accumulated depreciation

-45,611,000,000

-31,444,000,000

2. Financial leasehold assets

35,594,000,000

0

- Historical costs

38,672,000,000

0

- Accumulated depreciation

-3,078,000,000

0

3. Intangible assets

27,822,000,000

0

- Initial costs

29,447,000,000

0

- Accumulated amortization

-1,625,000,000

0

4. Construction-in-progress

0

0

III. Investment property

0

0

Historical costs

0

0

Accumulated depreciation

0

0

IV. Long-term investments

109,898,000,000

80,662,000,000

1. Investments in affiliates

102,898,000,000

0

2. Investments in business concerns and joint ventures

0

0

3. Other long-term investments

7,000,000,000

80,662,000,000

4. Provisions for devaluation of long-term investments

0

0

V. Other long-term assets

2,236,000,000

2,350,000,000

1. Long-term prepaid expenses

1,423,000,000

0

2. Deferred income tax assets

0

0

3. Other long-term assets

813,000,000

2,350,000,000

VI. Goodwill

 

0

1. Goodwill

 

0

TOTAL ASSETS

664,644,000,000

307,758,000,000

 

LIABILITIES

A- LIABILITIES

383,398,000,000

116,838,000,000

I. Current liabilities

341,469,000,000

88,392,000,000

1. Short-term debts and loans

97,523,000,000

0

2. Payable to suppliers

197,819,000,000

67,105,000,000

3. Advances from customers

10,230,000,000

10,369,000,000

4. Taxes and other obligations to the State Budget

3,549,000,000

10,917,000,000

5. Payable to employees

5,721,000,000

0

6. Accrued expenses

0

0

7. Inter-company payable

4,101,000,000

0

8. Payable according to the progress of construction contracts

0

0

9. Other payable

22,526,000,000

1,000,000

10. Provisions for short-term accounts payable

0

0

11. Bonus and welfare funds

 

 

II. Long-Term Liabilities

41,929,000,000

28,446,000,000

1. Long-term accounts payable to suppliers

0

0

2. Long-term inter-company payable

0

0

3. Other long-term payable

0

0

4. Long-term debts and loans

41,929,000,000

28,446,000,000

5. Deferred income tax payable

0

0

6. Provisions for unemployment allowances

0

0

7. Provisions for long-term accounts payable

0

0

8. Unearned Revenue

 

 

9. Science and technology development fund

 

 

B- OWNER’S EQUITY

281,246,000,000

190,920,000,000

I. OWNER’S EQUITY

275,484,000,000

187,815,000,000

1. Capital

128,400,000,000

107,000,000,000

2. Share premiums

25,003,000,000

25,003,000,000

3. Other sources of capital

0

0

4. Treasury stocks

0

0

5. Differences on asset revaluation

0

0

6. Foreign exchange differences

0

-973,000,000

7. Business promotion fund

8,782,000,000

0

8. Financial reserved fund

0

0

9. Other funds

4,406,000,000

5,478,000,000

10. Retained earnings

108,893,000,000

51,307,000,000

11. Construction investment fund

0

0

12. Business arrangement supporting fund

 

 

II. Other sources and funds

5,762,000,000

3,105,000,000

1. Bonus and welfare funds (Elder form)

5,762,000,000

3,105,000,000

2. Sources of expenditure

0

0

3. Fund to form fixed assets

0

0

MINORITY’S INTEREST

0

0

TOTAL LIABILITIES AND OWNER’S EQUITY

664,644,000,000

307,758,000,000

 

 

PROFIT & LOSS STATEMENT

 

Description

FY2011

FY2010

1. Total Sales

906,151,000,000

341,838,000,000

2. Deduction item

0

0

3. Net revenue

906,151,000,000

341,838,000,000

4. Costs of goods sold

743,744,000,000

269,788,000,000

5. Gross profit

162,407,000,000

72,050,000,000

6. Financial income

4,719,000,000

291,000,000

7. Financial expenses

18,652,000,000

7,251,000,000

- In which: Loan interest expenses

12,621,000,000

7,251,000,000

8. Selling expenses

5,724,000,000

0

9. Administrative overheads

39,184,000,000

20,758,000,000

10. Net operating profit

103,566,000,000

44,332,000,000

11. Other income

1,347,000,000

5,263,000,000

12. Other expenses

1,267,000,000

4,496,000,000

13. Other profit /(loss)

80,000,000

767,000,000

14. Total accounting profit before tax

103,646,000,000

45,099,000,000

15. Current corporate income tax

25,911,000,000

11,281,000,000

16. Deferred corporate income tax

0

0

17. Interest from subsidiaries/related companies

0

0

18. Profit after tax

77,735,000,000

33,818,000,000

 

 

FINANCIAL RATIOS AND AVERAGE INDUSTRY RATIOS

 

Description

FY2011

FY2010

Average Industry

Current liquidity ratio

1.20

1.58

1.31

Quick liquidity ratio

0.81

1.29

0.82

Inventory circle

5.49

10.37

7.07

Average receive period

79.27

95.21

168.66

Utilizing asset performance

1.36

1.11

0.96

Liability by total assets

57.68

37.96

71.11

Liability by owner's equity

136.32

61.20

360.53

Ebit / Total assets (ROA)

17.49

17.01

6.33

Ebit / Owner's equity (ROE)

41.34

27.42

27.66

Ebit / Total revenue (NPM)

12.83

15.31

7.97

Gross profit / Total revenue (GPM)

17.92

21.08

11.79

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

 

 

 

 

PAYMENT HISTORY & PERFORMANCE EXPERIENCES

 

Trade Morality

 

Fair

Liquidity

 

Medium

Payment status

 

Above Average

Financial Situation

 

Strong

Development trend

 

Positive

Litigation data

 

No Record

Bankruptcy

 

No Record

Payment Methods

 

T/T

Sale Methods

 

To projects

Public opinion

 

Good

 

 

 

INTERPRETATION ON THE SCORES

 

FECON .,JSC was founded in 2004 in Hanoi city by people who worked for state owned company - Licogi. The original chartered capital was VND 5 billion and it has been increased to VND 138,051,620,000 up to now. The subject has been listed on Hochiminh Stock exchange under stock code FCN since July 2012. The subject has four subsidiaries.

 

The current head office of the subject is located on 15th Flr CEO Building, Plot HH2-1, Pham Hung Str, Tu Liem District, Ha Noi City, Vietnam. It leases many rooms here for business transactions. The business of the subject focuses on piling works, foundation testing, soft soil improvement and soil investigation - site survey. In the first stage of investment, the subject has production capacity of 3,000 meters long per day. The subject imports machines and equipments from Japan, China and so on.

 

The future prosperity of the subject seems bright. Fecon is a good brand name in the construction industry in Vietnam. The business activities of the subject seem busy and it has good conditions for development. The subject has capacity to meet the financial commitments and no caution is needed for the small-average business transactions.

 

 

 

APPENDIX

 

INDUSTRY DATA

 

Industry code

Growth speed by price compared with 1994 (%)

Total enterprises 2009

Total employees 2010

(Thous.pers.)

Annual average capital of enterprises 2009

(billion dongs)

2011

2010

Agriculture, Forestry and Fishing

4.00

2.78

8,749

23,896.3

81,559

Industry and Construction

5.53

7.70

85,115

10,630

2,751,975

Trade and Services

6.69

7.52

154,978

14,522

4,939,069

 

ECONOMIC INDICATORS

 

 

2011 

2010 

2009 

Population (Million person)

87.84

86.93

86.02

Gross Domestic Products (USD billion)

119

102.2

91

GDP Growth (%)

5.89

6.78

5.32

GDP Per Capita (USD/person/year)

1,300

1,160

1,080

Inflation (% Change in Composite CPI)

18.58

11.75

6.88

State Budget Deficit compared with GDP (%)

4.9

5.8

6.9

 

SERVICE TRADE PERFORMANCE

 

Billion USD 

2011 

2010 

2009 

Exports

96.3

72.2

57.1

Imports

105.8

84.8

69.9

Trade Balance

-9.5

-12.6

-12.8

Source: General Statistics Office


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.59.35

UK Pound

1

Rs.92.11

Euro

1

Rs.78.59

 

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

----

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.