MIRA INFORM REPORT

 

 

Report Date :

13.11.2013

 

IDENTIFICATION DETAILS

 

Name :

V. K. INDUSTRIAL CORPORATION LIMITED

 

 

Registered Office :

303/304, Loha Bhavan, 3rd Floor, Carnac Bunder, 93, P. Demello Road, Mumbai – 400009, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

16.11.2004

 

 

Com. Reg. No.:

11-149538

 

 

Capital Investment / Paid-up Capital :

Rs.45.900 Millions

 

 

CIN No.:

[Company Identification No.]

U27100MH2004PLC149538

 

 

IEC No.:

0304068616

 

 

PAN No.:

[Permanent Account No.]

AABCV9515F

 

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Importer, Exporter and Stockiest of Special Quality Carbon Steel Plates.

 

 

No. of Employees :

12 (Approximately)

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (48)

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 6100000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having satisfactory track record.

 

There appears dip in profitability of the company during the financial year 2013.

 

However, general financial position of the company appears to be decent.

 

Trade relations are reported to be fair. Business is active. Payment terms are usually correct.

 

The company can be considered for business dealing at usual trade terms and conditions

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

 

INDIAN ECONOMIC OVERVIEW

 

The current downturn provides an opportunity to push ahead with reforms to accelerate growth, says the latest India Development Update report released by the World Bank. The report says that the adverse effects of rupee depreciation are likely to be offset by the gains in the exports performance due to improved external competitiveness. Since May this year, the local currency has depreciated substantially and fell to a record level of Rs 68.85 to a dollar on August, 28.

 

A stagflation like situation appears to have arisen as inflation jumped to an eight month high of 6.46 % for the month of September. It is up from 6.10 % in August. Growth continues to be muted with factory output plunging to 0.6  % in August. Onion prices have risen nearly 300 % from last September. Vegetables cost nearly 90 % more than they did last year. Wake up to the economic contribution of slum dwellers. They contribute more than 7.5 % to the country’s gross domestic product, according to a recent study conducted in 50 top cities.

 

136000 estimated number of jobs created during the second quarter of the current financial year. 50000 estimated number of additional jobs in the field of corporate social responsibility in the coming years.

 

The International Finance Corporation expects to come out with its rupee linked bonds issue before the end of 2013 as a part of its plan to raise $ 1 billion. The Apple iPhone 5c (Rs 41900 for 16 GB variant) and 5s (Rs 53500 for 16GB variant) has been launched in India from 1st November.

 

The Land Acquisition Act to provide just and fair compensation to farmers will come into force from January 1 next year, said Rural Development Minister Jairam Ramesh. The Act replaces a 119 year old registration. The Securities and Exchange Board of India has approved the trading of currency futures on the Bombay Stock Exchange. The exchange plans to launch the currency futures platform with advanced trading technology by the end of November.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

CRISIL

Rating

Fund Based – Cash Credit Limited = BBB

Rating Explanation

Moderate degree at safety and moderate credit risk.

Date

March, 2013

 

 

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. Virendra Mehta

Designation :

Director

Contact No.:

91-9821022386

Date :

11.11.2013

 

 

LOCATIONS

 

Registered Office :

303/304, Loha Bhavan, 3rd Floor, Carnac Bunder, 93, P. Demello Road, Mumbai – 400009, Maharashtra, India

Tel. No.:

91-22-66333330

Mobile No.:

91-9821022386 (Mr. Virendra Mehta)

91-9960954725 (Mr. Alex)

Fax No.:

91-22-23484728

E-Mail :

info@virenvkicl.com

viren@virenvkicl.com

accounts@virenvkicl.com

vkicl@mtnl.net.in

Website :

http://www.vkicl.com

Area :

600 sq. ft.

Location :

Owned

 

 

Branch Office :

Office No. 1, 1st Floor, No.84 (Old No. 39), Muthumari Street, Chennai – 600001, Tamilnadu, India

Tel. No.:

91-44-25262263

Fax No.:

91-44-42168783

E-Mail :

juzer@vkchennai.com

Area :

200 sq. ft.

Location :

Owned

 

 

Warehouse :

Located At

 

·         Ambattur, Chennai

·         Taloja, Mumbai

 

 

DIRECTORS

 

As on 30.09.2013

 

Name :

Mr. Ravi Balwantrai Mehta

Designation :

Additional director

Address:

702 Devki CHSL Asram Road Vile Parle (West), Mumbai – 400056, Maharashtra, India

Date of Birth/Age :

01.09.1973

Date of Appointment :

29.09.2012

DIN No.:

00160965

 

 

Name :

Mr. Virendra Kakubhai Mehta

Designation :

Whole Time Director

Address:

401, Mnju Castle Building Church Road, Vile Parle (East), Mumbai – 400056, Maharashtra, India 

Date of Birth/Age :

08.03.1968

Qualification :

H.S.C.

Date of Appointment :

01.10.2006

DIN No.:

00326929

PAN No.:

AAAPM7667B

 

 

Name :

Mr. Kakubhai Purshottamdas Mehta

Designation :

Chairman

Address:

401, Mnju Castle Building Church Road, Vile Parle (East), Mumbai – 400056, Maharashtra, India 

Date of Birth/Age :

10.04.1935

Qualification :

Under Graduate

Date of Appointment :

29.09.2012

DIN No.:

01648156

 

 

Name :

Mrs. Darshana Virendrakumar Mehta

Designation :

Additional director

Address:

7/A Pushpham K D Road, Vile Parle (West), Mumbai – 400056, Maharashtra, India

Date of Birth/Age :

06.06.1968

Date of Appointment :

29.09.2012

DIN No.:

03459602

 

 

Name :

Mrs. Kairavi Virendra Mehta

Designation :

Additional Director

Address:

Plot No.80, Hatkesh CHS Limited, 7th Floor, 9th Road, J V P D Scheme, N. S. Road, Vile Parle (West), Mumbai – 400056, Maharashtra, India

Date of Birth/Age :

15.05.1994

Date of Appointment :

12.06.2012

DIN No.:

05298092

 

 

KEY EXECUTIVES

 

Name :

Mr. Nayan

Designation :

Accountant

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on 30.09.2013

 

Names of Shareholders

 

No. of Shares

Mehta Purshottamdas Kakubahi

 

3000

Mehta Kakubahi Virendra

 

4333200

Mehta Virendra Darshana

 

1200

Doshi Vipul Parul

 

50

Doshi Kirit Cham

 

50

Kakubahi P Mehta (HUF)

 

2500

Virendra K. Mehta (HUF)

 

250000

Total

 

4590000

 

As on 30.09.2013

Equity Share Break up (Percentage of Total Equity)

 

Category

Percentage

Directors or relatives of Directors

94.00

Other top fifty shareholders

6.00

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Importer, Exporter and Stockiest of Special Quality Carbon Steel Plates.

 

 

Products :

Products

ITC Code

Plates

72083610

 

·         Hot Rolled Coils

·         Boller/ PVQ Plates

·         High Tensile Plates

·         Structural Plates

·         Ship Building Plates

·         Oil and Gas Line Plate

·         Alloy Steel Plates

·         Plate Sizes and Grade

·         Equivalent Table

·         Weight Calculation

 

 

Exports :

 

Products :

Steel Product

Countries :

Uganda

 

 

Imports :

 

Products :

Coils and Plates

Countries :

·         Germany

·         China

·         Korea

·         Russia

 

 

Terms :

 

Selling :

Cash / Credit  / LC, Advance

 

 

Purchasing :

Cash / Credit  / TT

 

 

GENERAL INFORMATION

 

Suppliers :

·         RG Loha, Mumbai

·         V.G. Ispath, Mumbai

 

 

Customers :

Wholesalers, Retailers, End Users and OEM’s

 

·         L&T – Hazita and Pawai

·         Thermasc Limited, Pune

 

 

No. of Employees :

12 (Approximately)

 

 

Bankers :

·         Canara Bank, Prime Corporate Branch II, Varma Chambers, 2nd Floor, Homji Street, Mumbai -400001, Maharashtra, India.

·         Bank of Baroda, CFB Branch, Mumbai, Maharashtra, India

·         ICICI Bank Limited

 

 

Facilities :

Total Limit including fund and non fund Rs.3000.000 Millions

 

(Rs. In Millions)

Secured Loan                      

As on

31.03.2013

As on

31.03.2012

Long Term Borrowing

 

 

Working Capital Loans from Banks

141.955

93.572

Loans taken for vehicles

3.474

4.839

Total

145.429

98.411

 

 

 

Banking Relations :

---

 

 

Auditors :

 

Name :

Prashant Wakhariya and Company

Chartered Accountants

Address :

B-1, Saadichha Apartment, Ground Floor, Rokadia Lane, Borivali (West), Mumbai – 400092, Maharashtra, India.

Tel. No.:

91-22-28922369

Mobile No.:

91-9324657162

Fax No.:

91-22-22937350

E-Mail :

pwco@hotmail.com

PAN No.:

AAFPW9479G

 

 

CAPITAL STRUCTURE

 

As on 30.09.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

5000000

Equity Shares

Rs.10/- each

Rs.50.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

4590000

Equity Shares

Rs.10/- each

Rs.45.900 Millions

 

 

 

 

 


 

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

45.900

45.900

45.900

(b) Reserves & Surplus

1489.632

1421.207

1321.264

(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)

1535.532

1467.107

1367.164

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

154.529

124.944

77.285

(b) Deferred tax liabilities (Net)

0.000

0.000

0.000

(c) Other long term liabilities

285.200

252.600

206.500

(d) long-term provisions

0.000

0.000

0.000

Total Non-current Liabilities (3)

439.729

377.544

283.785

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

0.000

0.000

0.000

(b) Trade payables

1615.763

1461.033

1368.407

(c) Other current liabilities

10.465

9.496

29.156

(d) Short-term provisions

2.553

0.228

0.185

Total Current Liabilities (4)

1628.781

1470.757

1397.748

 

 

 

 

TOTAL

3604.042

3315.408

3048.697

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

61.029

64.608

50.388

(ii) Intangible Assets

0.000

0.000

0.000

(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

360.002

360.002

0.002

(c) Deferred tax assets (net)

0.000

0.000

0.000

(d)  Long-term Loan and Advances

884.119

994.532

713.564

(e) Other Non-current assets

0.000

0.000

0.000

Total Non-Current Assets

1305.150

1419.142

763.954

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

1174.112

859.423

665.270

(c) Trade receivables

1102.097

1035.020

1570.931

(d) Cash and cash equivalents

6.665

1.794

48.525

(e) Short-term loans and advances

16.018

0.029

0.017

(f) Other current assets

0.000

0.000

0.000

Total Current Assets

2298.892

1896.266

2284.743

 

 

 

 

TOTAL

3604.042

3315.408

3048.697

 


 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Income

7075.552

6704.169

7123.136

 

 

Other Income

50.641

44.668

22.989

 

 

TOTAL                                     (A)

7126.193

6748.837

7146.125

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Purchase of stock-in-trade

5970.325

5656.436

5485.680

 

 

Employee benefit expense

4.057

2.931

1.753

 

 

Other Expenses

927.049

868.632

982.828

 

 

TOTAL                                     (B)

6901.431

6527.999

6470.261

 

 

 

 

 

Less

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

224.762

220.838

675.864

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

120.056

73.065

74.952

 

 

 

 

 

 

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

104.706

147.773

600.912

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

3.682

1.731

2.000

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

101.024

146.042

598.912

 

 

 

 

 

Less

TAX                                                                  (H)

32.600

46.100

206.500

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

68.424

99.942

392.412

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

1276.107

1176.164

783.752

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

1344.531

1276.107

1176.164

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export Earnings

NA

4.447

44.836

 

TOTAL EARNINGS

NA

4.447

44.836

 

 

 

 

 

 

Earnings Per Share (Rs.)

14.91

21.77

85.49

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

0.96

1.48

5.49

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

1.43

2.18

8.41

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

3.11

4.94

19.64

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.07

0.10

0.44

 

 

 

 

 

Debt Equity Ratio

(Total Debt /Networth)

 

0.10

0.09

0.06

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.41

1.29

1.63

 

 

LOCAL AGENCY FURTHER INFORMATION

 

CURRENT MATURITIES OF LONG-TERM DEBT: NOT AVAILABLE

 

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

Yes

5]

Type of Business

Yes

6]

Line of Business

Yes

7]

Promoter's background

Yes

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

No

17]

Major suppliers

Yes

18]

Major customers

Yes

19]

Payments terms

Yes

20]

Export / Import details (if applicable)

Yes

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

Yes

31]

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

Yes

32]

PAN of Proprietor/Partner/Director, if available

Yes

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

Long Term Borrowing

 

 

Loans and Advances form Directors

9.100

26.533

Total

9.100

26.533

 

 

 

 

 

TRADE REFERENCES

 

·         L&T – Hazita and Pawai

·         Thermasc Limited, Pune

·         RG Loha, Mumbai

·         V.G. Ispath, Mumbai

 

 

INDEX OF CHARGES

 

S.No.

Charge ID

Date of Charge Creation/Modification

Charge amount secured

 

Charge Holder

Address

Service Request Number (SRN)

1

80001982

17/09/2013 *

2,821,300,000.00

CANARA BANK

SPECIALISED PRIME CORPORATE BRANCH-FORT, VARMA CHAMBERS 2ND FLOOR, HOMJI STREET, FORT, MUMBAI, MAHARASHTRA - 400001, INDIA

B85998482

 

* Date of charge modification

 

 

FIXED ASSETS

 

·         Air Condition

·         CCTV Camera System

·         Computer

·         Cutting Machine

·         Cycle

·         Electrical Equipment

·         EPABX System – Telephone

·         Fax Machine

·         Furniture

·         Mobile Phone

·         Office Equipments

·         Motor Car / Motor Cycle

·         Television

·         Xerox Machine

 


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.63.59

UK Pound

1

Rs.101.56

Euro

1

Rs.85.15

 

 

INFORMATION DETAILS

 

Information Gathered by :

HNA

 

 

Report Prepared by :

NTH

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

6

PAID-UP CAPITAL

1~10

5

OPERATING SCALE

1~10

5

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

6

--PROFITABILIRY

1~10

5

--LIQUIDITY

1~10

5

--LEVERAGE

1~10

5

--RESERVES

1~10

6

--CREDIT LINES

1~10

5

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

YES

--LITIGATION

YES/NO

NO

--OTHER ADVERSE INFORMATION

YES/NO

NO

MERIT POINTS

 

 

--SOLE DISTRIBUTORSHIP

YES/NO

NO

--EXPORT ACTIVITIES

YES/NO

YES

--AFFILIATION

YES/NO

NO

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

DEFAULTER

 

 

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

48

 

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

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

 


 

RATING EXPLANATIONS

 

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

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

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

--

NB

                                       New Business

 

--

 

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.