MIRA INFORM REPORT

 

 

Report Date :

15.11.2013

 

IDENTIFICATION DETAILS

 

Name :

CPC PRIVATE LIMITED

 

 

Registered Office :

207, Mettupalayam Road, Cheran Nagar, Coimbatore – 641030, Tamilnadu

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

19.09.1946

 

 

Com. Reg. No.:

18-000030

 

 

Capital Investment / Paid-up Capital :

Rs. 65.063 Millions

 

 

CIN No.:

[Company Identification No.]

U29120TZ1946PTC000030

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

CMBC03247G

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Manufactures Grey Iron Castings and Machined Components, which find application in automobile Parts, Industrial Gear Box Castings and Pumps.

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (27)

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Maximum Credit Limit :

USD 91000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having moderate track record. There appears some accumulated losses recorded by the company. However, trade relations are reported as fair. Business is active. Payments are reported to be slow.

 

The company can be considered for business dealings with some caution.

 

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

 

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

Long term/ Short term rating (Suspended)

Date

18.07.2013

 

Reason for Suspended

 

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.

 

 

LOCATIONS

 

Registered Office :

207, Mettupalayam Road, Cheran Nagar, Coimbatore – 641030, Tamilnadu, India

Tel. No.:

91-422-2432180/ 2441405/ 2432783/ 2443557/ 4241111

Fax No.:

91-422-2439952

E-Mail :

cpc@vsnl.net

cpcltd@eth.net

Website :

www.cpc.in

Area :

10000 Sq. Ft.

Location :

Owned

 

 

DIRECTORS

 

As on: 25.09.2013

 

Name :

Mr. D. Balasundaram

Designation :

Director

Address :

195, Race Course Road, Coimbatore – 641018, Tamilnadu, India

Date of Birth/Age :

09.04.1945

Date of Appointment :

07.02.1980

PAN No.:

AEBPB5722K

DIN No.:

00001757

 

 

Name :

Mr. Aditya Balasundaram

Designation :

Managing director

Address :

Old No.139, New No.195, Race Course Road, Coimbatore – 641018, Tamilnadu, India

Date of Birth/Age :

09.05.1976

Date of Appointment :

31.08.2007

PAN No.:

ACYPA3153E

DIN No.:

00925103

 

 

Name :

Mr. S Vijayakumar

Designation :

Whole time director

Address :

7 Ward No.2, R K Mill C Colony, Peelamedu, Coimbatore – 641004, Tamilnadu, India

Date of Birth/Age :

16.06.1966

Date of Appointment :

12.01.2009

PAN No.:

AFSPV9094A

DIN No.:

02492405

 

 

Name :

Mr. K. Hariharan

Designation :

Whole time director

Address :

Old No. 68, New No.79, Sengupta Street Ramnagar, Coimbatore – 641009, Tamilnadu, India

Date of Birth/Age :

01.04.1952

Date of Appointment :

01.06.2012

PAN No.:

AACPH0764Q

DIN No.:

05267041

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on: 25.09.2013

 

Names of Shareholders

 

No. of Shares

Estate of Late K Govindaswamy Naidu

 

4860

K G Balakrishnan

 

765

R Ramakrishnan

 

1140

D Balasundaram

 

5201

G Sethalakshmiammal

 

5242

B Aditya Venkataswam

 

3678

B Amirthalakshmi

 

8860

B Ananthi

 

1200

R Kannammal

 

5543

R Saravanaprabu

 

2400

B Satyabama

 

300

B Srihari

 

1388

B Sriramulu

 

1387

B Aditya Marriage Trust, Tamilnadu 

 

4540

B Adiya Venkatasamy Education Trust, Tamilnadu

 

4121

 

 

 

Total

 

50625

 

 

Names of Preference share

 

No. of Preference share

D Balasundaram

 

3250000

B Amirthalakshmi

 

2250000

Aditya Balasundaram

 

500000

 

 

 

Total

 

6000000

 

Equity Share Break up (Percentage of Total Equity)

 

As on: 25.09.2013

 

Category

 

Percentage

 

 

 

Directors or relatives of directors

 

100.00

 

 

 

Total

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufactures Grey Iron Castings and Machined Components, which find application in automobile Parts, Industrial Gear Box Castings and Pumps.

 

 

Products :

ITC Code

Products or services

73251000

Rough & Machined Castings

 

 

GENERAL INFORMATION

 

Customers :

  • Maruti Udyog Limited,
  • Ashok Leyland Limited, Hosur
  • Ashok Leyland Limited, Chennai
  • Mahindra and Mahindra Limited, (Tractor Division)
  • Mahindra and Mahindra Limited, (Auto Division)
  • Amalgamation Group
  • Ingersoll Rand (India) Limited,
  • Audco India Limited,
  • Iljin Automotive (Private) Limited,
  • New Holland Tractors (India) Limited,
  • Delco Remy Electricals India Limited,
  • Same Deutz-Fahr (India) Private Limited,
  • Bonfiglioli Transmissions (Private) Limited,
  • Hindustan Powerplus Limited,
  • VST Tillers and Tractors Limited

 

 

No. of Employees :

Not Available

 

 

Bankers :

Bank of Baroda 82, Bank Road, Coimbatore Main Branch, Coimbatore - 641018, Tamil Nadu, India

 

 

Facilities :

(Rs. In Millions)

Secured Loan

As on

31.03.2013

As on

31.03.2012

Long term borrowings

 

 

Rupee term loans from banks

55.500

84.806

 

 

 

Short term borrowings

 

 

Working capital loans from banks

153.689

176.613

 

 

 

Total

209.189

261.419

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Gopalaiyar and Subramanian

Chartered Accountants

Address :

New No. 4 (Old No.28) Guru Govind Singh Road, RS Puram, Coiimbatore – 641002, India

PAN No.:

AABFG4333P

 

 

Associates :

  • Coimbatore Capital Limited
  • ETA Equipments Private Limited
  • Shri Associates
  • B Aditya Marriage Trust
  • Astriti Lakshmi Marriage Trust
  • Astriti Lakshmi Education Trust

 

 

CAPITAL STRUCTURE

 

As on: 25.09.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

100000

Equity Shares

Rs.100/- each

Rs. 10.000 Million

9000000

Preference Shares

Rs.10/- each

Rs. 90.000 Millions

 

Total

 

Rs. 100.000 Millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

50625

Equity Shares

Rs.100/- each

Rs. 5.063 Millions

6000000

Preference Shares

Rs.10/- each

Rs. 60.000 Millions

 

Total

 

Rs. 65.063 Millions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2013

31.12.2012

31.12.2011

I.              EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

65.063

45.063

5.063

(b) Reserves & Surplus

(42.313)

(22.220)

1.844

(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)

22.750

22.843

6.907

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

98.619

136.023

84.184

(b) Deferred tax liabilities (Net)

0.000

0.000

0.000

(c) Other long term liabilities

0.000

0.000

0.000

(d) long-term provisions

3.114

1.173

2.064

Total Non-current Liabilities (3)

101.733

137.196

86.248

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

188.913

201.014

274.601

(b) Trade payables

144.844

109.208

117.992

(c) Other current liabilities

41.041

28.762

7.557

(d) Short-term provisions

0.000

0.000

0.000

Total Current Liabilities (4)

374.798

338.984

400.150

 

 

 

 

TOTAL

499.281

499.023

493.305

 

 

 

 

II.            ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

139.426

158.236

174.876

(ii) Intangible Assets

0.000

0.000

0.000

(iii) Capital work-in-progress

21.024

0.000

0.000

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

0.183

0.183

0.183

(c) Deferred tax assets (net)

37.602

32.436

24.961

(d) Long-term Loan and Advances

14.341

13.278

10.123

(e) Other Non-current assets

0.000

0.000

0.000

Total Non-Current Assets

212.576

204.133

210.143

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

92.028

78.032

71.508

(c) Trade receivables

127.166

155.846

151.048

(d) Cash and cash equivalents

17.027

11.336

7.062

(e) Short-term loans and advances

26.552

25.150

30.230

(f) Other current assets

23.932

24.526

23.314

Total Current Assets

286.705

294.890

283.162

 

 

 

 

TOTAL

499.281

499.023

493.305

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2013

31.12.2012

31.12.2011

 

SALES

 

 

 

 

 

Income

531.990

654.230

541.450

 

 

Other Income

7.690

8.320

3.460

 

 

TOTAL                                     (A)

539.680

662.550

544.910

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

TOTAL                                     (B)

499.660

619.560

521.660

 

 

 

 

 

Less

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

40.020

42.990

23.250

 

 

 

 

 

Less

FINANCIAL EXPENSES                                    (D)

45.450

54.290

41.690

 

 

 

 

 

 

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

(5.430)

(11.300)

(18.440)

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

19.830

20.240

20.140

 

 

 

 

 

 

PROFIT /(LOSS) BEFORE TAX (E-F)                 (G)

(25.260)

(31.540)

(38.580)

 

 

 

 

 

Less

TAX                                                                  (H)

(5.170)

(7.470)

(23.030)

 

 

 

 

 

 

PROFIT /(LOSS) AFTER TAX (G-H)                   (I)

(20.090)

(24.070)

(15.550)

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export Earnings

279.360

357.799

288.623

 

 

On Insurance and Freight

0.000

5.984

3.942

 

 

On Tooling Cost

0.000

3.158

3.512

 

 

Exchange Rate Difference 

0.000

7.062

2.270

 

TOTAL EARNINGS

279.360

374.003

298.347

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

NA

64.988

30.358

 

 

Capital Goods

NA

0.751

0.132

 

 

Consumables Spares

NA

0.290

0.430

 

 

Sales Commission

NA

5.865

5.235

 

TOTAL IMPORTS

NA

71.894

36.155

 

 

 

 

 

 

Earnings Per Share (Rs.)

(396.83)

(475.46)

--

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.12.2012

31.12.2011

PAT / Total Income

(%)

(3.72)

(3.63)

(2.85)

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

(4.75)

(4.82)

(7.12)

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

(5.73)

(6.76)

(8.25)

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

(1.11)

(1.39)

(5.59)

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

12.64

14.76

51.95

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

0.77

0.87

0.71

 

 

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

Yes

5]

Type of Business

Yes

6]

Line of Business

Yes

7]

Promoter's background

Yes

8]

No. of employees

No

9]

Name of person contacted

No

10]

Designation of contact person

No

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

Yes

19]

Payments terms

No

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

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)

Particulars

As on

31.03.2013

As on

31.03.2012

Long term borrowings

 

 

Deposits from shareholders

43.099

51.197

Deposits from others

0.020

0.020

 

 

 

Short term borrowings

 

 

Other loans and advances

35.224

24.401

 

 

 

Total

78.343

75.618

 

 

PERFORMANCE

 

The Company faced another year of adversity which has resulted in a loss of Rs.25.260 millions, as can be seen from the foregoing paragraph. The main factors responsible for the losses are the power shortages and the delay in reaching targeted production at Pudukkottai Unit.

 

During the year the production at Coimbatore unit was 4393 tonnes (Previous year 5861 tonnes) and at Pudukkottai unit was 2050 tonnes (Previous year 2759). The production at Coimbatore unit was 39% less of the targeted production of 7200 Tonnes and at Pudukkottai unit was 66% less of the targeted production of 6000 Tonnes.

 

The lower production was due to the electric power shortage and the frequent power interruptions at both units. The power shortage and interruptions in supply affected our vendors and contractors more as many of them are without standby power arrangements. Operations like fettling and rough machining are done by the contractors and their output also fell.

 

Another cause for the lower than targeted production at Pudukkottai was the quality problems. Workers and staff are gradually getting trained.

 

There were some bottlenecks in the Plant as well.

Due to lower production, the cost of production went up. The absorption of interest costs and overheads was lower. Thus the Company incurred a heavy loss.

 

INDEX OF CHARGES

 

S.No.

Charge ID

Date of Charge Creation/Modification

Charge amount secured

Charge Holder

Address

Service Request Number (SRN)

1

80000551

07/05/2013 *

465,100,000.00

BANK OF BARODA

82, BANK ROAD, Coimbatore Main Branch, Coimbatore, Tamil Nadu - 641018, INDIA

B74661042

 

* Date of charge modification

 

FIXED ASSETS:

 

  • Land
  • Building
  • Plant and Machinery
  • Vehicles
  • Computers
  • Office Equipment

 

 

 

 


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. 63.06

UK Pound

1

Rs. 101.15

Euro

1

Rs. 84.95

 

 

INFORMATION DETAILS

 

Report Prepared by :

DPH

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

4

OPERATING SCALE

1~10

3

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

3

--PROFITABILIRY

1~10

2

--LIQUIDITY

1~10

3

--LEVERAGE

1~10

3

--RESERVES

1~10

2

--CREDIT LINES

1~10

2

--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

 

27

 

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

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NB

                                       New Business

 

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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.