MIRA INFORM REPORT

 

 

Report Date :

19.11.2013

 

IDENTIFICATION DETAILS

 

Name :

C.E.F.A.M. - S.R.L.

 

 

Registered Office :

Via Sant'agostino,         53  22060- Bulciago (LC)

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

14.01.1963

 

 

Legal Form :

Limited liability company

 

 

Line of Business :

Subject is engaged in Preparation and spinning of textile fibres and Weaving of textiles.

 

 

No. of Employees :

From 6 to 10

 

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)

Italy

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified industrial economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is high. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 126% of GDP in 2012, and investor concerns about the broader euro-zone crisis at times have caused borrowing costs on sovereign government debt to rise to euro-era. During the second half of 2011 the government passed three austerity packages to reduce its budget deficit and help bring down borrowing costs. These measures included a hike in the value-added tax, pension reforms, and cuts to public administration. The government also faces pressure from investors and European partners to sustain its recent efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and widespread tax evasion. In 2012 economic growth and labor market conditions deteriorated, with growth at -2.3% and unemployment rising to nearly 11%, with youth unemployment around 35%. The government has undertaken several reform initiatives designed to increase long-term economic growth. Italy's GDP is now 7% below its 2007 pre-crisis level

Source : CIA


Company name and address

 

C.E.F.A.M. - S.R.L.

 

 

Via Sant'agostino,         53  22060- Bulciago (LC)

 

 

Summary

 

Fiscal Code

:

00208960138

Legal Form

:

Limited liability company

start of Activities

:

14/01/1963

Equity

:

2.000.000

Turnover Range

:

1.500.000/2.000.000

Number of Employees

:

from 6 to 10

 

 

Activity

 

Preparation and spinning of textile fibres

Weaving of textiles

 

 

Legal Data

 

Legal Form :                           Limited liability company

Fiscal Code :                          00208960138

 

Foreign Trade Reg. no. :        LC001886 since 18/12/1991

 

Chamber of Commerce no. : 100980 of Como

 

Chamber of Commerce no. : 100980 of Lecco since 26/03/1963

 

V.A.T. Code : 00208960138

 

Foundation date

: 14/04/1963

Establishment date

: 24/07/1979

Start of Activities

: 14/01/1963

Legal duration

: 31/12/2030

Nominal Capital

: 93.600

Subscribed Capital

: 93.600

Paid up Capital

: 93.600

 


 

Members

 

Cappellini

Ferruccio

 

Born in Bulciago

(CO)

on 03/12/1932

- Fiscal Code : CPPFRC32T03B261C

 

Residence:

S. Agostino

, 53

- 23892

Bulciago

(LC)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole Director

25/01/1999

 

No Prejudicial events are reported

 

No Protests registered

 

 

Companies connected to members *

 

*checkings have been performed on a national scale.

In this module the companies in which members hold/held positions are listed.

 

The Members of the subject firm are not reported to be Members in other companies.



Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

Cappellini Ferruccio

Bulciago - IT -

CPPFRC32T03B261C

32.760 .Eur

35,00

Cappellini Ezio

CPPZEI34B09B261F

35.880 .Eur

38,33

Cappellini Giuseppina

CPPGPP60R66B261Z

7.800 .Eur

8,33

Cappellini Maurizio

CPPMRZ60A02A818Y

4.680 .Eur

5,00

Filigura Teresa

FLGTRS32M65F887X

9.360 .Eur

10,00

Cappellini Maria Cristina

CPPMCR66H70A818M

3.120 .Eur

3,33

 


 

Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

CONSORZIO ENERGIA OGGI

03297660965

Active



Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

since 14/01/1963

 

Sant'agostino

, 53

- 22060

- Bulciago

(LC)

- IT -

 

PHONE

: 031860172

 

FAX

: 031861370

 

Employees

: 6

 

Fittings and Equipment for a value of 1.220.000

Eur

 

Stocks for a value of 270.000

Eur

 

The firm operates abroad as importer..

To purchase foreign products the firm uses the following channels :

- direct orders to foreign companies

 

 

Protests

 

Protests checking on the subject firm has given a negative result.

 

 

Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.



Financial and Economical Analysis

 

Subject is active since 1963

The analysis is based on the latest 3 balance sheets.

During the last years, net losses were registered; in 2012 r.o.e. is -0,84%. The last financial year was marked by a decrease in the turnover.

The return on Investment in the last financial year was positive (0,02%) and in line with the sector's average.

The operating result is positive and amounts to Eur. 471 recording a drop as opposed to the year before (-94,26%).

The G.O.M. amounted to Eur. 33.287 , with a -27,63% decrease.

Very good financial situation: shareholder's equity covers short-terms debts with an indebtedness level equal to 0,57 lower than in 2011.

It's shareholders funds amount to Eur. 1.544.202 on the same levels as the year before.

Eur. 929.520 is the amount of total debts, both commercial and of different nature, with no important change.

Bank and suppliers credit recourse is limited, 83,82 gg. is payment average period which is also lower than the sector average.

Payments are supported by good current assets.

Due from customers average term is high and equal to 163,58 days. even higher than the average of the specific sector.

During financial year 2012 the cash flow amounted to Eur. 19.892

Subordinate employment cost is of Eur. 188.568, i.e. 10,44% on total production costs. , whereas the incidence of such costs on sales revenues is equal to 10,79%.

Financial charges have a limited incidence (-0,55%) on sales volume.



Financial Data

 

Complete balance-sheet for the year

31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

1.747.472

Profit (Loss) for the period

-12.924

 

Complete balance-sheet for the year

31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

2.028.641

Profit (Loss) for the period

-14.601

 

Complete balance-sheet for the year

31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

1.912.796

Profit (Loss) for the period

-1.987



Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2011 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2010 - 12 Mesi - Currency: - Amounts x 1

 

Years

2012

2011

2010

BALANCE SHEET ACCOUNTS

 

ASSETS

CREDITS VS PARTNERS

. Deposits not yet withdrawn

. Deposits already withdrawn

Total credits vs partners

FIXED ASSETS

. INTANGIBLE FIXED ASSETS

. . Start-up and expansion expenses

. . Research,develop. and advert.expens.

. . Industrial patent rights

. . Concessions,licenses,trademarks,etc.

. . Goodwill

. . Assets in formation and advance paymen.

. . Other intangible fixed assets

. Total Intangible Fixed Assets

. TANGIBLE FIXED ASSETS

. . Real estate

. . Plant and machinery

. . Industrial and commercial equipment

. . Other assets

. . Assets under construction and advances

. Total Tangible fixed assets

1.502.001

1.546.769

1.574.480

. FINANCIAL FIXED ASSETS

. . Equity investments

. . . Equity invest. in subsidiary companies

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

. . Financial receivables

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivab due from subsidiaries

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from assoc.comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from third parties

. . . . Within 12 months

. . . . Beyond 12 months

. . Other securities

. . Own shares

. . . Total nominal value

. Total financial fixed assets

Total fixed assets

1.502.001

1.546.769

1.574.480

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

. . Work in progress and semimanufactured

. . Work in progress on order

. . Finished goods

. . Advance payments

. Total Inventories

265.159

267.368

378.472

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

829.828

956.521

998.236

. . Beyond 12 months

23.730

23.752

26.294

. . Trade receivables

794.034

915.036

960.728

. . . . Within 12 months

794.034

915.036

960.728

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Fiscal Receivables

3.580

10.916

8.943

. . . . Within 12 months

3.580

6.000

9

. . . . Beyond 12 months

4.916

8.934

. . Receivables for anticipated taxes

54.715

54.294

54.518

. . . . Within 12 months

31.012

35.485

37.184

. . . . Beyond 12 months

23.703

18.809

17.334

. . Receivables due from third parties

1.229

27

341

. . . . Within 12 months

1.202

315

. . . . Beyond 12 months

27

27

26

. Total Credits not held as fixed assets

853.558

980.273

1.024.530

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

. . Own shares

. . . Total nominale value

. . Other securities

. Total Financial Assets

. LIQUID FUNDS

. . Bank and post office deposits

. . Checks

. . Banknotes and coins

. Total Liquid funds

56.529

619

220

Total current assets

1.175.246

1.248.260

1.403.222

ADJUSTMENT ACCOUNTS

. Discount on loans

. Other adjustment accounts

1.739

Total adjustments accounts

1.739

TOTAL ASSETS

2.677.247

2.796.768

2.977.702

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

93.600

93.600

93.600

. Additional paid-in capital

. Revaluation reserves

1.188.608

1.188.608

1.188.608

. Legal reserve

18.720

18.720

18.720

. Reserve for Own shares

. Statute reserves

. Other reserves

143.073

143.074

143.072

. Accumulated Profits (Losses)

113.125

127.726

129.713

. Profit( loss) of the year

-12.924

-14.601

-1.987

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

1.544.202

1.557.127

1.571.726

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

. . Taxation fund, also differed

. . Other funds

Total Reserves for Risks and Charges

2.938

10.168

25.314

Employee termination indemnities

200.453

263.599

274.075

ACCOUNTS PAYABLE

. . . . Within 12 months

929.520

931.486

1.106.359

. . . . Beyond 12 months

34.147

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to banks

545.961

617.713

673.805

. . . . Within 12 months

545.961

583.566

673.805

. . . . Beyond 12 months

34.147

. . Due to other providers of finance

. . . . Within 12 months

. . . . Beyond 12 months

. . Advances from customers

. . . . Within 12 months

. . . . Beyond 12 months

. . Trade payables

347.483

292.685

380.018

. . . . Within 12 months

347.483

292.685

380.018

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to the tax authorities

15.427

13.819

33.400

. . . . Within 12 months

15.427

13.819

33.400

. . . . Beyond 12 months

. . Due to social security and welfare inst.

9.135

11.083

11.010

. . . . Within 12 months

9.135

11.083

11.010

. . . . Beyond 12 months

. . Other payables

11.514

30.333

8.126

. . . . Within 12 months

11.514

30.333

8.126

. . . . Beyond 12 months

Total accounts payable

929.520

965.633

1.106.359

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

134

241

228

Total adjustment accounts

134

241

228

TOTAL LIABILITIES

2.677.247

2.796.768

2.977.702

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

Risk accounts

Civil and fiscal norms relation

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

1.747.472

2.028.641

1.912.796

. Changes in work in progress

52.206

12.817

21.916

. Changes in semi-manufact. products

. Capitalization of internal work

. Other income and revenues

6.835

259

7.228

. . Contributions for operating expenses

. . Different income and revenues

6.835

259

7.228

Total value of production

1.806.513

2.041.717

1.941.940

PRODUCTION COSTS

. Raw material,other materials and consum.

1.394.407

1.474.522

1.460.402

. Services received

98.018

125.774

134.351

. Leases and rentals

. Payroll and related costs

188.568

253.918

247.560

. . Wages and salaries

133.791

177.914

175.989

. . Social security contributions

39.349

53.035

52.423

. . Employee termination indemnities

15.428

22.969

19.148

. . Pension and similar

. . Other costs

. Amortization and depreciation

32.816

37.779

41.303

. . Amortization of intangible fixed assets

. . Amortization of tangible fixed assets

32.816

37.779

41.303

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

. Changes in raw materials

54.415

123.921

38.026

. Provisions to risk reserves

. Other provisions

. Other operating costs

37.818

17.585

16.582

Total production costs

1.806.042

2.033.499

1.938.224

Diff. between value and cost of product.

471

8.218

3.716

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

184

255

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

. . Financ.income from secur. t.f.assets

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

. Interest and other financial expense

-9.541

-13.503

-119

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

Total financial income and expense

-9.541

-13.319

136

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

. . Of financ.fixed assets not repres.E.I.

. . Of securities incl.among current assets

. Devaluation

. . Of equity investments

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

1.424

2

. . Gains on disposals

. . Other extraordinary income

1.424

2

. Extraordinary expense

-2

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-2

Total extraordinary income and expense

1.422

2

Results before income taxes

-7.648

-5.101

3.854

. Taxes on current income

5.276

9.500

5.841

. . current taxes

5.697

9.277

6.073

. . differed taxes(anticip.)

-421

223

-232

. Net income for the period

-12.924

-14.601

-1.987

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

-12.924

-14.601

-1.987

 

 

RATIOS

Value Type

as at 31/12/2012

as at 31/12/2011

as at 31/12/2010

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,56

0,55

0,53

0,27

Elasticity Ratio

Units

0,44

0,45

0,47

0,71

Availability of stock

Units

0,10

0,10

0,13

0,20

Total Liquidity Ratio

Units

0,34

0,35

0,34

0,45

Quick Ratio

Units

0,02

0,00

0,00

0,01

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

0,57

0,60

0,70

2,05

Self Financing Ratio

Units

0,58

0,56

0,53

0,26

Capital protection Ratio

Units

0,95

0,95

0,94

0,77

Liabilities consolidation quotient

Units

0,22

0,32

0,25

0,17

Financing

Units

0,60

0,62

0,70

2,43

Permanent Indebtedness Ratio

Units

0,65

0,66

0,62

0,41

M/L term Debts Ratio

Units

0,07

0,11

0,09

0,08

Net Financial Indebtedness Ratio

Units

0,32

0,40

0,43

0,78

CORRELATION

Fixed assets ratio

Units

1,16

1,20

1,17

1,63

Current ratio

Units

1,26

1,34

1,27

1,27

Acid Test Ratio-Liquidity Ratio

Units

0,98

1,05

0,93

0,86

Structure's primary quotient

Units

1,03

1,01

1,00

1,07

Treasury's primary quotient

Units

0,06

0,00

0,00

0,02

Rate of indebtedness ( Leverage )

%

173,37

179,61

189,45

370,05

Current Capital ( net )

Value

245.726

316.774

296.863

571.296

RETURN

Return on Sales

%

1,14

1,14

2,06

1,30

Return on Equity - Net- ( R.O.E. )

%

-0,84

-0,94

-0,13

-0,89

Return on Equity - Gross - ( R.O.E. )

%

-0,50

-0,33

0,25

2,00

Return on Investment ( R.O.I. )

%

0,02

0,29

0,12

1,87

Return/ Sales

%

0,03

0,41

0,19

1,81

Extra Management revenues/charges incid.

%

-2743,95

-177,67

-53,47

4,33

Cash Flow

Value

19.892

23.178

39.316

44.316

Operating Profit

Value

471

8.218

3.716

59.860

Gross Operating Margin

Value

33.287

45.997

45.019

144.930

MANAGEMENT

Credits to clients average term

Days

163,58

162,38

180,81

114,91

Debts to suppliers average term

Days

83,82

65,84

85,79

108,86

Average stock waiting period

Days

54,63

47,45

71,23

76,19

Rate of capital employed return ( Turnover )

Units

0,65

0,73

0,64

1,01

Rate of stock return

Units

6,59

7,59

5,05

4,72

Labour cost incidence

%

10,79

12,52

12,94

15,97

Net financial revenues/ charges incidence

%

-0,55

-0,66

0,01

-2,33

Labour cost on purchasing expenses

%

10,44

12,49

12,77

16,13

Short-term financing charges

%

1,03

1,40

0,01

3,86

Capital on hand

%

153,21

137,86

155,67

98,78

Sales pro employee

Value

349.494

289.805

273.256

196.263

Labour cost pro employee

Value

37.713

36.274

35.365

32.990

 

 

Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

Market / Territory Data

 

Population living in the province

:

322.150

Population living in the region

:

9.393.092

Number of families in the region

:

3.858.736

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

460

- per non food products

:

2.090

- per energy consume

:

114

 

Sector Data

 

The values are calculated on a base of 246 significant companies.

 

The companies cash their credits on an average of 115 dd.

The average duration of suppliers debts is about 109 dd.

The sector's profitability is on an average of 1,30%.

The labour cost affects the turnover in the measure of 15,97%.

Goods are held in stock in a range of 76 dd.

The difference between the sales volume and the resources used to realize it is about 1,01.

The employees costs represent the 16,13% of the production costs.

 

 

Statistical Detrimental Data

 

Statistically the trade activity passes through serious crises.

The area is statistically considered moderately risky.

In the region 50.886 protested subjects are found; in the province they count to 1.666.

The insolvency index for the region is 0,55, , while for the province it is 0,52.

Total Bankrupt companies in the province : 940.

Total Bankrupt companies in the region : 39.612.

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.63

UK Pound

1

Rs.101.06

Euro

1

Rs.84.56

 

 

INFORMATION DETAILS

 

Report Prepared by :

NIS

 

 

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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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.