MIRA INFORM REPORT

 

 

Report Date :

27.11.2013

 

IDENTIFICATION DETAILS

 

Name :

andrew telecommunicationS India private LIMITED

 

 

Registered Office :

Plot No. N-2, Phase IV, Verna Industrial Estate, Verna Salcette – 403 511, Goa

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

09.10.1997

 

 

Com. Reg. No.:

24-002452

 

 

Capital Investment / Paid-up Capital :

Rs.49.404 Millions

 

 

CIN No.:

[Company Identification No.]

U32204GA1997PTC002452

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

BLRA04908B

 

 

PAN No.:

[Permanent Account No.]

AABCA8820A

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Company is engaged in providing telecommunication solutions

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (36)

 

RATING

STATUS

PROPOSED CREDIT LINE

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

 

Maximum Credit Limit :

USD 7600000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is a part of “Andrew LLC, USA”

 

It is an established company having a moderate track record. There appears continuous losses recorded by the company.

 

However, networth of the company appears to be strong. The company get good support from its group companies.

 

Trade relations are reported to be fair. Business is active. Payments are reported to be slow but correct.

 

The company can be considered for business dealings with slight 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.

 

 

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/Factory :

Plot No. N-2, Phase IV, Verna Industrial Estate, Verna Salcette – 403 511, Goa, India

Tel. No.:

91-832-6685200 / 201 / 202 / 2407303

Fax No.:

91-832-6685025 / 6685104 / 6685107

E-Mail :

yatin.gaitonde@andrew.com

arun.kohli@andrew.com

allan.koch@andrew.com

suresh.narayan@commscope.com

Website :

http://www.andrew.com   

 

 

Corporate Office :

Andrew Corporation

10500 W. 153rd Street, Orland Park, Illinois 60462, U.S.A.

Tel. No.:

1-708-349-3300

 

 

Overseas Office :

Located at

·         U.S.A.

·         Australia

·         Brazil

·         Canada

·         China

·         Finland

·         France

·         Germany

·         Hong Kong

·         Indonesia

·         Italy

·         Japan

·         Malaysia

·         Mexico

·         Philippines

·         Russia

·         Saudi Arabia

·         Singapore

·         South Africa

·         Spain

·         Sweden

·         Switzerland

·         Thailand

·         Ukraine

·         United Kingdom

 

 

DIRECTORS

 

(AS ON 30.09.2013)

 

Name :

Mr. Daniel John Hartnett

Designation :

Director

Address :

110 South Quincy, Hinsdale, Illinois, USA – 60521

Date of Birth/Age :

16.10.1955

Date of Appointment :

10.11.1998

DIN No.:

00438363

 

 

Name :

Mr. Antonio Augusto Do Rego

Designation :

Managing Director

Address :

Apartment 145/155, Casa Del SOL, Opposite Marriott, Beach Resort, Miramar Panjim – 403001, Goa, India

Date of Birth/Age :

24.09.1960

Date of Appointment :

20.11.2007

DIN No.:

01895508

 

 

Name :

Mr. Michael David Coppin

Designation :

Director

Address :

1546, Withers Dr. Denver NC 28037-5466 USA

Date of Birth/Age :

26.09.1964

Date of Appointment :

20.05.2008

DIN No.:

02135137

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

(AS ON 30.09.2013)

 

Names of Shareholders

 

 

No. of Shares

 

 

 

Andrew LLC, USA

 

4940431

Commscope Netherlands BV, Netherlands

 

1

 

 

 

Total

 

 

4940432

 

 

(AS ON 30.09.2013)

Equity Shares Break – up

 

Category

 

 

Percentage

 

 

 

Foreign holdings [Foreign institutional investors, Foreign Companies, Foreign Financial Institutions, Non-resident Indian or Overseas corporate bodies or others]

 

100.00

 

 

 

Total

 

 

100.00

 


 

BUSINESS DETAILS

 

Line of Business :

Company is engaged in providing telecommunication solutions

 

 

Products :

Products Description

Item Code No.

 

Antennas

85291011

Cable

85442010

Cable Assemblies

85444119

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Available

 

 

Bankers :

Bank of America, Delhi Branch, India 

 

 

Facilities :

--

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

S R Batliboi and Company LLP

Chartered Accountants  

Address :

14th Floor, Theruby, 29 Senapati Bapat Marg, dadar (West), Mumbai – 400028, Maharashtra, India

PAN No.:

ACHFS9180N

 

 

Holding Company :

·         Andrew LLC, U.S.A.

 

 

Ultimate Holding Company :

·         CommScope Holding Co. Inc.

 

 

Fellow subsidiary :

·         Andrew Limited (UK)

·         Andrew AG (Switzerland)

·         Andrew Telecommunications (China) Company Limited

·         Andrew International Corporation, Hong Kong Branch

·         Andrew Japan (KK)

·         Andrew LLC, Taiwan Branch

·         Commscope Australia Pty Limited (formerly Andrew Corporation (Australia) Pty Limited)

·         Andrew Telecommunications S.R.O (Czech Republic)

·         Andrew Telecommunication Systems (Singapore) Pte Limited

·         Commscope Italy Srl

·         Forem (Shenzhen) Company Limited

·         Andrew Wireless Solutions Africa

·         Andrew Wireless Systems GmbH, Germany

·         CommScope Cabos Do Brasil Ltda

·         CommScope Solutions India Private Limited

·         CommScope Asia Suzhou Technologies Company Limited, China

·         CommScope (Suzhou) Trading Company Limited

·         Commscope Solutions Singapore Pte Limited

·         CommScope Inc. of North Carolina, U.S.A.

·         Allen Telecom Finland

·         Andrew International Services Corp., Joliet

·         Argus Technologies China Limited

·         Commscope EMEA Limited, Ireland

 

 

CAPITAL STRUCTURE

 

(AS ON 30.09.2013)

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

20000000

Equity Shares

Rs.10/- each

Rs.200.000 millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

4940432

Equity Shares

Rs.10/- each

Rs.49.404 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

49.404

49.404

49.404

(b) Reserves & Surplus

1855.773

2206.464

2383.097

(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)

1905.177

2255.868

2432.501

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

1199.240

1199.240

1199.240

(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

0.000

0.000

0.000

Total Non-current Liabilities (3)

1199.240

1199.240

1199.240

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

0.000

0.000

0.000

(b) Trade payables

1071.166

1112.546

1691.190

(c) Other current liabilities

100.605

89.157

223.546

(d) Short-term provisions

15.100

10.296

12.655

Total Current Liabilities (4)

1186.871

1211.999

1927.391

 

 

 

 

TOTAL

4291.288

4667.107

5559.132

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

517.352

721.652

914.286

(ii) Intangible Assets

0.000

0.000

0.000

(iii) Capital work-in-progress

15.525

6.518

15.151

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

0.000

0.000

0.000

(c) Deferred tax assets (net)

0.000

0.000

0.000

(d)  Long-term Loan and Advances

712.606

607.668

486.620

(e) Other Non-current assets

0.944

6.344

15.365

Total Non-Current Assets

1246.427

1342.182

1431.422

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

841.069

861.958

1226.626

(c) Trade receivables

846.171

775.023

1733.210

(d) Cash and cash equivalents

756.030

1269.634

592.490

(e) Short-term loans and advances

555.971

385.909

423.152

(f) Other current assets

45.620

32.401

152.232

Total Current Assets

3044.861

3324.925

4127.710

 

 

 

 

TOTAL

4291.288

4667.107

5559.132

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

TOTAL                                    

4484.463

4252.708

5744.749

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

TOTAL                                    

4709.964

4245.019

5567.322

 

 

 

 

 

 

PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION

(225.501)

7.689

177.427

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                    

123.730

180.141

177.427

 

 

 

 

 

 

PROFIT BEFORE TAX)

(349.232)

(172.452)

0.000

 

 

 

 

 

 

PRIOR PERIOD ITEM

0.000

0.000

(34.190)

 

 

 

 

 

Less

TAX                                                                 

0.000

1.795

65.561

 

 

 

 

 

 

PROFIT AFTER TAX

(349.232)

(174.247)

(31.401)

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

733.005

907.252

938.653

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

383.773

733.005

907.252

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

FOB Value of Export

1239.325

933.419

1079.272

 

 

Agency Commission

2.015

9.127

7.605

 

TOTAL EARNINGS

1241.340

942.546

1086.877

 

 

 

 

 

 

Earnings Per Share (Rs.)

(70.69)

(35.27)

 (6.36)

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

(7.79)

(4.10)

(0.55)

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

(8.17)

(3.70)

0.00

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

(0.18)

(0.08)

0.00

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

0.63

0.53

0.49

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

2.57

2.74

2.14

 


 

LOCAL AGENCY FURTHER INFORMATION

 

Sr. No.

Check List by Info Agents

Available in Report

 (Yes / No)

1]

Year of Establishment

Yes

2]

Locality of the firm

Yes

3]

Constitutions of the firm

Yes

4]

Premises details

No

5]

Type of Business

Yes

6]

Line of Business

Yes

7]

Promoter's background

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

No

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

No

33]

Voter ID No of Proprietor/Partner/Director, if available

No

34]

External Agency Rating, if available

No

 

 

UNSECURED LOAN

(Rs. In Millions)

Particular

As on

31.03.2013

As on

31.03.2012

Long-term borrowings

 

 

Bonds/ Debentures

Privately Placed Debentures

1199.240

1199.240

Total

 

1199.240

1199.240

 

During the year 2009-10 the Company has issued 11,992,400 numbers of 12.5% unsecured Fully Convertible Debentures (FCD) of Rs.100/- each convertible into equity shares of Rs.10 each at a premium of Rs.90, provided the FCDs shall be compulsorily converted into Equity Shares at the end of the term of 51 (fifty one) years to be computed from the date of issue of the FCDs, provided that:

 

If the conversion price (face value plus premium) is less than the price, as on or around the date of conversion, as per the minimum pricing guidelines stipulated by the Reserve Bank of India (Regulatory Price), all FCDs shall be converted into such numbers of Equity Shares as is arrived at by dividing the aggregate value of FCDs by the Regulatory Price and (2) the Equity Shares to be issued pursuant to the conversion shall be a round figure.

 

Conversion Date: The Conversion Date shall be at the end of the Term, except in the case of an Accelerated Conversion (as defined below) or a Default. The principal and accrued interest, if any, will be converted into Equity Shares on the Conversion Date, subject to regulatory approvals.

 

Accelerated Conversion: The FCDs will be converted into Equity Shares, if (i) the Company is insolvent, (ii) a judgment is issued for the Companys judicial liquidation , (iii) the Company is otherwise wound up or dissolved, except in connection with a merger or other reorganisation, provided that the transferee entity in such merger or reorganisation assumes the obligations resulting from the FCDs, (iv) the law requires a shorter period of conversion of the FCDs or (v) the Company, at its sole option, converts the FCDs into Equity Shares in one or more tranches, but not before June 30, 2015

 

Interest : Interest shall accrue at a rate of 12.5% per annum payable on the average total face value of all outstanding debentures during the respective financial year, provided that (1) the payment accrues and is payable , if and only to the extent that the company realises profit in the relevant financial year and (2) the interest shall be paid or converted into debentures within a period of 3 years from the date it is due, subject to regulatory approvals

 

 

NOTE:

 

The Registered office of the company has been shifted from Plot No.76, Pilerne Industrial Estate, Bardez, Goa – 403511 India, to the present address w.e.f. 15.01.2007.

 

 

BACKGROUND

 

The Company" or "Andrew") is registered in India as a wholly-owned subsidiary company of Andrew LLC, U.S.A. (formerly known as Andrew Corporation, U.S.A.); the ultimate holding company being Comm Scope Holding Co. Inc. (effective 14 January 2011 and Comm Scope Inc prior to such date).

 

Comm Scope or formerly Andrew group is engaged in providing telecommunication solutions. Comm Scope is the foremost global supplier of one-stop, end-to-end radio frequency subsystem solutions. The group designs, manufactures and delivers complete solutions for wireless infrastructure, including top-of-the-tower base station antennas to cable systems, radio frequency site solutions, signal distribution and network optimization solutions. Andrew Telecommunication India Private Limited is primarily engaged in the business of providing complete solutions to customers in the telecommunication industry. The Company supplies telecommunication products such as co-axial cables, base station antennas, micro-wave antennas and similar allied products to its customers as a single complete solution and the solution may include such products which may be manufactured from raw materials or imported as finished goods, depending on the requirement of the end customers.

 

 

INDEX OF CHARGES: NO CHARGES EXIST FOR COMPANY

 

 

FIXED ASSETS:

 

·         Leasehold Land

·         Leasehold Improvements

·         Buildings

·         Plant and Machinery

·         Office Equipment

·         Furniture and Fixtures

·         Computers

·         Vehicles

 

 


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.62.45

UK Pound

1

Rs.100.86

Euro

1

Rs.84.50

 

 

INFORMATION DETAILS

 

Report Prepared by :

NIT

 

 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

4

PAID-UP CAPITAL

1~10

4

OPERATING SCALE

1~10

4

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

4

--PROFITABILIRY

1~10

4

--LIQUIDITY

1~10

4

--LEVERAGE

1~10

4

--RESERVES

1~10

4

--CREDIT LINES

1~10

4

--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

 

36

 

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

 

--

 

 

 

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