MIRA INFORM REPORT

 

 

Report Date :

10.10.2013

 

IDENTIFICATION DETAILS

 

Name :

AIRO LAM LIMITED

 

 

Registered Office :

Survey No. 355, Nananpur Road, N.H No. 8, Village - Dalpur, Taluka Prantij – 383120, Gujarat

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

22.10.2007

 

 

Com. Reg. No.:

04-052019

 

 

Capital Investment / Paid-up Capital :

Rs.55.000 Millions

 

 

CIN No.:

[Company Identification No.]

U20211GJ2007PLC052019

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

AHMA07515E

 

 

PAN No.:

[Permanent Account No.]

AAGCA6219G

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Manufacturer of High Pressure Decorative Laminates.

 

 

No. of Employees :

Information denied by the management

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (37)

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Maximum Credit Limit :

USD 431000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having moderate track record.

 

Rating takes into consideration adverse movement in raw material prices and highly competitive industry.

 

However, company is progressing well.

 

Trade relations are fair. Business is active. Payment terms are slow but correct.

 

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.

 

 

INDIAN ECONOMIC OVERVIEW

 

We are living in a world where volatility and uncertainty have become the New Normal. We saw a change of government in countries like Tunisia, Egypt, Libya and Vietnam. Once powerful countries in Europe are now fighting for bankruptcy. We have taken growth in the developing part of the world for granted but economic growth in China and India has begun to slow. Companies that were synonymous with their product categories just a few years ago are now no longer in existence. Kodak, the inventor of the digital camera had to wind up its operations, HMV, the British entertainment retailing company and Borders, once the second largest bookstore have shut down due to their inability to evolve their business models with the changing time. Readers’ Digest, Thomson Register are no more !

 

There is another megatrend happening. The World order is changing as economic power shifts from West to East. According to McKinsey study, it took Britain more than 100 years to double its economic output per person during its industrial revolution and the US later took more than 50 years to do the same. More than a century later, China and India have doubled their GDP per capital in 12 and 18 years respectively. By 2020, emerging Asia will become the world’s largest consuming block, overtaking North America.

 

The years after the outbreak of the global financial crisis, the world economy continues to remain fragile. The Indian economy demonstrated remarkable resilience in the initial years of the contagion but finally lost ground last year. GDP growth slowed down. Currency has been weakening. There is a marked deceleration in agriculture, industry and services. Dampening sentiment led to a cut-back in investment as well as private consumption expenditure.  Inflation remained at high levels fuelled by the pressure from the food and fuel sectors. The large fiscal and current account deficit s continued to cause grave concern. It is imperative that India regains its growth trajectory of 8-9 % sooner than later. This is crucially important given the need to create gainful livelihood opportunities for the millions living in poverty as also the large contingent of young people joining the job market every year.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

ICRA

Rating

Working capital limits  B+

Rating Explanation

Risk prone credit quality and very high credit risk.

Date

December 2012

 

 

Rating Agency Name

ICRA

Rating

Non fund based limits A4

Rating Explanation

Minimal degree of safety and very high credit risk.

Date

December 2012

 

 

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 DENIED BY

 

Name :

Mr. Bharatbhai Patel

Designation :

Production Department

Contact No.:

91-9909954402

Date :

09.10.2013

 

 

LOCATIONS

 

Registered Office :

Survey No. 355, Nananpur Road, N.H No. 8, Village - Dalpur, Taluka Prantij – 383 120, Gujarat, India

Tel. No.:

91-2770-240572 / 73

Mobile No. :

91-9909954402 (Mr. Bharatbhai Patel)

Fax No.:

91-2770-240574

E-Mail :

finance@airolam.com

marketing@airolam.com

airolam@yahoo.com

Website :

www.airolam.com

Location:

Owned

 

 

Factory:

Dalpur Village, Nananpur Approach Road, Taluka Pranjij District S,K Gujarat -383120, India

 

 

DIRECTORS

 

As on: 10.09.2013

 

Name :

Mr. Kamleshbhai Jethabhai Patel

Designation :

Whole Time Director

Address :

At Laxmanpura, Po Goral, Taluka – Idar, Sabarkantha – 383410, Gujarat, India

Date of Birth/Age :

01.07.1974

Date of Appointment :

22.10.2007

DIN No. :

01840272

PAN No.:

AHBPP9529P

 

 

Name :

Mr. Prafulkumar Devchandbhai Patel

Designation :

Director

Address :

2, Yogi Parivar Bunglows, Mahakali Mandir Road, Mahavirnagar, Himatnagar, Sabarkantha – 383001, Gujarat, India

Date of Birth/Age :

15.10.1965

Date of Appointment :

22.10.2007

DIN No. :

00256551

PAN No.:

AFSPP7451F

 

 

Name :

Mr. Pravinkumar Nathabhai Patel

Designation :

Managing Director

Address :

At Suryanagar Kampa, Idar, Sabarkantha – 383450, Gujarat, India

Date of Birth/Age :

01.06.1969

Date of Appointment :

01.08.2009

DIN No. :

01840244

PAN No.:

AATPP8059M

 

 

Name :

Mr. Bharatbhai Dolabhai Patel

Designation :

Whole Time Director

Address :

At Lamanpura, Po. Goral Ta Idar, Sabarkantha – 383410, Gujarat, India

Date of Birth/Age :

01.06.1972

Date of Appointment :

22.10.2007

DIN No. :

01840296

PAN No.:

AHBPP9531H

 

 

Name :

Mr. Jashubhai Amichandbhai Patel

Designation :

Director

Address :

5, Yogi Parivar Kanknol Road, Mahavirnagar, Himatnagar, Sabarkantha – 383001, Gujarat, India

Date of Birth/Age :

13.12.1977

Date of Appointment :

22.10.2007

DIN No. :

00256318

PAN No.:

AGEPP2186L

 

 

Name :

Mr. Pravinbhai Amichandbhai Patel

Designation :

Additional Director

Address :

6, Yogi Parivar Kanknol Road, Mahavirnagar, Himatnagar, Sabarkantha – 383001, Gujarat, India

Date of Birth/Age :

16.12.1980

Date of Appointment :

01.06.2008

DIN No. :

00256357

 

 

Name :

Mr. Utkarshakumar Revabhai Patel

Designation :

Whole Time Director

Address :

1, Yogi Parivar, Near Mahakali Temple, Kanknol Road, Mahavirnagar, Himatnagar, Sabarkantha – 383001, Gujarat, India

Date of Birth/Age :

08.02.1982

Date of Appointment :

01.06.2008

DIN No. :

02022565

PAN No.:

ALQPP3677D

 

 

Name :

Mr. Babu Devjibhai Patel

Designation :

Whole Time Director

Address :

At and Po. Nava Revas, Ta- Idar, Sabarkantha – 383430, Gujarat, India

Date of Birth/Age :

07.08.1974

Date of Appointment :

18.06.2008

DIN No. :

02223836

PAN No.:

AJYPP2401R

 

 

Name :

Mr. Sureshbhai Hansrajbhai Patel

Designation :

Whole Time Director

Address :

C/o. Patel Saw Mill, Mehtapura, Himatnagar, Sabarkantha – 383001, Gujarat, India

Date of Birth/Age :

10.04.1980

Date of Appointment :

18.06.2008

DIN No. :

02223842

PAN No.:

AGPPP6656E

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on: 10.09.2013

 

MAJOR SHAREHOLDERS DETAILS FILE ATTACHED

 

 

As on: 10.09.2013

 

Equity Share Break up (Percentage of Total Equity)

 

Category

Percentage

Directors or relatives of Directors

68.53

Other top fifty shareholders

31.47

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer of High Pressure Decorative Laminates.

 

 

Products :

Description of product or service category

ITC Code

Laminates Sheet

48239019

 

PRODUCTION STATUS (As on 31.03.2011)

 

Particulars

Unit

Installed Capacity

Actual Production

Laminates Sheets

Sheet

3000 Sheets Per day 

827052

 

 

GENERAL INFORMATION

 

No. of Employees :

Information denied by the management

 

 

Bankers :

  • State Bank of India, Industrial Finance Branch, Gujarat Bhavan, Opposite M. J Library, Ellisbridge, Ahmedabad – 380 006, Gujarat, India
  • Kotak Mahindra Bank
  • IDBI Bank

 

 

Facilities :

Secured Loan

31.03.2013

[Rs. in Millions]

31.03.2012

[Rs. in Millions]

Long Term Borrowing

 

 

Term loan from bank

0.000

15.366

 

 

 

Short Term Borrowing

 

 

Rupee term loan from bank

110.068

121.033

 

 

 

Total

110.068

136.399

 

Banking Relations :

--

 

 

Auditors :

 

Name :

K. K Patel and Associates

Chartered Accountants

Address :

F-51, 2nd Floor, “Akash Ganga” Complex, Near S T Stand, Himatnagar – 383 001, Gujarat, India

Tel. No.:

91-2772-240499

Mobile No.:

91-9898044121

E-Mail :

kamleshpatel174@hotmail.com

PAN No.:

AGPPP6687D

 

 

CAPITAL STRUCTURE

 

As on: 31.03.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

6000000

Equity Shares

Rs.10/- each

Rs. 60.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

5500000

Equity Shares

Rs.10/- each

Rs.55.000 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

55.000

55.000

55.000

(b) Reserves & Surplus

52.988

37.476

29.680

(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)

107.988

92.476

84.680

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

46.588

60.356

154.608

(b) Deferred tax liabilities (Net)

5.955

5.530

3.786

(c) Other long term liabilities

0.000

0.000

89.652

(d) long-term provisions

0.000

0.000

0.000

Total Non-current Liabilities (3)

52.543

65.886

248.046

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

110.068

121.033

32.459

(b) Trade payables

110.836

85.059

0.000

(c) Other current liabilities

15.077

16.756

17.170

(d) Short-term provisions

5.569

3.140

1.961

Total Current Liabilities (4)

241.550

225.988

51.590

 

 

 

 

TOTAL

402.081

384.350

384.316

 

 

 

 

II.          ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

107.633

112.913

101.891

(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

0.000

0.000

0.000

(c) Deferred tax assets (net)

0.000

0.000

0.000

(d)  Long-term Loan and Advances

4.959

4.926

7.645

(e) Other Non-current assets

0.000

0.000

0.000

Total Non-Current Assets

112.592

117.839

109.536

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

139.297

148.499

154.063

(c) Trade receivables

135.324

101.152

99.316

(d) Cash and cash equivalents

2.569

2.300

6.082

(e) Short-term loans and advances

12.299

14.560

15.319

(f) Other current assets

0.000

0.000

0.000

Total Current Assets

289.489

266.511

274.780

 

 

 

 

TOTAL

402.081

384.350

384.316

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Income

643.477

497.597

480.891

 

 

Other Income

0.129

1.740

1.502

 

 

TOTAL                                    

643.606

499.337

482.393

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Cost of materials consumed

525.725

388.540

408.791

 

 

Purchases of stock-in-trade

3.123

4.942

8.814

 

 

Changes in inventories of finished goods, work-in-progress and stock-in-trade

8.720

6.045

(33.068)

 

 

Employee benefit expense

20.402

23.093

30.630

 

 

Other expenses

24.958

25.086

25.281

 

 

TOTAL                                    

582.928

447.706

440.448

 

 

 

 

 

Less

PROFIT BEFORE INTEREST, TAX, DEPRECIATION AND AMORTISATION

60.678

51.631

41.945

 

 

 

 

 

Less

FINANCIAL EXPENSES                                   

24.250

25.570

23.886

 

 

 

 

 

 

PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION

36.428

26.061

18.059

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                    

15.453

13.421

11.256

 

 

 

 

 

 

PROFIT BEFORE TAX

20.974

12.640

6.803

 

 

 

 

 

Less

TAX                                                                 

5.925

4.845

2.346

 

 

 

 

 

 

PROFIT AFTER TAX

15.049

7.795

4.457

 

 

 

 

 

 

Earnings Per Share (Rs.)

2.74

1.42

0.81

 

 


KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

2.34

2.53

0.92

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

3.26

2.54

1.41

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

5.22

2.03

1.77

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.19

0.14

0.04

 

 

 

 

 

Debt Equity Ratio

(Total Debt /Networth)

 

1.45

1.96

2.21

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.20

1.18

5.33

 

 

LOCAL AGENCY FURTHER INFORMATION

 

CURRENT MATURITIES OF LONG-TERM DEBT:

 

Particulars

31.03.2013

31.03.2012

31.03.2011

Current maturities of long-term debt

12.150

16.000

16.000

 

 

 

 

Total

12.150

16.000

16.000

 

 

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

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

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

Yes

33]

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

No

34]

External Agency Rating, if available

Yes

 

 

UNSECURED LOAN:

 

Particulars 

31.03.2013

[Rs. in Millions]

31.03.2012

[Rs. in Millions]

Long Term Borrowing

 

 

Loans and advance from directors

7.101

4.725

Loans and advance from others

39.487

40.265

 

 

 

Total

46.588

44.990

 

 

INDEX CHARGES:

 

S.No.

Charge ID

Date of Charge Creation/Modification

Charge amount secured

Charge Holder

Address

Service Request Number (SRN)

1

10203981

01/08/2011 *

218,500,000.00

STATE BANK OF INDIA

Industrial Finance Branch, 1st Floor, Neptune Towe, Annexe, opp Gandhigram Railway Station, Ahmedabad, Gujarat - 380009, INDIA

B17846627

2

10093830

29/07/2011 *

218,500,000.00

STATE BANK OF INDIA

Industrial Finance Branch, 1st Floor, Neptune Towe, Annexe, opp Gandhigram Railway Station, Ahmedabad, Gujarat - 380009, INDIA

B18865378

 

* Date of charge modification

 

 

OPERATION:

 

During the financial year the Company has achieved turnover of Rs. 643.477 Millions as against Rs. 499.337 Millions during the previous year. During the year the Company has earned Net Profit of Rs. 15.049 Millions as against Rs. 7.795 Millions during the previous year. Barring unforeseen circumstances, the Directors are hopeful to get better performance in the current year.

 

 

FIXED ASSETS:

 

  • Factory Building
  • Plant and machinery
  • Office Building
  • Labour quarter
  • Laboratory
  • Computer
  • Furniture and Fixture
  • Vehicle
  • Office Equipments
  • Land

 

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. 61.92

UK Pound

1

Rs. 99.45

Euro

1

Rs. 83.92

 

 

INFORMATION DETAILS

 

Information Gathered by :

PDT

 

 

Report Prepared by :

ANK

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

3

PAID-UP CAPITAL

1~10

3

OPERATING SCALE

1~10

4

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

5

--PROFITABILIRY

1~10

5

--LIQUIDITY

1~10

5

--LEVERAGE

1~10

4

--RESERVES

1~10

3

--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

NO

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

DEFAULTER

 

 

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

37

 

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.