MIRA INFORM REPORT

 

 

Report Date :

03.02.2014

 

IDENTIFICATION DETAILS

 

Name :

9X MEDIA PRIVATE LIMITED (w.e.f.30.07.2010)

 

 

Formerly Known As :

INX MEDIA PRIVATE LIMITED

 

 

Registered Office :

Urmi Corporate Park, 5st Floor, Solaris D, Opposite L and T Gate No.6, Saki Vihar Road, Powai-400072, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2012

 

 

Date of Incorporation :

08.08.2006

 

 

Com. Reg. No.:

11-163657

 

 

Capital Investment / Paid-up Capital :

Rs. 714.530 Millions

 

 

CIN No.:

[Company Identification No.]

U74300MH2006PTC163657

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMI07321G

 

 

PAN No.:

[Permanent Account No.]

AABCI5594D

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Subject is engaged in the business of telecasting television channels and providing broadcasting services.

 

 

No. of Employees :

200 All over India and 150 in corporate Office (Mumbai) (Approximately)

 

 

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 3100000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is a music television networth company having a moderate track record. Management of the company has failed to file its latest financial of 2013 with government department.

 

As per record of 2012, reserves of the company appears to be low.

 

However, trade relation are fair. Business is active. Payment terms are slow but correct.

 

The company can be considered for business dealing 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

 

The services sector, the largest contributor to India’s GDP, contracted for the sixth consecutive month in December, as orders dipped. However, hiring has risen.  Direct tax collections rose 12.3 % during the April – December period of the current financial year.  The government has decided to retain 100 per cent foreign direct investment in both greenfield (new) and brown field (existing) pharmaceutical companies, despite concerns over genetic drugs going out of production, if multi-national companies take over domestic ones. In M&A deals, a non compete clause would not be allowed, except in special circumstances. The Department of Industrial Policy and Promotion plans to release the next edition of its consolidated foreign direct investment policy document on March 31, incorporating changes made in the past year. DIPP compiles all policies related to India’s FDI regime into a single document to make it easy for investors to understand. 185 million estimated number of mobile internet users in India by June 2014, according to a report by the Internet & Mobile Association of India and IMRB International.  India had 110 million mobile internet users with 25 million in rural areas. $3.77 tn estimated global IT spending in 2014, according to research firm Gartner Inc. The growth forecast for this year is cut to 3.1 %from the earlier estimate of 3.5 %. The spending growth forecast for telecom services – a segment that accounts for more than 40 % at total IT spending – from 1.9 per cent to 1.2 per cent is the main reason for this overall IT cut. A Reserve Bank of India committee has recommended setting up a special category of lenders who would cater to small businesses and households, to expand the number of customers with access to banking services. These banks would focus onproviding payment services and deposit products.  Indian banks want the free use of automated teller machines to be capped at five transactions in a month including that of the bank in which the account is active. This follows state government order to banks to install security guards at ATM booths after a woman banker was assaulted in Bangalore. The government is likely to present a vote on Account in mid-February. The annual Economic Survey will be tabled later in Parliament along with the full Budget. A full Budget for 2014/15 is likely to be present in July by the new government formed after the General Election. The government will soon launch an internet spy system, called Netra, to detect malafide messages. Security agency will deploy the system to capture dubious voice traffic on applications such as Skype and Google Talk, as well as tweeters.

 

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 DECLINED BY

 

Name :

Mr. Manoj Raghani

Designation :

General Manager Finance

Contact No.:

91-22-66019999

Date :

03.02.2014

 

 

LOCATIONS

 

Registered Office :

Urmi Corporate Park, 5st Floor, Solaris D, Opposite L and T Gate No.6, Saki Vihar Road, Powai-400072, Maharashtra, India 

Tel. No.:

91-22-66019999

Fax No.:

91-22-66019898

E-Mail :

amit.kumar1@9xmedia.in

atul.aggarwal@9xmedia.in

Website :

www.9xmedia.in

 

 

DIRECTORS

 

As on 27.12.2012

 

Name :

Mr. Darius Dinshaw Pandole

Designation :

Director

Address :

5B, Sunhine Apartment, 15B, Maharishi Karve Road, Opposite Oval Maidan, Mumbai-400020, Maharashtra, India

Date of Birth/Age :

27.04.1966

Date of Appointment :

05.04.2011

DIN No.:

00727320

 

 

Name :

Mr. Shantanu Yeshwant Nalavadi

Designation :

Director

Address :

RM2903/4/5/6, FL-29, C107, Ashok Towers 63/74, DR-SS RAo Road, Parel, Mumbai-400012, Maharashtra, India

Date of Birth/Age :

07.08.1970

Qualifications:

B.A and

A.A.M.D

Experience:

33 years

Date of Appointment :

07.09.2011

DIN No.:

02104220

 

 

Name :

Mr. Pradeep Guha

Designation :

Director

Address :

701, Krishna Heights, 12th Road, Khar (West), Mumbai-400052, Maharashtra, India

Date of Birth/Age :

06.06.1952

Date of Appointment :

07.09.2011

DIN No.:

00180427

PAN No.:

AADPG1610M

 

 

KEY EXECUTIVES

 

Name :

Mr. Amit Kumar

Designation :

Secretary

Address :

451, Street No.10, Sewanagar, Ghaziabad-201301, Uttar Pradesh, India

Date of Birth/Age :

10.08.1983

Date of Appointment :

09.03.2009

PAN No.:

APKPK2832D

 

 

Name :

Mr. Manoj Raghani

Designation :

General Manager Finance

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on 27.12.2012

 

Names of Shareholders

No. of Shares

9X Media Employee Trust, India

11453000

Kotak Mahindra Capital Company Limited, India

128400

Kotak Mahindra Trusteeship Services Limited A/c India Growth Fund, a unit scheme of Kotak SEAF India Fund

250001

NSR-PE Mauritius LLC, Mauritius

57000000

Pradeep Guha

2621599

TOTAL

71453000

 

Equity Share Break up (Percentage of Total Equity)

 

As on 27.12.2012

 

Category

Percentage

Venture capital

0.35

Foreign holdings( Foreign institutional investor(s), Foreign companie(s) Foreign financial institution(s), Non-resident Indian(s) or Overseas Corporate bodies or Others

79.77

Bodies corporate

0.18

Directors or relatives of Directors

3.67

Other top fifty shareholders

16.03

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Subject is engaged in the business of telecasting television channels and providing broadcasting services.

 

 

GENERAL INFORMATION

 

No. of Employees :

200 All over India and 150 in corporate Office (Mumbai) (Approximately)

 

 

Bankers :

Yes Bank Limited, Nehru Centre, 9th Floor,  Discovery of India, Dr. A.B. Road, Worli, Mumbai - 400018, Maharashtra, India

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

S R Batliboi and Associates

Chartered Accountant

Address :

1st Floor Tower A, Building No 8, DLF Cyber City Phase II, Sector 25,  Gurgaon

122002, Haryana, India

PAN N Income-tax PAN of auditor or auditor's firm :

AABFS5321N

 

 

Holding company:

·         NSR - PE Mauritius LLP, Mauritius

 

 

Subsidiary company:

·         INX Music Private Limited

 

 

Enterprises which are owned, or have significant influence of or are partners with Key management personnel and their relatives:

·         INX Media UK Limited

 

 

CAPITAL STRUCTURE

 

AFTER 27.12.2012

 

Authorised Capital : Rs. 914.780 Millions

 

Issued, Subscribed & Paid-up Capital : Rs.914.530 Millions 

 

As on 31.03.2012

 

Authorised Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

71478000

Equity Shares

Rs.10/- each

Rs. 714.780 Millions

8522000

Compulsorily Convertible Preference Shares

Rs.10/- each

Rs. 85.220 Millions

 

TOTAL

 

Rs. 800.000 Millions

 

Issued, Subscribed & Paid-up Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

71453000

Equity Shares

Rs.10/- each

Rs. 714.530 Millions

 

Less : Amount recoverable from INX Media

Employee Trust

 

Rs. 101.089 Millions

 

TOTAL

 

Rs. 613.441 Millions

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

 

31.03.2012

31.03.2011

I.        EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

 

714.530

240.000

(b) Reserves & Surplus

 

54.568

11.047

(c) Money received against share warrants

 

0.000

0.000

 

 

 

 

(2) Share Application money pending allotment

 

0.000

0.000

Total Shareholders’ Funds (1) + (2)

 

769.098

251.047

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

 

0.000

0.000

(b) Deferred tax liabilities (Net)

 

0.000

0.000

(c) Other long term liabilities

 

0.000

0.000

(d) long-term provisions

 

1.871

1.540

Total Non-current Liabilities (3)

 

1.871

1.540

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

 

0.000

0.000

(b) Trade payables

 

73.650

62.784

(c) Other current liabilities

 

148.061

126.800

(d) Short-term provisions

 

2.835

2.040

Total Current Liabilities (4)

 

224.546

191.624

 

 

 

 

TOTAL

 

995.515

444.211

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

 

52.769

59.938

(ii) Intangible Assets

 

2.518

1.164

(iii) Capital work-in-progress

 

0.534

0.000

(iv) Intangible assets under development

 

0.000

0.000

(b) Non-current Investments

 

95.066

3.550

(c) Deferred tax assets (net)

 

0.000

0.000

(d)  Long-term Loan and Advances

 

222.822

55.365

(e) Other Non-current assets

 

0.000

0.000

Total Non-Current Assets

 

373.709

120.017

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

 

21.818

21.818

(b) Inventories

 

0.000

0.000

(c) Trade receivables

 

269.506

205.309

(d) Cash and cash equivalents

 

189.790

15.947

(e) Short-term loans and advances

 

140.648

81.120

(f) Other current assets

 

0.044

0.000

Total Current Assets

 

621.806

324.194

 

 

 

 

TOTAL

 

995.515

444.211

 

 

SOURCES OF FUNDS

 

 

 

31.03.2010

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

 

 

100.000

2] Share Application Money

 

 

0.000

3] Reserves & Surplus

 

 

7217.574

4] (Accumulated Losses)

 

 

(7403.613)

NETWORTH

 

 

(86.039)

LOAN FUNDS

 

 

 

1] Secured Loans

 

 

0.000

2] Unsecured Loans

 

 

600.476

TOTAL BORROWING

 

 

600.476

DEFERRED TAX LIABILITIES

 

 

0.000

 

 

 

 

TOTAL

 

 

514.437

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

 

 

172.947

Capital work-in-progress

 

 

0.000

 

 

 

 

INVESTMENT

 

 

0.000

DEFERREX TAX ASSETS

 

 

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

 
 

0.000

 

Sundry Debtors

 
 

133.965

 

Cash & Bank Balances

 
 

2.572

 

Other Current Assets

 
 

0.000

 

Loans & Advances

 
 

490.499

Total Current Assets

 
 

627.036

Less : CURRENT LIABILITIES & PROVISIONS

 
 

 

 

Sundry Creditors

 

 

225.384

 

Other Current Liabilities

 
 

54.575

 

Provisions

 
 

5.587

Total Current Liabilities

 
 

285.546

Net Current Assets

 
 

341.490

 

 

 

 

MISCELLANEOUS EXPENSES

 

 

0.000

 

 

 

 

TOTAL

 

 

514.437

 

PROFIT & LOSS ACCOUNT

 

 

 

PARTICULARS

31.03.2012

31.03.2011

31.03.2010

 

SALES

 

 

 

 

 

Income from Advertisement revenue (net of service tax)

918.002

751.421

688.711

 

 

Income from Subscription revenue (net of service tax)

17.455

0.497

1.905

 

 

Syndication

6.785

0.832

0.000

 

 

Other Income

59.573

29.531

4.822

 

 

TOTAL                                    

1001.815

782.281

695.438

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Content and Production cost

214.775

163.501

491.234

 

 

Personnel Expenses

259.380

191.071

239.304

 

 

Administrative and General Cost including financial expenses

445.874

338.180

308.418

 

 

TOTAL                                    

920.029

692.752

1038.956

 

 

 

 

 

 

PROFIT / (LOSS) BEFORE TAX, DEPRECIATION AND AMORTISATION

81.786

89.529

(343.518)

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                    

35.573

41.847

106.600

 

 

 

 

 

 

PROFIT / (LOSS) BEFORE TAX

46.213

47.682

(450.118)

 

 

 

 

 

Less

TAX                                                                 

2.692

0.000

0.000

 

 

 

 

 

 

PROFIT / (LOSS) AFTER TAX

43.521

47.682

(450.118)

 

 

 

 

 

Add

EXCEPTIONAL ITEMS – DISCOUNT ON SETTLEMENT OF CREDITORS

0.000

16.324

0.000

 

 

 

 

 

 

PRIOR / PERIOD EXPENSES

0.000

0.000

44.840

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

43.522

64.006

(115.832)

 

 

 

 

 

 

Earnings / (Loss) Per Share (Rs.)

0.61

6.40

(11.58)

 

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2012

31.03.2011

31.03.2010

PAT / Total Income

(%)

4.34

6.10

(64.72)

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

4.90

6.33

(65.18)

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

5.14

10.82

(56.27)

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.06

0.19

(5.23)

 

 

 

 

 

Debt Equity Ratio

(Total Debt /Networth)

 

0.00

0.00

(6.98)

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

2.77

1.69

2.20

 

 

LOCAL AGENCY FURTHER INFORMATION

 

 

CURRENT MATURITIES OF LONG-TERM DEBT DETAILS: NOT AVAILABLE

 

 

Sr. No.

Check List by Info Agents

Available in Report (Yes / No)

1]

Year of Establishment

Yes

2]

Locality of the firm

Yes

3]

Constitutions of the firm

Yes

4]

Premises details

No

5]

Type of Business

Yes

6]

Line of Business

Yes

7]

Promoter's background

Yes

8]

No. of employees

Yes

9]

Name of person contacted

Yes

10]

Designation of contact person

Yes

11]

Turnover of firm for last three years

Yes

12]

Profitability for last three years

Yes

13]

Reasons for variation <> 20%

--

14]

Estimation for coming financial year

No

15]

Capital in the business

Yes

16]

Details of sister concerns

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

Yes

33]

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

No

34]

External Agency Rating, if available

v

 

COMPANY PERFORMANCE AND BUSINESS OVERVIEW

 

During the period, the Company expanded its offerings by launching of 2 new channels namely, 9X Jhakaas', a Marathi music channel and 9X Jalwa' a Hindi evergreen hit music channel. The Company also re-launched 9XM channel in UK market. All the new channels are very well received in their respective genre and striving hard to see new heights.

 

During the period, competition in music segment has increased after introduction of many other channels. Despite fierce competition and fragmentation, the company's channels continued to register strong growth in viewership in relevant target groups.

 

INDEX OF CHARGES

 

S.NO.

CHARGE ID

DATE OF CHARGE CREATION/MODIFICATION

CHARGE AMOUNT SECURED

CHARGE HOLDER

ADDRESS

SERVICE REQUEST NUMBER (SRN)

1

10391912

16/11/2012

150,000,000.00

YES BANK LIMITED

NEHRU CENTRE, 9TH FLOOR, DISCOVERY OF INDIA, DR.
A.B. ROAD, WORLI, MUMBAI, MAHARASHTRA - 400018, INDIA

B64112980

 

 

FIXED ASSETS

 

Tangible assets

 

·         Plant and equipment     

·         Furniture and fixtures

·         Vehicles

·         Office equipment

·         Computer equipment’s

 

Intangible assets

 

·         Computer software

 

 

 


 

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.62.48

UK Pound

1

Rs.102.95

Euro

1

Rs.84.60

 

 

INFORMATION DETAILS

 

Information Gathered by :

HNA

 

 

Report Prepared by :

KVT

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

4

PAID-UP CAPITAL

1~10

5

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

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

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

 

--

 

 

 

 

 

 

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.