MIRA INFORM REPORT

 

 

Report Date :

08.02.2014

 

IDENTIFICATION DETAILS

 

Name :

EMAMI FRANK ROSS LIMITED (w.e.f. 18.02.2008)

 

 

Formerly Known As :

FRANK ROSS LIMITED

 

 

Registered Office :

7, Jawaharlal Nehru Road, Kolkata – 700013, West Bengal

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

31.01.1919

 

 

Com. Reg. No.:

21-003123

 

 

Capital Investment / Paid-up Capital :

Rs. 20.827 Millions

 

 

CIN No.:

[Company Identification No.]

L24232WB1919PLC003123

 

 

PAN No.:

[Permanent Account No.]

AAACF3726D

 

 

Legal Form :

A Public Limited Liability Company. The Company’s Shares are Listed on the Stock Exchanges.

 

 

Line of Business :

Trader of Painting, Sculptures etc.

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (42)

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Maximum Credit Limit :

USD 260000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is a part of EMAMI GROUP OF KOLKATA. It is an old and well established company having satisfactory track record.

 

External borrowing of the company seems to be huge.

 

However, the rating reflects managerial and financial support that company receives from its parent, diversified revenue stream, large number of retail outlets in strategic locations and customer loyalty through value-added services.

 

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

 

In view of strong holding, the company can be considered for business dealings at usual trade terms and condition.

 

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 – December 1, 2013

 

Country Name

Previous Rating

(30.09.2013)

Current Rating

(01.12.2013)

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 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.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

CARE

Rating

Long Term Bank Facilities = BBB

Rating Explanation

Moderate degree of safety and moderate credit risk.

Date

10.12.2013

 

 

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. Akhilesh Agarwal

Designation :

Chief Financial Officer

Date :

06.02.2014

 

 

LOCATIONS

 

Registered Office :

7, Jawaharlal Nehru Road, Kolkata – 700013, West Bengal, India

Tel. No.:

91-33-22284296 / 22286042 / 22280066 / 22280067

Fax No.:

91-33-22285821

E-Mail :

frmspl@cal2.vsnl.net.in

info@frankrosspharmacy.com

Website :

www.frankrosspharmacy.com

 

 

Stores :

AMRI Hospital, JC-16&17, Salt lake (Main building), Sector-III, Kolkata-700098, West Bengal, India

Tel. No.:

91-33-23352750

 

 

DIRECTORS

 

As on 30.09.2013

 

Name :

Mr. Rajendra Kumar Jatia

Designation :

Managing Director

Address :

9, Moore Avenue, Regent Park, Kolkata – 700040, West Bengal, India 

Date of Birth/Age :

23.08.1941

Date of Appointment :

01.10.2004

DIN No.:

00083054

PAN No.:

ACSPJ9971D

Voter ID No.:

LFB3349354

 

 

Name :

Mr. Anurag Jatia

Designation :

Whole-Time Director

Address :

9, Moore Avenue, Regent Park, Kolkata – 700040, West Bengal, India 

Date of Birth/Age :

03.11.1969

Date of Appointment :

01.10.2010

DIN No.:

01184328

PAN No.:

ACHPJ2585J

Voter ID No.:

LFB3844198

 

 

Name :

Mr. Rajesh Sharma

Designation :

Director

Address :

207A, Park Street, Kolkata – 700017, West Bengal, India

Date of Birth/Age :

21.07.1972

Date of Appointment :

16.08.2004

DIN No.:

00084350

Voter ID No.:

AMRPS0898M

 

 

Name :

Mr. Pramod Bajoria

Designation :

Director

Address :

28, Raybahadur Road, 117, Behala, South 24 Parganas, Kolkata – 700053, West Bengal, India 

Date of Birth/Age :

01.04.1965

Date of Appointment :

29.09.2012

DIN No.:

02725678

Voter ID No.:

AIYPB6594N

 

 

Name :

Mr. Swapan Kumar Mondal

Designation :

Director

Address :

3, Baishnab Ghata Patuli, Garia, Kolkata – 700094, West Bengal, India 

Date of Birth/Age :

17.05.1950

Date of Appointment :

29.09.2012

DIN No.:

00367104

Voter ID No.:

AEOPM4603B

 

 

KEY EXECUTIVES

 

Name :

Mr. Akhilesh Agarwal

Designation :

Chief Financial Officer

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on 30.09.2013

 

SHAREHOLDING DETAILS FILE ATTACHED

 

As on 30.09.2013

Equity Share Break up (Percentage of Total Equity)

 

Category

Percentage

Bodies corporate

73.14

Directors or relatives of Directors

0.38

Other top fifty shareholders

26.47

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Trader of Painting, Sculptures etc.

 

 

Brand Name :

STARMARK

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Available

 

 

Bankers :

Axis Bank Limited, RAC - Kolkata, Loards Building, 1st Floor, 7/1 Lord Sinha Road, Kolkata - 700071, West Bengal, India

 

 

Facilities :

(Rs. In Millions)

Secured Loan

As on

31.03.2013

As on

31.03.2012

Long-term borrowings

 

 

Rupee term loans from banks

462.500

72.500

Other loans and advances

0.377

0.000

Short-term borrowings

 

 

Working capital loans from banks

275.000

240.754

Loans repayable on demand

17.543

16.271

Total

755.420

329.525

 

 

 

Banking Relations :

---

 

 

Auditors :

 

Name :

S K Agrawal and  Company

Chartered Accountant

Address :

4A, Council House Street, Kolkata , West Bengal, India

PAN No.:

AATFS9977P

 

 

Entities where KMP have significant influence:

King and Company (Homoeo Chemist) Private Limited

 

 

Subsidiaries :

Frank Ross Medicare Private Limited

 

 

CAPITAL STRUCTURE

 

As on 30.09.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

3738500

Equity Shares

Rs.10/- each

Rs.37.385 Millions

6150

Preference Shares

Rs.100/- each

Rs.0.615 Millions

 

Total

 

Rs.38.000 Millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

2082707

Equity Shares

Rs.10/- each

Rs.20.827 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

20.827

20.827

20.827

(b) Reserves & Surplus

44.798

43.166

117.596

(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)

65.625

63.993

138.423

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

462.877

189.334

102.500

(b) Deferred tax liabilities (Net)

0.000

0.000

0.000

(c) Other long term liabilities

6.118

12.267

6.099

(d) long-term provisions

13.8700

13.023

23.909

Total Non-current Liabilities (3)

482.865

214.624

132.508

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

461.839

739.025

441.475

(b) Trade payables

87.826

101.785

83.832

(c) Other current liabilities

180.347

133.885

76.219

(d) Short-term provisions

0.259

0.403

0.372

Total Current Liabilities (4)

730.271

975.098

601.898

 

 

 

 

TOTAL

1278.761

1253.715

872.829

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

214.521

191.784

177.167

(ii) Intangible Assets

21.172

24.257

18.352

(iii) Capital work-in-progress

5.706

2.123

2.470

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

11.214

11.214

12.981

(c) Deferred tax assets (net)

1.546

1.674

3.001

(d)  Long-term Loan and Advances

79.853

56.522

36.579

(e) Other Non-current assets

6.913

4.260

5.321

Total Non-Current Assets

340.925

291.834

255.871

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

756.338

860.246

523.730

(c) Trade receivables

71.135

52.898

53.384

(d) Cash and cash equivalents

30.614

35.382

23.799

(e) Short-term loans and advances

79.749

13.355

16.045

(f) Other current assets

0.000

0.000

0.000

Total Current Assets

937.836

961.881

616.958

 

 

 

 

TOTAL

1278.761

1253.715

872.829

 


 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Income

1987.589

1833.991

1576.303

 

 

Other Income

9.968

14.669

6.592

 

 

TOTAL                                     (A)

1997.557

1848.660

1582.895

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Purchases of stock-in-trade

1431.988

1486.159

1261.948

 

 

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

103.908

(71.233)

-79.122

 

 

Employee benefit expense

143.555

129.135

101.162

 

 

Other expenses

158.748

166.344

153.745

 

 

TOTAL                                     (B)

1838.199

1710.405

1437.733

 

 

 

 

 

Less

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

159.358

138.255

145.161

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

125.958

118.453

59.454

 

 

 

 

 

 

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

33.400

19.802

85.708

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

31.626

26.781

20.620

 

 

 

 

 

 

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

1.774

(6.979)

65.088

 

 

 

 

 

Less

TAX                                                                  (H)

0.142

(13.783)

20.081

 

 

 

 

 

 

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

1.632

6.804

45.007

 

 

 

 

 

 

Earnings / (Loss) Per Share (Rs.)

0.58

3.27

21.61

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

0.08

0.37

2.84

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

0.09

(0.38)

4.13

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

0.14

(0.56)

7.62

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.03

(0.11)

0.47

 

 

 

 

 

Debt Equity Ratio

(Total Debt /Networth)

 

14.09

14.51

3.93

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.28

0.99

1.03

 

 

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

Yes

33]

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

Yes

34]

External Agency Rating, if available

Yes

 

 

OPERATION

 

The company is engaged in the retail business of pharmaceuticals in the name of “Frank Ross Pharmacy” and retail business of Books, CD’s, Toys and Stationary etc. in the brand name of “starmark” having retail outlets at South City, Mani Square, City Centre and Emami Market. The Company has shown considerable improvement Gross turnover for the year is Rs. 2020.085 Millions whereas for the previous year was Rs.1854.939 Millions thus resulting in a growth of 8.90% and net profit after tax of Rs.1.632 Millions.

 

The company has been expanding its retail medicine business with the name of “Frank Ross Pharmacy” across the country. The company has opened further new branches at the following places: One shop each at Abhishikta, Bijoygarh, Gurusaday Road, Manicktala, Narendrapur, Lkae Gardens, Malda, Murshidabad, Chittaranjan and Bangalore-Vijaynagar.

 

The company is further planning for opening new shops/branches at Thakurpukur, Karaya Road, Khardah, Harish Mukherjee New, Salt Lake Petrol Pump, Baruipur, Naihati, 4 more Outlets at Bangalore- Indiranagar, Jyanagar, Yelahanka and Chamrajpet and at Ahmedabad- Shastrinagar.

 

 

UNSECURED LOAN

Rs. In Millions

Particular

As on

31.03.2013

As on

31.03.2012

Long-term borrowings

 

 

Other loans and advances

0.000

116.834

Short-term borrowings

 

 

Rupee term loans from banks

0.000

450.000

Term loans from others

169.296

32.000

Total

169.296

598.834

 

 

INDEX OF CHARGES

 

S.No.

Charge ID

Date of Charge Creation/Modification

Charge amount secured

 

Charge Holder

Address

Service Request Number (SRN)

1

10431637

16/05/2013

366,000.00

AXIS BANK LIMITED

RAC - KOLKATA, LOARDS BUILDING, 1ST FLOOR, 7/1 LORD SINHA ROAD, KOLKATA, WEST BENGAL - 700071, INDIA

B77326957

2

10409475

27/02/2013 *

420,000,000.00

INDUSIND BANK LIMITED

SAVITRI TOWER, 3A UPPER WOOD STREET, KOLKATA, WEST BENGAL - 700017, INDIA

B70611223

3

10318369

14/02/2013 *

471,000,000.00

INDUSIND BANK LIMITED

SAVITRI TOWER, 3A UPPER WOOD STREET, KOLKATA, WEST BENGAL - 700017, INDIA

B69961340

4

90251806

13/09/1995

2,450,000.00

WEST BENGAL FINANCIAL CORPORATION

12-A; NETAJI SUBHAS ROAD, CALCUTTA, WEST BENGAL - 700001, INDIA

-

 

* Date of charge modification

 

 

FIXED ASSETS

 

·         Buildings

·         Plant and equipment

·         Furniture and fixtures

·         Vehicles

·         Office equipment

 

 


CMT REPORT (Corruption, Money Laundering & Terrorism]

 

The Public Notice information has been collected from various sources including but not limited to: The Courts, India Prisons Service, Interpol, etc.

 

1]         INFORMATION ON DESIGNATED PARTY

No exist designating subject or any of its beneficial owners, controlling shareholders or senior officers as terrorist or terrorist organization or whom notice had been received that all financial transactions involving their assets have been blocked or convicted, found guilty or against whom a judgement or order had been entered in a proceedings for violating money-laundering, anti-corruption or bribery or international economic or anti-terrorism sanction laws or whose assets were seized, blocked, frozen or ordered forfeited for violation of money laundering or international anti-terrorism laws.

 

2]         Court Declaration :

No exist to suggest that subject is or was the subject of any formal or informal allegations, prosecutions or other official proceeding for making any prohibited payments or other improper payments to government officials for engaging in prohibited transactions or with designated parties.

 

3]         Asset Declaration :

No records exist to suggest that the property or assets of the subject are derived from criminal conduct or a prohibited transaction.

 

4]         Record on Financial Crime :

            Charges or conviction registered against subject:                                                              None

 

5]         Records on Violation of Anti-Corruption Laws :

            Charges or investigation registered against subject:                                                          None

 

6]         Records on Int’l Anti-Money Laundering Laws/Standards :

            Charges or investigation registered against subject:                                                          None

 

7]         Criminal Records

No available information exist that suggest that subject or any of its principals have been formally charged or convicted by a competent governmental authority for any financial crime or under any formal investigation by a competent government authority for any violation of anti-corruption laws or international anti-money laundering laws or standard.

 

8]         Affiliation with Government :

No record exists to suggest that any director or indirect owners, controlling shareholders, director, officer or employee of the company is a government official or a family member or close business associate of a Government official.

 

9]         Compensation Package :

Our market survey revealed that the amount of compensation sought by the subject is fair and reasonable and comparable to compensation paid to others for similar services.

 

10]        Press Report :

            No press reports / filings exists on the subject.

 


 

CORPORATE GOVERNANCE

 

MIRA INFORM as part of its Due Diligence do provide comments on Corporate Governance to identify management and governance. These factors often have been predictive and in some cases have created vulnerabilities to credit deterioration.

 

Our Governance Assessment focuses principally on the interactions between a company’s management, its Board of Directors, Shareholders and other financial stakeholders.

 

 

CONTRAVENTION

 

Subject is not known to have contravened any existing local laws, regulations or policies that prohibit, restrict or otherwise affect the terms and conditions that could be included in the agreement with the subject.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.32

UK Pound

1

Rs.101.78

Euro

1

Rs.84.68

 

 

INFORMATION DETAILS

 

Information Gathered by :

HNA

 

 

Report Prepared by :

NTH

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

7

PAID-UP CAPITAL

1~10

4

OPERATING SCALE

1~10

5

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

5

--PROFITABILIRY

1~10

4

--LIQUIDITY

1~10

4

--LEVERAGE

1~10

4

--RESERVES

1~10

4

--CREDIT LINES

1~10

5

--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

YES

--OTHER MERIT FACTORS

YES/NO

YES

DEFAULTER

 

 

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

42

 

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.