MIRA INFORM REPORT

 

 

Report Date :

29.01.2014

 

IDENTIFICATION DETAILS

 

Name :

VISHVA-VISHAL ENGINEERING LIMITED

 

 

Registered Office :

31, Maker Chambers III, 3rd Floor, Nariman Point, Mumbai – 400021, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

24.10.1985

 

 

Com. Reg. No.:

11-035656

 

 

Capital Investment / Paid-up Capital :

Rs. 25.000 Millions

 

 

CIN No.:

[Company Identification No.]

L28920MH1985PLC035656

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMV11365E

 

 

PAN No.:

[Permanent Account No.]

AAACV1290N

 

 

Legal Form :

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

 

 

Line of Business :

Manufacturer of Refractories.

 

 

No. of Employees :

200 (Approximately)

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (45)

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 1500000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having satisfactory track record.

 

Trade relation reported to be fair. Business is active. Payment terms are reported to be usually correct.

 

The company can be considered for business dealing at usual trade terms and conditions.

 

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.

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

ICRA

Rating

Fund based limits: “BBB -“

Rating Explanation

Moderate credit quality and average credit risk.

Date

March 2013

 

Rating Agency Name

ICRA

Rating

Non fund based limits: “A3“

Rating Explanation

Moderate degree of safety and higher credit risk.

Date

March 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 PARTED BY

 

Name :

Mr. Salil Verma

Designation :

General manager in finance

Contact No.:

91-9329021259

Date :

28.01.2014

 

 

LOCATIONS

 

Registered Office :

31, Maker Chambers III, 3rd Floor, Nariman Point, Mumbai – 400021, Maharashtra, India

Tel. No.:

91-22-22831724 / 22844208 / 22043647 / 22871331

Mobile No.:

91-9329021259 (Mr. Salil Verma)

Fax No.:

91-22-22873611

E-Mail :

dokwalsushil@hotmail.com

vvel@bec-group.com

bec@bec-group.com

bec_bhilai@rediffmail.com

dhruv@bec-group.com

salil.verma@bec-group.com

Website :

http://www.bec-group.com/vvel.htm

Area :

2000 Sq. ft.

Location :

Owned

 

 

Corporate/ Head Office/

Factory :

4/5 Industrial Estate, Nandini Road, Bhilai – 490026, Chhattisgarh, India

Tel. No.:

91-788-285101 /02 /

91-788-4088600 / 400 / 633 / 4082922

Fax No.:

91-788-285103 / 381141

E-Mail :

vvel@sancharnet.in

Area :

2.5 Acers

Location :

Leased

 

 

DIRECTORS

 

As on: 30.09.2013

 

Name :

Mr. Arvind Kumar Jain

Designation :

Director

Address :

43, Nehru Nagar, Bhilai – 490020, Chhattisgarh, India

Date of Birth/Age :

31.10.1946

Qualification :

B.E. (CIVIL)

Date of Appointment :

14.01.1994

DIN No.:

00207106

 

 

Name :

Mr. Rajeev Jain

Designation :

Director

Address :

14/3, Nehru Nagar (East), Durg Bhilai-490020, Chhattisgarh, India

Date of Birth/Age :

23.02.1960

Qualification :

B.E., M.B.A.

Date of Appointment :

14.02.1987

DIN No.:

00327831

 

 

Name :

Mr. Ashish Jain

Designation :

Director

Address :

43, Nehru Nagar, Bhilai – 490020, Chhattisgarh, India

Date of Birth/Age :

27.02.1976

Qualification :

MBA from USA

Date of Appointment :

16.07.2001

DIN No.:

00207048

 

 

KEY EXECUTIVES

 

Name :

Mr. Salil Verma

Designation :

General manager in finance

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on: 30.09.2013

 

Names of Shareholders

 

No. of Shares

Balka Services Private Limited, India  

 

186000

Kriner Services Private Limited, India

 

186000

Surge Services Private Limited, India

 

147000

BEC lmpex international Private Limited, India

 

557750

Beco Agriculture and industries Private Limited, India

 

147000

Bhilai Management Services Private Limited, India

 

105000

Bhilai investments Limited, India

 

89375

Kirtimoya Capital Limited, India

 

110870

Mewar Fiber Holdings Limited, India

 

249125

Novel Projects Limited, India

 

196250

Sudha Investments Limited, India

 

135500

Cooltex Holdings Limited, India

 

98450

Shri B. R. Jain (Trustee) on behalf of J.P.Jain Trust

 

291680

 

 

 

Total

 

2500000

 

Equity Share Break up (Percentage of Total Equity)

 

As on: 30.09.2013

 

Category

 

Percentage

 

 

 

Bodies corporate

 

88.33

Other top fifty shareholders

 

11.67

 

 

 

Total

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer of Refractories.

 

 

Products :

Item Code No.

Product Description

381600000

Refractory Mass

 

 

Exports :

 

Products :

·         Finished Goods

Countries :

·         USA

·         South Africa

 

 

Imports :

 

Products :

·         Raw materials

Countries :

·         China

 

 

Terms :

 

Selling :

Credit / Advance , DP

 

 

Purchasing :

L/C and Credit

 

PRODUCTION STATUS AS ON 31.03.2011

 

Particulars

Unit

 

Installed Capacity *

Actual Production

Refractory Mass

MT

 

11800

11336.522

Structural Fabrication

MT

 

2000

1795.589

Wind Turbine Generator

Kw

 

1250

1800079.40 (Units)

 

*Installed capacity being technical matter, has been accepted by us, as certified by the Management.

 

GENERAL INFORMATION

 

Suppliers :

Name:

Carborundum Universal Limited

Address:

Chennai, India

Tel. No.:

91-978922008 (Mr. Rajesh Khal Purchase Manager)

Remark:

Company as good.

 

 

Customers :

Name:

Bhilai Steel Plants

Address:

Bhilai, India

 

 

No. of Employees :

200 (Approximately)

 

 

Bankers :

Banker:

Syndicate Bank

Address:

GER, Bhilai Branch, India

Tel. No.:

91-788-2295733 (Mr. B. B. Pradhan Branch Manager)

Remark:

Rated company as very good.

 

 

Facilities :

Fund based and non-fund based: Rs. 60.000 Millions (From Syndicate Bank)

(Rs. In Millions)

Secured Loan

As on

31.03.2013

As on

31.03.2012

Long term borrowings

 

 

Rupee term loans from others

15.286

11.177

 

 

 

Short term borrowings

 

 

Working capital loans from banks

86.125

67.402

 

 

 

Total

101.411

78.579

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Taunk and Srikanth

Chartered Accountant

Address :

11, Commercial Complex, Nehru Nagar (East), Bhilai - 490020, Chattisgarh, India

PAN No.:

AABFN9360K

 

 

Company controlled by Directors or relatives are

  • Bhilai Engg Corporation Limited
  • BEC Strips Limited
  • BEC Impex International Private Limited
  • BEC Projects Limited

 

 

Associate concerns :

·         Dreams (proprietary concern)

 

 

CAPITAL STRUCTURE

 

As on: 30.09.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

3000000

Equity Shares

Rs.10/- each

Rs. 30.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

2500000

Equity Shares

Rs.10/- each

Rs. 25.000 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

25.000

25.000

25.000

(b) Reserves & Surplus

364.362

321.229

274.235

(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)

389.362

346.229

299.235

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

15.286

11.177

0.000

(b) Deferred tax liabilities (Net)

17.153

17.165

17.669

(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)

32.439

28.342

17.669

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

86.125

67.402

25.768

(b) Trade payables

80.450

44.761

37.833

(c) Other current liabilities

59.349

39.794

38.329

(d) Short-term provisions

0.009

0.057

8.527

Total Current Liabilities (4)

225.933

152.014

110.457

 

 

 

 

TOTAL

647.734

526.585

427.361

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

237.159

209.750

192.035

(ii) Intangible Assets

0.000

0.000

0.000

(iii) Capital work-in-progress

0.715

0.047

0.081

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

9.161

9.161

9.161

(c) Deferred tax assets (net)

0.000

0.000

3.805

(d) Long-term Loan and Advances

10.074

6.185

4.118

(e) Other Non-current assets

32.847

5.510

0.000

Total Non-Current Assets

289.956

230.653

209.200

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

139.012

136.903

41.490

(c) Trade receivables

199.877

140.999

151.884

(d) Cash and cash equivalents

3.263

2.196

1.272

(e) Short-term loans and advances

15.360

15.758

23.453

(f) Other current assets

0.266

0.076

0.062

Total Current Assets

357.778

295.932

218.161

 

 

 

 

TOTAL

647.734

526.585

427.361

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Income

837.116

718.664

1020.644

 

 

Other Income

23.137

24.355

14.171

 

 

TOTAL                                     (A)

860.253

743.019

1034.815

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Cost of materials consumed

637.005

560.939

319.122

 

 

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

(20.170)

(37.442)

5.852

 

 

Employee benefit expense

31.603

24.909

23.447

 

 

Other expenses

108.950

94.112

62.387

 

 

TOTAL                                     (B)

757.388

642.518

410.808

 

 

 

 

 

Less

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

102.865

100.501

624.007

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

10.339

7.251

2.956

 

 

 

 

 

 

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

92.526

93.250

621.051

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

29.867

27.030

23.747

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

62.659

66.220

597.304

 

 

 

 

 

Less

TAX                                                                  (H)

19.526

19.226

29.853

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

43.133

46.994

567.451

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

18.931

2.383

29.433

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

80.543

71.107

33.794

 

TOTAL IMPORTS

80.543

71.107

33.794

 

 

 

 

 

 

Earnings Per Share (Rs.)

17.25

18.79

22.85

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

5.01

6.32

54.83

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

7.49

9.21

58.52

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

9.82

12.80

144.17

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.17

0.19

1.99

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

0.27

0.22

0.09

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

1.58

1.95

1.98

 

 

LOCAL AGENCY FURTHER INFORMATION

 

CURRENT MATURITIES OF LONG-TERM DEBT DETAILS

 

Particulars

31.03.2013

31.03.2012

31.03.2011

 

 

 

 

Current maturities of long-term debt

6.384

6.384

0.000

 

 

 

 

 

 

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

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

Yes

18]

Major customers

Yes

19]

Payments terms

Yes

20]

Export / Import details (if applicable)

Yes

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

 

INDEX OF CHARGES

 

S.No.

Charge ID

Date of Charge Creation/Modification

Charge amount secured

Charge Holder

Address

Service Request Number (SRN)

1

10336415

24/12/2011

26,600,000.00

SYNDICATE BANK

MAURYA PICTURES COMPLEX, G. E. ROAD, BHILAI, CHHATTISGARH - 490023, INDIA

B32493934

2

10129498

07/11/2008

40,000,000.00

SYNDICATE BANK

MAURYA CINEMA COMPLEX, G. E. ROAD, BHILAI, CHHATTISGARH - 490023, INDIA

A50301431

3

10098433

09/01/2012 *

93,000,000.00

SYNDICATE BANK

MAURYA PICTURES COMPLEX, G. E. ROAD, BHILAI, CHHATTISGARH - 490023, INDIA

B32507162

4

90215418

06/01/2003 *

64,000,000.00

STATE BANK OF INDIA

COMMERCIAL BRANCH, SECTOR 1, BHILAI, MADHYA PRADESH, INDIA

-

 

* Date of charge modification

 

FIXED ASSETS

 

  • Freehold Land
  • Leasehold Land
  • Office Building
  • Factory Building
  • Plant and Machinery
  • Office Equipment
  • Computer Equipments
  • Furniture and Fixture
  • Motor 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. 62.99

UK Pound

1

Rs. 104.61

Euro

1

Rs. 86.17

 

 

INFORMATION DETAILS

 

Information Gathered by :

HNA

 

 

Report Prepared by :

DPH

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

6

PAID-UP CAPITAL

1~10

5

OPERATING SCALE

1~10

5

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

5

--PROFITABILIRY

1~10

4

--LIQUIDITY

1~10

5

--LEVERAGE

1~10

5

--RESERVES

1~10

5

--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

YES

--AFFILIATION

YES/NO

YES

--LISTED

YES/NO

YES

--OTHER MERIT FACTORS

YES/NO

YES

DEFAULTER

 

 

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

45

 

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.