MIRA INFORM REPORT

 

 

Report Date :

14.06.2014

 

IDENTIFICATION DETAILS

 

Name :

MAX ZIPPER CO., LTD.

 

 

Formerly Known As :

MAX ZIPPERS CO., LTD.

 

 

Registered Office :

7F., No.196, Joutz St., Neihu Dist., Taipei City 114

 

 

Country :

Taiwan

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

18.02.1978

 

 

Com. Reg. No.:

35892013

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Engaged in manufacturing and sales of all kinds of Zippers such as Nylon Zippers, Delrin Zippers, Invisible Zipper, Metal Zippers, Zipper Accessories, Sliders and Other Specialized Zipper

 

 

No. of Employees :

About 250 Employees

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Satisfactory

Payment Behaviour :

Slow but correct

Litigation :

Clear

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

 

ECGC Country Risk Classification List – March 31, 2014

 

Country Name

Previous Rating

(31.12.2013)

Current Rating

(31.03.2014)

Taiwan

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderately Low Risk

 

B1

Moderate Risk

 

B2

Moderately High Risk

 

C1

High Risk

 

C2

Very High Risk

 

D

 


 

TAIWAN - ECONOMIC OVERVIEW

 

Taiwan has a dynamic capitalist economy with gradually decreasing government guidance of investment and foreign trade. Exports, led by electronics, machinery, and petrochemicals have provided the primary impetus for economic development. This heavy dependence on exports exposes the economy to fluctuations in world demand. Taiwan's diplomatic isolation, low birth rate, and rapidly aging population are other major long-term challenges. Free trade agreements have proliferated in East Asia over the past several years, and following the landmark Economic Cooperation Framework Agreement (ECFA) signed with China in June 2010, Taiwan in July 2013 signed a free trade deal with New Zealand—Taipei’s first-ever with a country with which it does not maintain diplomatic relations—and in November inked a trade pact with Singapore. Negotiations continue on follow-on components of ECFA regarding trade in goods and a dispute resolution mechanism; a trade in services agreement is under review in the legislature. Taiwan's Total Fertility rate of just over one child per woman is among the lowest in the world, raising the prospect of future labor shortages, falling domestic demand, and declining tax revenues. Taiwan's population is aging quickly, with the number of people over 65 accounting for 11.2% of the island's total population as of 2012. The island runs a large overall trade surplus largely because of its surplus with China, and its foreign reserves are the world's sixth largest, behind China, Japan, Saudi Arabia, Russia, and Switzerland. In 2006 China overtook the US to become Taiwan's second-largest source of imports after Japan. China is also the island's number one destination for foreign direct investment. Taiwan since 2009 has gradually loosened rules governing Chinese investment on the island, and has also secured greater market access for its investors in the mainland. In August 2012, Taiwan Central Bank signed a memorandum of understanding on cross-Strait currency settlement with its Chinese counterpart. The MOU allows for the direct settlement of Chinese RMB and the New Taiwan dollar across the Strait, which could help develop Taiwan into a local RMB hub. Closer economic links with the mainland bring greater opportunities for the Taiwan economy, but also poses new challenges as the island becomes more economically dependent on China while political differences remain unresolved.

 

Source : CIA

 

 

 

Contact Points

 

Company Name:

Max Zipper Co., Ltd.

Former Name:

Max Zippers Co., Ltd.

Supplied Name:

MAX ZIPPER CO., LTD

Trading Address:

7F., No.196, Joutz St., Neihu Dist., Taipei City 114, Taiwan (R.O.C.)

Supplied Address:

7F NO.196,JOUTZ ST,NEIHU DIST,TAIPEI,ROC

Telephone Number:

+886-2-2627-1828

Fax Number:

+886-2-2627-1827

Website:

www.maxzip.com.tw

Notes: The exact name and address are as above.

 

 

Company Identification Details

 

Registered Name:

MAX ZIPPER CO., LTD.

Registered Address:

7F., No.196, Joutz St., Neihu Dist., Taipei City 114, Taiwan (R.O.C.)

Date of Foundation:

1978-2-18

Registration Number:

35892013

Registry:

Taipei City Government

Registered Capital:

NTD 500,000,000 (USD 17,000,000)

(As of 2014.06, 1 NTD = 0.0340 USD)

Paid-up Capital:

NTD 488,000,000 (USD 16,592,000)

Legal Representatives:

Baochuan Hong

Legal Form:

Joint Stock Company

Principal Activities:

Engaged in manufacturing and sales of all kinds of Zippers such as Nylon Zippers, Delrin Zippers, Invisible Zipper, Metal Zippers, Zipper Accessories, Sliders and Other Specialized Zipper

Staff:

About 250 Employees

Listed at Stock Exchange:

Yes; Stock Code: 8932

Date of Last Annual Return:

2011-8-17

 

 

History

 

Subject was incorporated on 1978-2-18 with registered number 35892013 as Joint Stock Company in Taiwan.

 

Subject listed on Taiwan Over-The-Counter Securities Exchange on 2001-3-29.

 

Change of Name

Former English Name

Max Zippers Co., Ltd.

Current English Name

Max Zipper Co., Ltd.

Shareholders

 

Name

Subscription Shares

Hong Yu International Investment Co., Ltd. (Literal Translation)

3,327,667         

Hong Da Development and Investment Co., Ltd. (Literal Translation)

3,327,667

Yi Jinn Industrial Co., Ltd.

1,442,177

Yong Zan Development and Investment Co., Ltd. (Literal Translation)

5,001,000

Shuzhen Hong

572,825

 

The information above is that of subject’s major shareholders.

 

Shareholder Information:

1

Registered Name:

Hong Yu International Investment Co., Ltd. (Literal Translation)

Registered Address:

2/F., No.78, Sec 1, Tingzhou Road, Zhongzheng District, Taipei City, Taiwan

Date of Foundation:

1997-12-4

Registration Number:

16285946

Registry:

Taipei City Government

Registered Capital:

NTD 25,000,000 (USD 850,000)

(As of 2014.06, 1 NTD = 0.0340 USD)

Paid-up Capital:

NTD 25,000,000 (USD 850,000)

Legal Representatives:

Baochuan Hong

Legal Form:

Joint Stock Company

Listed at Stock Exchange:

No

Date of Last Annual Return:

2013-10-30

2

Registered Name:

Hong Da Development and Investment Co., Ltd. (Literal Translation)

Registered Address:

2/F., No.78, Sec 1, Tingzhou Road, Zhongzheng District, Taipei City, Taiwan

Date of Foundation:

1997-12-3

Registration Number:

16285896

Registry:

Taipei City Government

Registered Capital:

NTD 25,000,000 (USD 850,000)

(As of 2014.06, 1 NTD = 0.0340 USD)

Paid-up Capital:

NTD 25,000,000 (USD 850,000)

Legal Representatives:

Changyi Zhang

Legal Form:

Joint Stock Company

Listed at Stock Exchange:

No

Date of Last Annual Return:

2013-10-30

3

Registered Name:

Yi Jinn Industrial Co., Ltd.

Registered Address:

7F., No.607, Ruiguang Rd., Neihu Dist., Taipei City 11492, Taiwan (R.O.C.)

Date of Foundation:

1981-3-24

Registration Number:

07669338

Registry:

Department of Commerce, Ministry of Economic Affairs, R.O.C.

Registered Capital:

NTD 5,600,000,000 (USD 190,400,000)

(As of 2014.06, 1 NTD = 0.0340 USD)

Paid-up Capital:

NTD 3,178,745,920 (USD 108,077,361)

Legal Representatives:

Zhengtian Zhan

Legal Form:

Joint Stock Company

Listed at Stock Exchange:

Yes; Stock Code: 1457

Date of Last Annual Return:

2013-7-17

4

Registered Name:

Yong Zan Development and Investment Co., Ltd. (Literal Translation)

Registered Address:

2/F., No.78, Sec 1, Tingzhou Road, Zhongzheng District, Taipei City, Taiwan

Date of Foundation:

2008-3-28

Registration Number:

28855999

Registry:

Taipei City Government

Registered Capital:

NTD 28,000,000 (USD 952,000)

(As of 2014.06, 1 NTD = 0.0340 USD)

Paid-up Capital:

NTD 28,000,000 (USD 952,000)

Legal Representatives:

Zhiguo Jiang

Legal Form:

Joint Stock Company

Listed at Stock Exchange:

No

Date of Last Annual Return:

2013-12-3

 


Subsidiaries & Branches

 

Factory

Address:

No.17, Gong-Er Road, Wulin Village, Longtan Township, Taoyuan County, Taiwan

Tel:

+886-3-479-4132

Date of Foundation:

1985-1-9

Date of Registration:

1985-4-19

Factory Registration Number:

99628405

Factory Manager:

Baochuan Hong

Status:

In Production

Date of Last Annual Return:

2012-9-21

Major Products:

339 other products

 

Subsidiary

Name:

Max Zipper (China) Co., Ltd.

Address:

No.1, Huangpu Jiang, Kunshan Development Area, Jiangsu Province, China

Date of Foundation:

1995-12-25

Registration Number:

320583400025804

Registry:

Suzhou City Kunshan Industry and Commerce Administration

Registered Capital:

USD 10,500,000

Legal Representatives:

Baochuan Hong

 

 

Personnel Information

 

Core Management

 

Directors

1

Name

Baochuan Hong

Position

Board Chairman

2

Name

Qingxia Hong

Position

Director

3

Name

Changyi Zhang

Position

Director

4

Name

Zhiguo Jiang

Position

Director

5

Name

Jintong Chen

Position

Director

6

Name

Zhengtian Zhan

Position

Director

7

Name

Shaosong Cai

Position

Director

8

Name

Yongsong Chen

Position

Supervisor

9

Name

Meizhu Guozhang

Position

Supervisor

10

Name

Shuzhen Hong

Position

Supervisor

 

Personnel Structure

 

Total Employees

About 250 Employees

 

 

Operation Information

 

Offices & Factories

 

 

Headquarters

Add

7F., No.196, Joutz St., Neihu Dist., Taipei City 114, Taiwan (R.O.C.)

 


Production Information

 

Subject is engaged in manufacturing of all kinds of zippers

Subject has a factory (about 4,500 square meters) in Taoyuan County, Taiwan for production and we obtained its production capacity as follows for reference:

Unit: Yard

 

2012

2011

Zipper

51,600,000

53,480,000

 

Subject obtained the certification of ISO 9001.

 

Purchase Information

 

The registered activities of subject:

Business Code

Details

CZ99020

Manufacturing of zipper and button

F104110

Wholesale of textile, garment, shoes, hat, umbrella and accessories

H701010

Developing and leasing of residence and building

JB01010

Exhibition Service

I301010

Software service

I301020

Data processing service

I301030

Electronic information supply

I501010

Product design

I601010

Leasing industry

IZ06010

Packaging industry

ZZ99999

Besides licensed business, all other business items those are not banned or restricted.

CB01010

Manufacturing of machinery

CC01110

Manufacturing of computer and peripheral equipment

CE01030

Manufacturing of optical instrument

F113030

Wholesale of precise instrument

F119010

Wholesale of electronic material

F118010

Wholesale of software

F401010

International trade business

 

The components and raw materials for production are mostly purchased in domestic market.

 

Sales Information

 

Subject is engaged in sale of all kinds of zippers

Subject’s sales regions include domestic market, Japan, South Korea, India, USA and Europe

Subject’s major customers are some famous garment brands and  retail chains such as  “KOHLS”, “COLUMBIA”, “Lafuma” (France), “JCPenney” (USA), “WAL-MART”, “TESCO”, “AEROPOSTALE”, “OKAIDI” and “OBAIBI”

 

Import and export right:

Import right

Yes

Export right

Yes

 

 

Settlements

 

Purchase

 

Domestic Purchase

Product

Terms

Proportion

Components and raw materials

T/T, Cash

100%

 

Foreign Purchase

 

Subject has little import.

 

Sales

 

Domestic Markets

Product

Terms

Proportion

Zippers

T/T, Cash

100%

 

Export

Product

Terms

Proportion

Zippers

L/C, T/T

100%

 

 

Balance Sheet

 

Unit: NTD/000

 

2012-12-31

2011-12-31

Assets

 

 

Current Assets

 

 

Cash and cash equivalents

66,412.00

91,505.00

Financial assets in available-for-sale - current

31,168.00

25,403.00

Notes receivable - net

10,540.00

9,869.00

Accounts receivable - net

91,280.00

60,249.00

Accounts receivable - related parties - net

12,541.00

11,363.00

Other receivables - related parties

34,438.00

51,255.00

Inventories

106,538.00

92,218.00

Other current assets

73,971.00

68,481.00

Current assets

426,888.00

410,343.00

Funds and Investments

 

 

Financial assets at cost - non current

0.00

0.00

Long-term equity investment under equity method

223,875.00

191,295.00

Investments

223,875.00

191,295.00

Funds and investments

223,875.00

191,295.00

Fixed Assets

 

 

Cost

 

 

Land

45,470.00

45,470.00

Buildings and structures

134,539.00

134,017.00

Machinery and equipment

191,144.00

183,306.00

Transportation equipment

4,498.00

4,498.00

Leasing assets - land

52,216.00

52,216.00

Leasing assets - buildings

3,291.00

3,291.00

Other equipment

9,527.00

6,119.00

Appraisal increment

69,204.00

69,204.00

Cost and revaluation

509,889.00

498,121.00

Accumulated depreciation

-229,424.00

-217,042.00

Construction in process and prepayment for equipments

584.00

6,184.00

Fixed assets

281,049.00

287,263.00

Intangible Assets

 

 

Deferred pension costs

3,798.00

2,563.00

Intangible assets

3,798.00

2,563.00

Other Assets

 

 

Other assets

33,379.00

28,115.00

Assets

968,989.00

919,579.00

Liabilities and Stockholders' Equity

 

 

Liabilities

 

 

Current Liabilities

 

 

Short-term borrowing

240,602.00

211,772.00

Short-term notes and bills payable

70,000.00

60,000.00

Notes payable

9,643.00

9,694.00

Accounts payable

54,279.00

44,839.00

Accounts payable - related parties

6,013.00

6,555.00

Income tax payable

6,215.00

281.00

Accrued expenses payable

32,814.00

33,573.00

Other current liabilities

7,421.00

7,381.00

Current liabilities

426,987.00

374,095.00

Long term Liabilities

 

 

long-term loan

48,280.00

60,702.00

Long-term liabilities

48,280.00

60,702.00

Reserves

 

 

Reserves for land value increment tax

15,300.00

15,300.00

Reserves

15,300.00

15,300.00

Other Liabilities

 

 

Other liabilities

57,233.00

56,102.00

Liabilities

547,800.00

506,199.00

Stockholders' Equity

 

 

Capital

 

 

Common stock

488,000.00

488,000.00

Capital Surplus

 

 

Capital surplus–treasury stock transactions

3,778.00

3,778.00

Capital surplus – long-term investment

32,810.00

32,810.00

Capital surplus

36,588.00

36,588.00

Retained Earnings

 

 

Legal reserves

0.00

0.00

Unappropriated retained earnings

-136,381.00

-144,503.00

Retained earnings

-136,381.00

-144,503.00

Stockholders' Equity and Other adjustment

 

 

Cumulative translation adjustments

-259.00

4,369.00

Unrealized gain or loss on financial instrument

-20,663.00

-24,978.00

Unrealized revaluation

53,904.00

53,904.00

Stockholders' equity and other adjustment

32,982.00

33,295.00

Stockholders - equity

421,189.00

(USD 14,320,426.00)

413,380.00

(USD 14,054,920.00)

Number of treasury stock acquired by the company and subsidiaries (unit: share)

0.00

0.00

Equivalent shares of outstandings of advance receipts for common stock (unit: share)

0.00

0.00

(As of 2014.06, 1 NTD = 0.0340 USD)

 

 

Profit and Loss Account

 

Unit: NTD/000

 

2012

2011

Sales

650,147.00

(USD 22,104,998.00)

627,519.00

(USD 21,335,646.00)

Operating costs

538,290.00

540,202.00

Gross profit (loss) from operations

111,857.00

87,317.00

Operating expenses

68,786.00

66,849.00

Operating income

43,071.00

20,468.00

Non-Operating Income

 

 

Interest income

3,064.00

2,750.00

Gains on disposal of fixed assets

201.00

210.00

Gains on disposal of investment

2,053.00

557.00

Foreign exchange gains

0.00

8,151.00

Miscellaneous income

2,797.00

1,593.00

Non-operating revenues and gains

8,115.00

13,261.00

Non-Operating Expenses

 

 

Interest expense

8,551.00

8,818.00

Loss on investments under the equity method

28,739.00

32,195.00

Investment loss

28,739.00

32,195.00

Foreign exchange losses

6,152.00

0.00

Miscellaneous disbursements

486.00

1,133.00

Non-operating expenses and losses

43,928.00

42,146.00

Income from continuing operations before income tax

7,258.00

-8,417.00

Income tax expense (benefit)

-864.00

559.00

Income from continuing operations

8,122.00

-8,976.00

Net income (loss)

8,122.00

(USD 276,148.00)

-8,976.00

(USD -305,184.00)

 

 

Cash Flows

 

Unit: NTD/000

 

2012

2011

Cash Flows from Operating Activities - Indirect Method

 

 

Net Income (Loss)

8,122.00

-8,976.00

Adjustments to Reconcile Net Income to Net Cash Provided by (Used in) Operating Activities

 

 

Depreciation Expense

14,968.00

16,539.00

Amortization Expense

100.00

166.00

Provision (Reversal of Provision) for Bad Debts Losses

1,704.00

148.00

Loss (Gain) on Decline (Recovery) in Market Value, Scrap and Obsolescence of Inventories

-2,690.00

-2,101.00

Investment Loss (Income) Recognized under Equity Method

28,739.00

32,195.00

Loss (Gain) on Disposal of Property, Plant and Equipment

-201.00

-210.00

Loss (Gain) on Disposal of Investments

-2,053.00

-557.00

Loss (Gain) on Deferred Income Tax

-7,426.00

163.00

Changes in Operating Assets and Liabilities

 

 

Decrease (Increase) in Notes Receivable

-778.00

-1,045.00

Decrease (Increase) in Accounts Receivable

-31,680.00

13,304.00

Decrease (Increase) in Accounts Receivable - Related Parties

-1,178.00

-8,592.00

Decrease (Increase) in Inventories

-11,630.00

-227.00

Decrease (Increase) in Other Operating Assets

1,445.00

1,228.00

Increase (Decrease) in Notes Payable

-51.00

-736.00

Increase (Decrease) in Accounts Payable

9,440.00

-22,230.00

Increase (Decrease) in Accounts Payable - Related Parties

-542.00

6,555.00

Increase (Decrease) in Income Tax Payable

5,934.00

484.00

Increase (Decrease) in Accrued Expenses

-759.00

6,361.00

Net Cash Provided by (Used in) Operating Activities

11,464.00

32,469.00

Cash Flows from Investing Activities

 

 

Acquisition of Available-for-sale financial assets

-32,445.00

-35,708.00

Proceeds from sale of Available-for-sale financial assets

30,142.00

8,969.00

Acquisition of Investments Accounted for by Equity Method

-63,041.00

0.00

Purchase of Property, Plant and Equipment

-9,480.00

-23,547.00

Proceeds from Disposal of Property, Plant and Equipment

15.00

640.00

Decrease (Increase) in Receivables – Related Parties

16,817.00

-8,305.00

Decrease (Increase) in Restricted Assets

-2,809.00

-25,595.00

Other Investments

-279.00

27.00

Net Cash Provided by (Used in) Investing Activities

-61,080.00

-83,519.00

Cash Flows from Financing Activities

 

 

Increase (Decrease) in Short-term Loans

27,809.00

14,841.00

Increase (Decrease) in Short-Term Notes And Bills Payable

10,000.00

20,000.00

Repayment of Long-Term Debt

-11,401.00

-10,420.00

Other Financing Activities

-1,885.00

-175.00

Net Cash Provided by (Used in) Financing Activities

24,523.00

24,246.00

Net Increase (Decrease) in Cash and Cash Equivalents

-25,093.00

-26,804.00

Cash and Cash Equivalents, Beginning of year

91,505.00

118,309.00

Cash and Cash Equivalents, End of year

66,412.00

91,505.00

Supplemental Cash Flow Information

 

 

Interest Paid- Excluding Capitalized Interest

8,536.00

8,783.00

Income Tax Paid

628.00

880.00

Non-cash Investing and Financing Activities

 

 

Long term liabilities due within one year

26,998.00

25,977.00

Investing Activities Affecting Both Cash and Non-cash Items

 

 

Cash Paid for Acquisition of Property, Plant and Equipment

 

 

Increase in Property, Plant and Equipment

-10,754.00

-15,819.00

Increase (Decrease) in Payable for Equipment Purchased

1,274.00

-7,728.00

Cash paid for acquisition of property, plant and equipment

-9,480.00

-23,547.00

 


Bankers

 

1

Name:

Chang Hwa Commercial Bank Ltd, Nei-Hu Branch

Address:

No.100 Wen Ten Rd, Neihu Dist., Taipei 114,Taiwan

2

Name:

Chang Hwa Commercial Bank Ltd, Nei-Hu Branch

3

Name:

Taishin International Bank Ltd, Jianbei Branch

4

Name:

Taichung Commercial Bank Ltd, Taipei Branch

 

 

Public Record

 

Mortgage

 

1

Case Type:

Chattel Mortgage

Certificate No.:

039768

Debtor Name:

Max Zipper Co., Ltd.

Document Number:

108034

Date of Registration:

1992-5-1

Date of Alteration:

1992-5-1

Status:

Paid off

2

Case Type:

Chattel Mortgage

Certificate No.:

085012

Debtor Name:

Max Zipper Co., Ltd.

Document Number:

09405161560

Date of Registration:

2005-10-3

Status:

Paid off

3

Case Type:

Chattel Mortgage

Certificate No.:

098015

Debtor Name:

Max Zipper Co., Ltd.

Document Number:

09830470450

Date of Registration:

2009-8-24

Status:

Paid off

 

Lawsuit

 

Up to date of reporting, no existing or latent litigation of the subject has been found.

 

 

Interview Details

 

Name

Ms. Liu

Department

Sales Department


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.59.48

UK Pound

1

Rs.100.93

Euro

1

Rs.80.71

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

MNL

 

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

 

--

 

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%)

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.