MIRA INFORM REPORT

 

 

Report Date :

02.05.2014

 

IDENTIFICATION DETAILS

 

Name :

WIPRO LIMITED (SINGAPORE BRANCH)

 

 

Registered Office :

31, Cantonment Road, 089747

 

 

Country :

Singapore

 

 

Financials (as on) :

31.03.2012

 

 

Date of Incorporation :

21.04.1997

 

 

Com. Reg. No.:

S97FC5319-K

 

 

Legal Form :

Foreign Company

 

 

Line of Business :

engaged as a software developments and system integration services. 

 

 

No of Employees :

850 (2014)

 

RATING & COMMENTS

 

MIRA’s Rating :

A

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Good

 

 

Payment Behaviour :

Regular

 

 

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)

Singapore

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low Risk

 

A2

Moderate Low Risk

 

B1

Moderate Risk

 

B2

Moderate High Risk

 

C1

High Risk

C2

Very High Risk

 

D

 

 

SINGAPORE - ECONOMIC OVERVIEW

 

Singapore has a highly developed and successful free-market economy. It enjoys a remarkably open and corruption-free environment, stable prices, and a per capita GDP higher than that of most developed countries. The economy depends heavily on exports, particularly in consumer electronics, information technology products, pharmaceuticals, and on a growing financial services sector. The economy contracted 0.6% in 2009 as a result of the global financial crisis, but rebounded 15.1% in 2010, on the strength of renewed exports, before slowing to in 2011-13, largely a result of soft demand for exports during the second European recession. Over the longer term, the government hopes to establish a new growth path that focuses on raising productivity. Singapore has attracted major investments in pharmaceuticals and medical technology production and will continue efforts to establish Singapore as Southeast Asia's financial and high-tech hub.

 

Source : CIA

 

 




EXECUTIVE SUMMARY

 

 

REGISTRATION NO.

:

S97FC5319-K

COMPANY NAME

:

WIPRO LIMITED (SINGAPORE BRANCH)

FORMER NAME

:

N/A

INCORPORATION DATE

:

21/04/1997

COMPANY STATUS

:

EXIST

LEGAL FORM

:

FOREIGN

LISTED STATUS

:

NO

REGISTERED ADDRESS

:

31, CANTONMENT ROAD, 089747, SINGAPORE.

BUSINESS ADDRESS

:

31 CANTONMENT ROAD, 089747, SINGAPORE.

TEL.NO.

:

65-62210733/62244991

FAX.NO.

:

65-62277994

CONTACT PERSON

:

KALA ( STAFF )

PRINCIPAL ACTIVITY

:

SOFTWARE DEVELOPMENTS AND SYSTEM INTEGRATION SERVICES

AUTHORISED CAPITAL

:

INR 160,000,000.00 

SALES

:

INR 7,972,658,196 [2012]

NET WORTH

:

INR 1,396,254,515 [2012]

STAFF STRENGTH

:

850 [2014]

LITIGATION

:

CLEAR

FINANCIAL CONDITION

:

STRONG

PAYMENT

:

FAIR

MANAGEMENT CAPABILITY

:

GOOD

COMMERCIAL RISK

:

LOW

CURRENCY EXPOSURE

:

MODERATE

GENERAL REPUTATION

:

GOOD

INDUSTRY OUTLOOK

:

MARGINAL GROWTH

 

HISTORY / BACKGROUND

 

The Subject is principally engaged in the (as a / as an) software developments and system integration services.

 

Share Capital History

Date

Authorised Shared Capital

Issue & Paid Up Capital

28/04/2014

INR 160,000,000.00

INR 0.00

 

No shareholders was found in our databank at the time of investigation


 

MANAGEMENT

 

 

 

1)

Name of Subject

:

KALA

Position

:

STAFF

 

 

 

AUDITOR


No Auditor found in our databank 

COMPANY SECRETARIES

 

1)

Company Secretary

:

MAYA DEVI D/O S. RENGANATHAN

IC / PP No

:

S1248652I

Address

:

465, CHOA CHU KANG AVENUE 4, 10-11, 680465, SINGAPORE.

Remarks

:

AGENT

 

2)

Company Secretary

:

KRISHNAMURTHY SEKAR

IC / PP No

:

S2571767H

Address

:

3, DUNKIRK AVENUE, DUNEARN ESTATE, 299505, SINGAPORE.

Remarks

:

AGENT

 

 

 

BANKING


No Banker found in our databank. 

 

ENCUMBRANCE (S)

 

No encumbrance was found in our databank at the time of investigation. 

 

LEGAL CHECK AGAINST SUBJECT


* A check has been conducted in our databank against the Subject whether the subject has been involved in any litigation. 

No legal action was found in our databank. 

No winding up petition was found in our databank. 

 

PAYMENT RECORD

 

 

SOURCES OF RAW MATERIALS:

Local

:

N/A

Overseas

:

N/A


The Subject is a service provider. 

The Subject refused to provide any name of trade/service supplier and we are unable to conduct any trade enquiry. However, from financial historical data we conclude that :

 

OVERALL PAYMENT HABIT

Prompt 0-30 Days

[

]

Good 31-60 Days

[

]

Average 61-90 Days

[

]

Fair 91-120 Days

[

X

]

Poor >120 Days

[

]

 

 

CLIENTELE

 

Local

:

YES

Domestic Markets

:

SINGAPORE

Overseas

:

YES

Export Market

:

ASIA

Credit Term

:

N/A

Payment Mode

:

CHEQUES

 

 

OPERATIONS

 

Services

:

SOFTWARE DEVELOPMENTS AND SYSTEM INTEGRATION SERVICES

 

Total Number of Employees:

YEAR

2014


GROUP

N/A

COMPANY

850

 


 

Branch

:

NO

 

Other Information:

The Subject is principally engaged in the (as a / as an) software developments and system integration services. 

Wipro delivers IT Services, Business and Technology Consulting services. 

CURRENT INVESTIGATION

 

Latest fresh investigations carried out on the Subject indicated that :

Telephone Number Provided By Client

:

N/A

Current Telephone Number

:

65-62210733/62244991

Match

:

N/A

Address Provided by Client

:

SINGAPUR BRANCH,31,CANTONMENT ROAD, SINGAPUR-089747

Current Address

:

31 CANTONMENT ROAD, 089747, SINGAPORE.

Match

:

NO

 

Other Investigations


we contacted one of the staff from the Subject and she provided some information.

The address also belongs to the Subject.

FINANCIAL ANALYSIS

 

 

Profitability

Turnover

:

Increased

[

43.85%

]

Profit/(Loss) Before Tax

:

Increased

[

58.94%

]

Return on Shareholder Funds

:

Favourable

[

32.27%

]

Return on Net Assets

:

Favourable

[

39.84%

]

The increase in turnover could be due to the Subject adopting an aggressive marketing strategy.The higher profit could be attributed to the increase in turnover. Generally the Subject was profitable. The favourable return on shareholders' funds and return on net assets indicate that the Subject's management was efficient in utilising the assets to generate returns.

Working Capital Control

Stock Ratio

:

Favourable

[

4 Days

]

Debtor Ratio

:

Unfavourable

[

96 Days

]

Creditors Ratio

:

Unfavourable

[

87 Days

]

The Subject's stocks were moving fast thus reducing its holding cost. This had reduced funds being tied up in stocks. The Subject's debtors ratio was high. The Subject should tighten its credit control and improve its collection period. The unfavourable creditors' ratio could be due to the Subject taking advantage of the credit granted by its suppliers. However this may affect the goodwill between the Subject and its suppliers and the Subject may inadvertently have to pay more for its future supplies.

Liquidity

Liquid Ratio

:

Favourable

[

2.04 Times

]

Current Ratio

:

Favourable

[

2.10 Times

]

A minimum liquid ratio of 1 should be maintained by the Subject in order to assure its creditors of its ability to meet short term obligations and the Subject was in a good liquidity position. Thus, we believe the Subject is able to meet all its short term obligations as and when they fall due.

Solvency

Interest Cover

:

Favourable

[

198.20 Times

]

Gearing Ratio

:

Favourable

[

0.00 Times

]

The interest cover showed that the Subject was able to service the interest. The favourable interest cover could indicate that the Subject was making enough profit to pay for the interest accrued. The Subject had no gearing and hence it had virtually no financial risk. The Subject was financed by its shareholders' funds and internally generated fund. During the economic downturn, the Subject, having a zero gearing, will be able to compete better than those which are highly geared in the same industry.

Overall Assessment :

Generally, the Subject's performance has improved with higher turnover and profit. The Subject was in good liquidity position with its total current liabilities well covered by its total current assets. With its current net assets, the Subject should be able to repay its short term obligations. With the favourable interest cover, the Subject could be able to service all the accrued interest without facing any difficulties. The Subject was a zero gearing company, it was solely dependant on its shareholders to provide funds to finance its business. The Subject has good chance of getting loans, if the needs arises.

Overall financial condition of the Subject : STRONG

 

 

 

SINGAPORE ECONOMIC / INDUSTRY OUTLOOK

 

 

Major Economic Indicators :

2009

2010

2011

2012

2013

 

Population (Million)

4.98

5.08

5.18

5.31

5.40

Gross Domestic Products ( % )

(0.8)

14.5

4.9

1.3

3.7

Consumer Price Index

0.6

2.8

5.2

4.6

2.4

Total Imports (Million)

356,299.3

423,221.8

459,655.1

474,554.0

466,762.0

Total Exports (Million)

391,118.1

478,840.7

514,741.2

510,329.0

513,391.0

 

Unemployment Rate (%)

3.2

2.2

2.1

2.0

1.9

Tourist Arrival (Million)

9.68

11.64

13.17

14.49

15.46

Hotel Occupancy Rate (%)

75.8

85.6

86.5

86.4

86.3

Cellular Phone Subscriber (Million)

1.37

1.43

1.50

1.52

1.97

 

Registration of New Companies (No.)

26,414

29,798

32,317

31,892

37,288

Registration of New Companies (%)

4.3

12.8

8.5

(1.3)

9.8

Liquidation of Companies (No.)

22,393

15,126

19,005

17,218

17,369

Liquidation of Companies (%)

113.4

(32.5)

25.6

9.4

(5.3)

 

Registration of New Businesses (No.)

26,876

23,978

23,494

24,788

22,893

Registration of New Businesses (%)

8.15

(10.78)

2.02

5.51

1.70

Liquidation of Businesses (No.)

23,552

24,211

23,005

22,489

22,598

Liquidation of Businesses (%)

11.4

2.8

(5)

(2.2)

0.5

 

Bankruptcy Orders (No.)

2,058

1,537

1,527

1,748

1,992

Bankruptcy Orders (%)

(11.5)

(25.3)

(0.7)

14.5

14.0

Bankruptcy Discharges (No.)

3,056

2,252

1,391

1,881

2,584

Bankruptcy Discharges (%)

103.7

(26.3)

(38.2)

35.2

37.4

 

INDUSTRIES ( % of Growth ) :

Agriculture

Production of Principal Crops

3.25

(0.48)

4.25

3.64

-

Fish Supply & Wholesale

(1.93)

(10.5)

12.10

(0.5)

-

 

Manufacturing *

71.5

92.8

100.0

100.3

102.0

Food, Beverages & Tobacco

90.4

96.4

100.0

103.5

103.5

Textiles

145.9

122.1

100.0

104.0

87.1

Wearing Apparel

211.0

123.3

100.0

92.1

77.8

Leather Products & Footwear

79.5

81.8

100.0

98.6

109.8

Wood & Wood Products

101.4

104.0

100.0

95.5

107.4

Paper & Paper Products

95.4

106.1

100.0

97.4

103.2

Printing & Media

100.9

103.5

100.0

93.0

86.1

Crude Oil Refineries

96.4

95.6

100.0

99.4

93.5

Chemical & Chemical Products

80.3

97.6

100.0

100.5

104.1

Pharmaceutical Products

49.1

75.3

100.0

109.7

107.2

Rubber & Plastic Products

101.2

112.3

100.0

96.5

92.9

Non-metallic Mineral

91.9

92.5

100.0

98.2

97.6

Basic Metals

92.6

102.2

100.0

90.6

76.5

Fabricated Metal Products

90.8

103.6

100.0

104.3

105.1

Machinery & Equipment

57.3

78.5

100.0

112.9

114.5

Electrical Machinery

86.8

124.1

100.0

99.3

108.5

Electronic Components

85.2

113.6

100.0

90.6

94.3

Transport Equipment

96.0

94.0

100.0

106.3

107.5

 

Construction

(36.9)

14.20

20.50

28.70

-

Real Estate

1.4

21.3

25.4

31.9

-

 

Services

Electricity, Gas & Water

1.70

4.00

7.00

6.30

-

Transport, Storage & Communication

3.90

12.80

7.40

5.30

-

Finance & Insurance

(16.4)

(0.4)

8.90

0.50

-

Government Services

4.50

9.70

6.90

6.00

-

Education Services

0.10

(0.9)

(1.4)

0.30

-

 

* Based on Index of Industrial Production (2011 = 100)

(Source : Department of Statistics)

 

INDUSTRY ANALYSIS

 

INDUSTRY :

INFORMATION TECHNOLOGY

Singapore's infomation communication services industry is well-positioned to tap into the new business opportunities of the digital age. An early mover in infocomm technology, Singapore today ranks as the second most network-ready country in the world and the first in Asia, according to the World Economic Forum's "Global Information Technology Report 2010/2011". The roll out of the Intelligent Nation 2015 Master Plan and the National Broadband Network will further strengthen Singapore's infrastructure network.

The Intelligent Nation 2015 masterplan lays out the blueprint for Singapore's infocomm strategies in the digital age, with the creation of some 80,000 jobs and an increase of value-add to SGD 26 billion. Besides, under the Wireless@SG programme initiated by the Infocomm Development Authority of Singapore, free wireless broadband connection is made available at public places till March 31 2013, to encourage usage.

More than 80 of the top 100 software and services companies have set up their regional headquarters in Singapore. Many of them, including the top 15 software companies, have regional or Asia Pacific headquarters here. Some of the companies who have set up base in Singapore include Alcatel, Cisco, Crimson Logic, Dell, Hewlett Packard, IBM, Mahindra Satyam, NCS, Oracle, and Tata Consultancy Services.

As such, the highly cyclical tech sector has taken a hit in both its financial and share price performance. Moving into 2012, the macroeconomic headwinds will remain strong. Hence tepid growth is expected for the sector, in tandem with easing global economic conditions. Many of the tech companies have customers who are adopting cautious sentiment which increases the risk of order delays and/or pullbacks.

This situation is exacerbated by rising cost pressures, as increases in labour wages, raw material costs and higher interest rates, especially in China, have culminated in a margin squeeze on companies. Currency volatility and supply chain disruptions from recent catastrophes have also shrouded the visibility of the tech sector.

In general, tech companies have emerged from the last financial maelstrom with stronger balance sheets. This should provide them with better resilience to weather another economic downturn.

It is believed that the tech sector still carries good long-term growth potential, given the increasing importance of IT as a business growth driver, continued technological innovation and rising affluence in the region. Stronger growth would likely come from the emerging markets as ample opportunities exist for continued IT penetration.

The share prices of most tech stocks have already corrected sharply in the year 2011. Although current valuations do not appear demanding, downside earnings risks exist if the macroeconomic landscape continue to deteriorate sharper than expectations. On the other hand, cyclical plays could also potentially benefit from a stronger rebound if the global economy recover faster-than-expected. The possibility of the first scenario seems more plausible. 

OVERALL INDUSTRY OUTLOOK : MARGINAL GROWTH

 

CREDIT RISK EVALUATION & RECOMMENDATION

 

 

Incorporated in 1997, the Subject is a Foreign company, focusing on software developments and system integration services. With its long establishment in the market, the Subject has received strong support from its stable customers base. Its business position in the market is quite stable and it is expected to enjoy better market shares over its rivals.

Over the years, the Subject has penetrated into both the local and overseas market. The Subject has positioned itself in the global market and is competing in the industry. Its stable clientele base will enable the Subject to further enhance its business in the near term. Being a large entity, the Subject has a steady workforce of 850 personnel to support its business operations. Its future prospects seem to be fairly good as its business operations are running relatively stable. The Subject has a good management capability. Its capable management team has enabled the Subject to keep its business on going. Hence, the future prospect of the Subject is bright. 

We noted that both the turnover and profits have increased compared to the previous year. The higher profit could be due to increase in turnover and better control over its operating costs. Based on the higher profitability, the Subject has generated a favourable return based on its existing shareholders' funds which indicated that the management was efficient in utilising its funds to generate income. The Subject is in good liquidity position with its current liabilities well covered by it current assets. Hence, it has sufficient working capital to meet its short term financial obligations. Being a zero geared company, the Subject virtually has no financial risk as it is mainly dependent on its internal funds to finance its business. Given a positive net worth standing at INR 1,396,254,515, the Subject should be able to maintain its business in the near terms. 

The Subject's overall payment habit is fair and this clearly implied a weak credit control of the Subject. 

The industry has reached its maturity stage and only enjoying a marginal growth. The steady growth of the country's economy will further enhance the industry activities. With the Subject’s favourable conditions, it should have acquired competitive edge from its competitors. 

 



 

 

PROFIT AND LOSS ACCOUNT

 

 

THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH SINGAPORE FINANCIAL REPORTING STANDARDS.

WIPRO LIMITED (SINGAPORE BRANCH)

 

Financial Year End

2012-03-31

2011-03-31

Months

12

12

Consolidated Account

Company

Company

Audited Account

YES

YES

Unqualified Auditor's Report (Clean Opinion)

YES

YES

Financial Type

FULL

FULL

Currency

INR

INR

TURNOVER

7,972,658,196

5,542,341,347

----------------

----------------

Total Turnover

7,972,658,196

5,542,341,347

Costs of Goods Sold

(4,275,553,140)

(3,807,443,485)

----------------

----------------

Gross Profit

3,697,105,056

1,734,897,862

----------------

----------------

PROFIT/(LOSS) FROM OPERATIONS

553,456,434

348,215,678

----------------

----------------

PROFIT/(LOSS) BEFORE TAXATION

553,456,434

348,215,678

Taxation

(102,867,913)

(67,194,866)

----------------

----------------

PROFIT/(LOSS) AFTER TAXATION

450,588,521

281,020,812

----------------

----------------

RETAINED PROFIT/(LOSS) BROUGHT FORWARD

As previously reported

1,836,312,697

1,555,291,885

----------------

----------------

As restated

1,836,312,697

1,555,291,885

----------------

----------------

PROFIT AVAILABLE FOR APPROPRIATIONS

2,286,901,218

1,836,312,697

----------------

----------------

RETAINED PROFIT/(LOSS) CARRIED FORWARD

2,286,901,218

1,836,312,697

=============

=============

Others

2,806,608

15,872

----------------

----------------

2,806,608

15,872

=============

=============

 

BALANCE SHEET

 

 

WIPRO LIMITED (SINGAPORE BRANCH)

 

ASSETS EMPLOYED:

FIXED ASSETS

32,543

1,231,458

----------------

----------------

TOTAL LONG TERM ASSETS

32,543

1,231,458

Stocks

81,625,255

78,773,029

Trade debtors

2,093,298,962

1,668,774,762

Other debtors, deposits & prepayments

35,953,815

6,681,009

Cash & bank balances

451,834,874

255,966,231

----------------

----------------

TOTAL CURRENT ASSETS

2,662,712,906

2,010,195,031

----------------

----------------

TOTAL ASSET

2,662,745,449

2,011,426,489

=============

=============

CURRENT LIABILITIES

Trade creditors

1,018,302,028

1,131,937,501

Other creditors & accruals

57,473,026

17,277,970

Deposits from customers

21,621,727

38,944,307

Provision for taxation

165,609,701

62,741,788

Other liabilities

3,484,452

-

----------------

----------------

TOTAL CURRENT LIABILITIES

1,266,490,934

1,250,901,566

----------------

----------------

NET CURRENT ASSETS/(LIABILITIES)

1,396,221,972

759,293,465

----------------

----------------

TOTAL NET ASSETS

1,396,254,515

760,524,923

=============

=============

HEAD OFFICE ACCOUNT

(890,646,703)

(1,075,787,774)

Retained profit/(loss) carried forward

2,286,901,218

1,836,312,697

----------------

----------------

TOTAL RESERVES

2,286,901,218

1,836,312,697

----------------

----------------

SHAREHOLDERS' FUNDS/EQUITY

1,396,254,515

760,524,923

----------------

----------------

1,396,254,515

760,524,923

=============

=============

 

FINANCIAL RATIO

 

 

WIPRO LIMITED (SINGAPORE BRANCH)

 

TYPES OF FUNDS

Cash

451,834,874

255,966,231

Net Liquid Funds

451,834,874

255,966,231

Net Liquid Assets

1,314,596,717

680,520,436

Net Current Assets/(Liabilities)

1,396,221,972

759,293,465

Net Tangible Assets

1,396,254,515

760,524,923

Net Monetary Assets

1,314,596,717

680,520,436

BALANCE SHEET ITEMS

Total Liabilities

1,266,490,934

1,250,901,566

Total Assets

2,662,745,449

2,011,426,489

Net Assets

1,396,254,515

760,524,923

Net Assets Backing

1,396,254,515

760,524,923

Shareholders' Funds

1,396,254,515

760,524,923

Total Share Capital

0

0

Total Reserves

2,286,901,218

1,836,312,697

LIQUIDITY (Times)

Cash Ratio

0.36

0.20

Liquid Ratio

2.04

1.54

Current Ratio

2.10

1.61

WORKING CAPITAL CONTROL (Days)

Stock Ratio

4

5

Debtors Ratio

96

110

Creditors Ratio

87

109

SOLVENCY RATIOS (Times)

Gearing Ratio

0.00

0.00

Liabilities Ratio

0.91

1.64

Times Interest Earned Ratio

198.20

21,939.99

Assets Backing Ratio

-

-

PERFORMANCE RATIO (%)

Operating Profit Margin

6.94

6.28

Net Profit Margin

5.65

5.07

Return On Net Assets

39.84

45.79

Return On Capital Employed

39.84

45.79

Return On Shareholders' Funds/Equity

32.27

36.95

Dividend Pay Out Ratio (Times)

0.00

0.00

NOTES TO ACCOUNTS

Contingent Liabilities

0

0



FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.34

UK Pound

1

Rs.101.45

Euro

1

Rs.83.31

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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.