MIRA INFORM REPORT

 

 

Report No. :

351410

Report Date :

28.11.2015

 

IDENTIFICATION DETAILS

 

Name :

ZARD S.R.L.

 

 

Registered Office :

Via Tunisi, 70, 10134 – Torino (TO) -IT-

 

 

Country :

Italy

 

 

Financials (as on) :

31.12.2014

 

 

Date of Incorporation :

15.12.2005

 

 

Legal Form :

Sole-Member Limited Liability Company

 

 

Line of Business :

Manufacture of Accessories and Spare Parts for Motorcycles and Mopeds

 

 

No. of Employees :

From 16 to 25

 

 

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 :

No Complaints

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, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

Italy

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

ITALY - ECONOMIC OVERVIEW

 

Italy has a diversified economy, which is divided into a developed industrial north, dominated by private companies, and a less-developed, highly subsidized, agricultural south, where unemployment is higher. The Italian economy is driven in large part by the manufacture of high-quality consumer goods produced by small and medium-sized enterprises, many of them family-owned. Italy also has a sizable underground economy, which by some estimates accounts for as much as 17% of GDP. These activities are most common within the agriculture, construction, and service sectors. Italy is the third-largest economy in the euro-zone, but its exceptionally high public debt and structural impediments to growth have rendered it vulnerable to scrutiny by financial markets. Public debt has increased steadily since 2007, topping 132% of GDP in 2014, but investor concerns about Italy and the broader euro-zone crisis eased in 2013, bringing down Italy's borrowing costs on sovereign government debt from euro-era. The government still faces pressure from investors and European partners to sustain its efforts to address Italy's long-standing structural impediments to growth, such as labor market inefficiencies and tax evasion. In 2014 economic growth and labor market conditions continued to deteriorate, with overall unemployment rising to 12.2% and youth unemployment around 40%. Italy's GDP is now nearly 10% below its 2007 pre-crisis level.

 

Source : CIA

 


Company Name & address

 

ZARD S.R.L.

Via Tunisi, 70

10134 - Torino   (TO) -IT-

 

 

Summary

 

Fiscal Code

:

09249740011

Legal Form

:

Sole-Member Limited Liability Company

Establishment Date

:

15/12/2005

Equity

:

200.000

Turnover Range

:

1.500.000/2.000.000

Number of Employees

:

from 16 to 25

 

 

Activity

 

Manufacture of accessories and spare parts for motorcycles and mopeds

 

 

Legal Data

 

Legal Form : Sole-Member Limited Liability Company

Fiscal Code : 09249740011

 

Chamber of Commerce no. : 110779 of Asti

 

Chamber of Commerce no. : 1036761 of Torino since 19/12/2005

 

V.A.T. Code : 09249740011

 

Establishment date

: 15/12/2005

Legal duration

: 31/12/2040

Nominal Capital

: 30.000

Subscribed Capital

: 30.000

Paid up Capital

: 30.000

 

Legal mail :

OFFICINEITALIANEZARD@PEC.IT

 

 

Members

 

G.p. Tecnica S.r.l.

 

 

Residence:

Tunisi

, 70

- 10134

Torino

(TO)

- IT -

 

Position

Since

Shares Amount

% Ownership

Sole partner

 

No Prejudicial events are reported

 

No Protests registered

 

Amista'

Valter

 

Born in Alessandria

(AL)

on 20/08/1963

- Fiscal Code : MSTVTR63M20A182Y

 

Residence:

Valmadonna, Via Pavia

, 81

- 15100

Alessandria

(AL)

- IT -

 

Position

Since

Shares Amount

% Ownership

Director

16/01/2015

Managing Director

16/01/2015

 

No Prejudicial events are reported

 

No Protests registered

 

Gherlone

Giulia

 

Born in Savigliano

(CN)

on 09/05/1980

- Fiscal Code : GHRGLI80E49I470W

 

Residence:

Roma

, 29

- 14016

Tigliole

(AT)

- IT -

 

Position

Since

Shares Amount

% Ownership

Procurator

08/04/2014

Board Chairman

16/01/2015

Managing Director

16/01/2015

Director

16/01/2015

 

No Prejudicial events are reported

 

No Protests registered

 

 

Companies connected to members *

 

*checkings have been performed on a national scale.

In this module the companies in which members hold/held positions are listed.

 

The Members of the subject firm are not reported to be Members in other companies.

 

 

Capital Shareholders

 

Shareholders' list as at date of data collection:

 

Firm's Style / Name

Seat / Residence

Fiscal Code

Owned Shares

% Ownership

G.p. Tecnica S.r.l.

Torino - IT -

00988350054

100,00



Direct Participations

 

The Company under review has participations in the following Companies:

 

Firm's Style

Seat

Fiscal Code

Owned Shares Amount

% Ownership

since

until

Share Status

Consorzio Per La Promozione Della Cultur a Plastica (proplast)

Tortona - IT -

96029550066

Active



Firm's location and structure

 

In order to carry out its activities the firm uses the following locations:

 

-

Legal and operative seat

 

Tunisi

, 70

- 10100

- Torino

(TO)

- IT -

 

PHONE

: 0141659239

 

Legal mail

: OFFICINEITALIANEZARD@PEC.IT

 

-

Branch

(Factory)

since 29/12/2005

 

Nazionale

, 11

- 14011

- Baldichieri d'Asti

(AT)

- IT -

 

Employees

: 22

 

Fittings and Equipment for a value of 270.000

Eur

 

Stocks for a value of 150.000

Eur

 

 

Protests

 

Protests checking on the subject firm has given a negative result.


Data Base Prejudicial Events Search

 

Search performed on a National Scale

 

Prejudicial Events Search Result: NEGATIVE

 

Search performed on a specialized data base.

 

 

Legal Procedures

 

None reported, standing to the latest received edition of the Official Publications.



Financial and Economical Analysis

 

Company's starting of activities dates back to 2005.

The economic-financial analysis has been made on the base of the b/s of the latests three years.

During the last years, it achieved profits (r.o.e. 5,99% on 2014) but without a significant increase in the turnover.

The operating result in 2014 was positive (3,34%) falling within the field's average.

The amount of the operating result is equal to Eur. 49.710 showing a downwards trend equal to -61,19% if compared to the value of the financial year 2013.

During the latest financial year the gross operating margin amounted to Eur. 165.094 showing a downward trend as opposed to the previous year.

The ratio between shareholder's equity and borrowed capital is not well balanced, the indebtedness level is equal to 5,24 which is decreasing.

Subject can manage an equity capital funds for an amount of Eur. 172.068 on the same levels as the year before.

The financial management has recorded total debts amounting to Eur. 1.122.542, showing a stable trend as opposed to 2013 (Eur. 1.065.555).

Liquid assets are not adequate to subject's needs.

During financial year 2014 the cash flow amounted to Eur. 125.688

Labour cost expenses amount to Eur. 714.292 , representing 36,59% on the total of production costs. and a 37,87% incidence on sales volumes.

Financial charges have a limited incidence (-0,68%) on sales volume.

 

 

Financial Data

 

Complete balance-sheet for the year

al 31/12/2014

(in Eur

x 1)

 

Item Type

Value

Sales

1.886.277

Profit (Loss) for the period

10.304

 

Complete balance-sheet for the year

al 31/12/2013

(in Eur

x 1)

 

Item Type

Value

Sales

1.918.371

Profit (Loss) for the period

64.618

 

Complete balance-sheet for the year

al 31/12/2012

(in Eur

x 1)

 

Item Type

Value

Sales

1.815.361

Profit (Loss) for the period

53.983

 

Complete balance-sheet for the year

al 31/12/2011

(in Eur

x 1)

 

Item Type

Value

Sales

1.315.833

Profit (Loss) for the period

-25.130

 

Complete balance-sheet for the year

al 31/12/2010

(in Eur

x 1)

 

Item Type

Value

Sales

1.047.059

Profit (Loss) for the period

-209.665

 

 

Balance Sheets

 

From our constant monitoring of the relevant Public Administration offices, no more recent balance sheets result to have been filed.

 

- Balance Sheet as at 31/12/2014 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2013 - 12 Mesi - Currency: - Amounts x 1

 

- Balance Sheet as at 31/12/2012 - 12 Mesi - Currency: - Amounts x 1

 

Years

2014

2013

2012

BALANCE SHEET ACCOUNTS

 

ASSETS

CREDITS VS PARTNERS

. Deposits not yet withdrawn

. Deposits already withdrawn

Total credits vs partners

FIXED ASSETS

. INTANGIBLE FIXED ASSETS

. . Start-up and expansion expenses

. . Research,develop. and advert.expens.

. . Industrial patent rights

. . Concessions,licenses,trademarks,etc.

. . Goodwill

. . Assets in formation and advance paymen.

. . Other intangible fixed assets

. Total Intangible Fixed Assets

49.968

34.748

34.561

. TANGIBLE FIXED ASSETS

. . Real estate

. . Plant and machinery

. . Industrial and commercial equipment

. . Other assets

. . Assets under construction and advances

. Total Tangible fixed assets

362.986

381.292

453.826

. FINANCIAL FIXED ASSETS

. . Equity investments

. . . Equity invest. in subsidiary companies

. . . Equity invest. in associated companies

. . . Equity invest. in holding companies

. . . Equity invest. in other companies

. . Financial receivables

436

436

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivab due from subsidiaries

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from assoc.comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . . Receivables due from third parties

. . . . Within 12 months

. . . . Beyond 12 months

. . Other securities

1.500

1.500

1.936

. . Own shares

. . . Total nominal value

. Total financial fixed assets

1.936

1.936

1.936

Total fixed assets

414.890

417.976

490.323

CURRENT ASSETS

. INVENTORIES

. . Raw materials and other consumables

. . Work in progress and semimanufactured

. . Work in progress on order

. . Finished goods

. . Advance payments

. Total Inventories

149.590

100.401

144.351

. CREDITS NOT HELD AS FIXED ASSETS

. . Within 12 months

663.543

857.943

606.307

. . Beyond 12 months

. . Trade receivables

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from subsid. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from assoc. comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from holding comp.

. . . . Within 12 months

. . . . Beyond 12 months

. . Fiscal Receivables

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables for anticipated taxes

. . . . Within 12 months

. . . . Beyond 12 months

. . Receivables due from third parties

. . . . Within 12 months

. . . . Beyond 12 months

. Total Credits not held as fixed assets

663.543

857.943

606.307

. FINANCIAL ASSETS

. . Equity invest. in subsidiary comp.

. . Equity invest. in associated companies

. . Equity invest. in holding companies

. . Other equity investments

. . Own shares

. . . Total nominale value

. . Other securities

. Total Financial Assets

. LIQUID FUNDS

. . Bank and post office deposits

. . Checks

. . Banknotes and coins

. Total Liquid funds

221.553

1.094

5.689

Total current assets

1.034.686

959.438

756.347

ADJUSTMENT ACCOUNTS

. Discount on loans

. Other adjustment accounts

38.425

27.253

50.012

Total adjustments accounts

38.425

27.253

50.012

TOTAL ASSETS

1.488.001

1.404.667

1.296.682

LIABILITIES

STOCKHOLDERS' EQUITY

. Capital stock

30.000

30.000

30.000

. Additional paid-in capital

. Revaluation reserves

. Legal reserve

6.000

6.000

. Reserve for Own shares

. Statute reserves

. Other reserves

125.764

61.144

7.915

. Accumulated Profits (Losses)

5.248

. Profit( loss) of the year

10.304

64.618

53.983

. Advances on dividends

. Partial loss of the year Coverage

Total Stockholders'Equity

172.068

161.762

97.146

RESERVES FOR RISKS AND CHARGES

. . Reserve for employee termination indem.

. . Taxation fund, also differed

. . Other funds

Total Reserves for Risks and Charges

Employee termination indemnities

131.672

117.312

90.914

ACCOUNTS PAYABLE

. . . . Within 12 months

1.122.542

1.028.322

1.061.696

. . . . Beyond 12 months

37.233

943

. . Bonds

. . . . Within 12 months

. . . . Beyond 12 months

. . Convertible bonds repayable

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to shareholders for financing

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to banks

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to other providers of finance

. . . . Within 12 months

. . . . Beyond 12 months

. . Advances from customers

. . . . Within 12 months

. . . . Beyond 12 months

. . Trade payables

. . . . Within 12 months

. . . . Beyond 12 months

. . Securities issued

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to subsidiary companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to associated companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to holding companies

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to the tax authorities

. . . . Within 12 months

. . . . Beyond 12 months

. . Due to social security and welfare inst.

. . . . Within 12 months

. . . . Beyond 12 months

. . Other payables

. . . . Within 12 months

. . . . Beyond 12 months

Total accounts payable

1.122.542

1.065.555

1.062.639

ADJUSTMENT ACCOUNTS

. Agio on loans

. Other adjustment accounts

61.719

60.038

45.983

Total adjustment accounts

61.719

60.038

45.983

TOTAL LIABILITIES

1.488.001

1.404.667

1.296.682

 

 

 

 

 

MEMORANDUM ACCOUNTS

 

Third party goods

Investment accounts

Risk accounts

Civil and fiscal norms relation

 

 

 

 

 

PROFIT AND LOSS ACCOUNTS

 

VALUE OF PRODUCTION

. Revenues from sales and services

1.886.277

1.918.371

1.815.361

. Changes in work in progress

39.359

-45.144

-7.076

. Changes in semi-manufact. products

. Capitalization of internal work

. Other income and revenues

76.406

77.438

79.250

. . Contributions for operating expenses

. . Different income and revenues

76.406

77.438

79.250

Total value of production

2.002.042

1.950.665

1.887.535

PRODUCTION COSTS

. Raw material,other materials and consum.

452.541

354.662

287.815

. Services received

. Leases and rentals

667.289

645.449

652.310

. Payroll and related costs

714.292

678.730

642.203

. . Wages and salaries

520.286

496.542

477.841

. . Social security contributions

159.310

151.626

134.707

. . Employee termination indemnities

34.246

30.562

29.655

. . Pension and similar

. . Other costs

450

. Amortization and depreciation

115.384

124.056

116.320

. . Amortization of intangible fixed assets

29.417

27.013

23.701

. . Amortization of tangible fixed assets

84.567

95.243

91.819

. . Depreciation of tangible fixed assets

. . Writedown of current receiv.and of liquid

1.400

1.800

800

. Changes in raw materials

-9.830

-1.194

17.244

. Provisions to risk reserves

. Other provisions

. Other operating costs

12.656

20.857

44.333

Total production costs

1.952.332

1.822.560

1.760.225

Diff. between value and cost of product.

49.710

128.105

127.310

FINANCIAL INCOME AND EXPENSE

. Income from equity investments

. . In subsidiary companies

. . In associated companies

. . In other companies

. Other financial income

93

60

105

. . Financ.income from receivables

. . . Towards subsidiary companies

. . . Towards associated companies

. . . Towards holding companies

. . . Towards other companies

. . Financ.income from secur. t.f.assets

. . Financ.income from secur. cur.assets

. . Financ.income other than the above

93

60

105

. . . - Subsidiary companies

. . . - Associated companies

. . . - Holding companies

. . . - Other companies

93

60

105

. Interest and other financial expense

-12.910

-14.475

-19.468

. . Towards subsidiary companies

. . Towards associated companies

. . Towards holding companies

. . Towards other companies

-12.910

-14.475

-19.468

Total financial income and expense

-12.817

-14.415

-19.363

ADJUSTMENTS TO FINANCIAL ASSETS

. Revaluations

. . Of equity investments

. . Of financ.fixed assets not repres.E.I.

. . Of securities incl.among current assets

. Devaluation

. . Of equity investments

. . Of financial fixed assets (no equity inv)

. . Of securities included among current ass

Total adjustments to financial assets

EXTRAORDINARY INCOME AND EXPENSE

. Extraordinary income

1

4.872

. . Gains on disposals

. . Other extraordinary income

1

4.872

. Extraordinary expense

-1

-30.339

. . Losses on disposals

. . Taxes relating to prior years

. . Other extraordinary expense

-1

-30.339

Total extraordinary income and expense

1

-1

-25.467

Results before income taxes

36.894

113.689

82.480

. Taxes on current income

26.590

49.071

28.497

. . current taxes

27.048

49.101

20.866

. . differed taxes(anticip.)

-458

-30

7.631

. Net income for the period

10.304

64.618

53.983

. Adjustments in tax regulations pursuance

. Provisions in tax regulations pursuance

. Profit (loss) of the year

10.304

64.618

53.983

 

RATIOS

Value Type

as at 31/12/2014

as at 31/12/2013

as at 31/12/2012

Sector Average

COMPOSITION ON INVESTMENT

Rigidity Ratio

Units

0,28

0,30

0,38

0,23

Elasticity Ratio

Units

0,70

0,68

0,58

0,74

Availability of stock

Units

0,10

0,07

0,11

0,28

Total Liquidity Ratio

Units

0,59

0,61

0,47

0,39

Quick Ratio

Units

0,15

0,00

0,00

0,01

COMPOSITION ON SOURCE

Net Short-term indebtedness

Units

5,24

6,35

10,87

2,39

Self Financing Ratio

Units

0,12

0,12

0,07

0,23

Capital protection Ratio

Units

0,77

0,42

0,14

0,75

Liabilities consolidation quotient

Units

0,12

0,15

0,09

0,17

Financing

Units

6,52

6,59

10,94

3,06

Permanent Indebtedness Ratio

Units

0,20

0,23

0,15

0,39

M/L term Debts Ratio

Units

0,09

0,11

0,07

0,10

Net Financial Indebtedness Ratio

Units

n.c.

n.c.

n.c.

0,99

CORRELATION

Fixed assets ratio

Units

0,73

0,76

0,39

1,54

Current ratio

Units

0,92

0,93

0,71

1,18

Acid Test Ratio-Liquidity Ratio

Units

0,79

0,84

0,58

0,65

Structure's primary quotient

Units

0,41

0,39

0,20

0,84

Treasury's primary quotient

Units

0,20

0,00

0,01

0,02

Rate of indebtedness ( Leverage )

%

864,77

868,35

1334,78

424,11

Current Capital ( net )

Value

-87.856

-68.884

-305.349

344.742

RETURN

Return on Sales

%

6,66

9,84

9,38

5,02

Return on Equity - Net- ( R.O.E. )

%

5,99

39,95

55,57

2,92

Return on Equity - Gross - ( R.O.E. )

%

21,44

70,28

84,90

9,84

Return on Investment ( R.O.I. )

%

3,34

9,12

9,82

4,38

Return/ Sales

%

2,64

6,68

7,01

4,75

Extra Management revenues/charges incid.

%

20,73

50,44

42,40

30,16

Cash Flow

Value

125.688

188.674

170.303

210.492

Operating Profit

Value

49.710

128.105

127.310

203.076

Gross Operating Margin

Value

165.094

252.161

243.630

374.222

MANAGEMENT

Credits to clients average term

Days

n.c.

n.c.

n.c.

91,34

Debts to suppliers average term

Days

n.c.

n.c.

n.c.

105,44

Average stock waiting period

Days

28,55

18,84

28,63

104,97

Rate of capital employed return ( Turnover )

Units

1,27

1,37

1,40

1,06

Rate of stock return

Units

12,61

19,11

12,58

3,34

Labour cost incidence

%

37,87

35,38

35,38

17,18

Net financial revenues/ charges incidence

%

-0,68

-0,75

-1,07

-1,41

Labour cost on purchasing expenses

%

36,59

37,24

36,48

15,65

Short-term financing charges

%

1,15

1,36

1,83

3,27

Capital on hand

%

78,89

73,22

71,43

94,39

Sales pro employee

Value

85.739

91.351

90.768

210.204

Labour cost pro employee

Value

32.467

32.320

32.110

35.370

 

 

Remarks

 

1) Protests checking (relative to the last five years) performed by crossing and matching the members names and the Firm's Style with the reported addresses, is supplied by the Informatic Registry managed by the Italian Chamber of Commerce. If the fiscal code is not indicated, the eventual homonymous cases are submitted to expert staff evaluation in order to limit wrong matching risks.

 

2) The Legal Data, supplied and retrived from the Firm's Registry of the Italian Chamber of Commerce, are in line with the last registered modifications.

 

3) Risk evaluation and Credit Opinion have been performed on the base of the actual data at the moment of their availability.

 

 

Market / Territory Data

 

Population living in the province

:

2.236.941

Population living in the region

:

4.330.172

Number of families in the region

:

1.889.207

 

Monthly family expences average in the region (in Eur..) :

 

- per food products

:

429

- per non food products

:

1.789

- per energy consume

:

135



Sector Data

 

The values are calculated on a base of 157 significant companies.

The companies cash their credits on an average of 91 dd.

The average duration of suppliers debts is about 105 dd.

The sector's profitability is on an average of 5,02%.

The labour cost affects the turnover in the measure of 17,18%.

Goods are held in stock in a range of 105 dd.

The difference between the sales volume and the resources used to realize it is about 1,06.

The employees costs represent the 15,65% of the production costs.




Statistical Detrimental Data

 

Statistically the trade activity shows periods of crisis.

The area is statistically considered moderately risky.

In the region 27.019 protested subjects are found; in the province they count to 16.723.

The insolvency index for the region is 0,63, , while for the province it is 0,76.

Total Bankrupt companies in the province : 7.726.

Total Bankrupt companies in the region : 14.165.

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.75

UK Pound

1

Rs.100.67

Euro

1

Rs.70.87

ITL

1

Rs.70.77

 

Note : Above are approximate rates obtained from sources believed to be correct

 

 

INFORMATION DETAILS

 

Analysis Done by :

TRI

 

 

Report Prepared by :

TPT

 


               

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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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.