MIRA INFORM REPORT

 

 

Report Date :

23.08.2012

 

IDENTIFICATION DETAILS

 

Name :

THREE D INTEGRATED SOLUTIONS LIMITED

 

 

Registered Office :

W-77, Greater Kailash Part II, New Delhi-110048

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

22.03.2007

 

 

Com. Reg. No.:

55-160949

 

 

Capital Investment / Paid-up Capital :

Rs. 0.500 Million

 

 

CIN No.:

[Company Identification No.]

U72213DL2007PLC160949

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

DELT07148B

 

 

PAN No.:

[Permanent Account No.]

AACCT6372K

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

The subject is service provider of System Integration, Technical Support Services and Sale of Technical Spares  

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (41)

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 180000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having satisfactory track. It has achieved an increase in its sales turnover and profits during 2011.

 

Trade relations are reported as fair. Business is active. Payments are reported to be usually correct.

 

The company can be considered for business dealings 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.

 

 

ECGC Country Risk Classification List – June 30, 2012

 

Country Name

Previous Rating

(31.03.2012)

Current Rating

(30.06.2012)

India

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

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.

 

LOCATIONS

 

Registered Office :

W-77, Greater Kailash Part II, New Delhi-110048, India

Tel. No.:

Not Available

Fax No.:

Not Available

E-Mail :

dvmittalca@yahoo.co.in

Website :

www.threedis.com

 

 

Corporate Office :

#609-611, 6th Floor, JMD Pacific Square, Opposite 32nd Mile Stone, NH-8, Sector-15, Gurgaon-122002, Haryana, India

Tel. No.:

91-124-4974730 / 4101883 / 84

Fax No.:

91-124-4054225

 

 

Services Sales and support Office :

#409, 4th Floor, Bestech Cyber Park, Narsinghpur, NH-8, Gurgaon-122004, Haryana, India

Tel. No.:

91-124-2210165

Fax No.:

91-124-2210164

E-Mail :

support@threedis.com

 

 

DIRECTORS

 

AS ON 30.09.2011

 

Name :

Mr. Kuldeep Kaul

Designation :

Director

Address :

302/22, Heritage City Meharauli Gurgaon Road, Gurgaon-122002, Haryana, India

Date of Birth/Age :

23.10.1961

Date of Appointment :

02.11.2009

DIN No.:

00356445

 

Other Directorship:

 

S.No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Date of cessation

Company/ LLP Status

Defaulting status

1

U51109DL1999PTC102035

HORIZON BROADCAST ELECTRONICS PRIVATE LIMITED

Director

20/10/1999

20/10/1999

-

Active

NO

2

U74999DL2002PTC115897

HBE AVIOSEC PRIVATE LIMITED

Director

20/06/2002

20/06/2002

-

Active

NO

3

U32204DL2004PTC124698

NEXTGEN TECHSOLUTIONS PRIVATE LIMITED

Director

17/02/2004

17/02/2004

-

Active

NO

4

U72213DL2007PLC160949

THREE D INTEGRATED SOLUTIONS LIMITED

Director

30/09/2010

22/03/2007

-

Active

NO

5

U74120DL2007PLC166605

GLOBAL AVIANAUTICS LIMITED

Director

03/08/2007

03/08/2007

20/08/2010

Active

NO

6

U52393DL2006PTC145131

GOVIND JEWELS PRIVATE LIMITED

Director

30/09/2010

16/03/2010

-

Active

NO

7

U29253KA2011PTC059508

V S PROTO FABS PRIVATE LIMITED

Director

07/07/2011

07/07/2011

-

Active

NO

 

 

Name :

Mr. Nand Lal Bhatia

Designation :

Director

Address :

W-77, Greater Kailash Part II, New Delhi-110048, India

Date of Birth/Age :

15.08.1948

Date of Appointment :

02.11.2009

DIN No.:

00398530

 

Other Directorship:

 

S.No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Date of cessation

Company/ LLP Status

Defaulting status

1

U51109DL1999PTC102035

HORIZON BROADCAST ELECTRONICS PRIVATE LIMITED

Director

27/12/1999

27/12/1999

-

Active

NO

2

U74999DL2002PTC115897

HBE AVIOSEC PRIVATE LIMITED

Director

20/06/2002

20/06/2002

-

Active

NO

3

U32204DL2004PTC124698

NEXTGEN TECHSOLUTIONS PRIVATE LIMITED

Director

17/02/2004

17/02/2004

-

Active

NO

4

U72213DL2007PLC160949

THREE D INTEGRATED SOLUTIONS LIMITED

Director

30/09/2010

22/03/2007

-

Active

NO

5

U74120DL2007PLC166605

GLOBAL AVIANAUTICS LIMITED

Director

03/08/2007

03/08/2007

20/08/2010

Active

NO

6

U52393DL2006PTC145131

GOVIND JEWELS PRIVATE LIMITED

Director

30/09/2010

16/03/2010

-

Active

NO

7

U74140DL2010PTC206760

OMNITECH TRANSPORT SYSTEMS PRIVATE LIMITED

Director

06/08/2010

06/08/2010

-

Active

NO

8

U29253KA2011PTC059508

V S PROTO FABS PRIVATE LIMITED

Director

07/07/2011

07/07/2011

-

Active

NO

 

 

Name :

Mr. Chandra Sekar Jayaraman

Designation :

Director

Address :

202, Akashdarshan Apartments, Mayur Vihar, Phase-I, Delhi-110091, India

Date of Birth/Age :

05.01.1950

Date of Appointment :

01.12.2009

DIN No.:

02859475

 

Other Directorship:

 

S.No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Company/ LLP Status

Defaulting status

1

U72213DL2007PLC160949

THREE D INTEGRATED SOLUTIONS LIMITED

Director

30/09/2010

01/12/2009

Active

NO

2

U32204DL2004PTC124698

NEXTGEN TECHSOLUTIONS PRIVATE LIMITED

Director

30/09/2011

24/01/2011

Active

NO

3

U29253KA2011PTC059508

V S PROTO FABS PRIVATE LIMITED

Director

07/07/2011

07/07/2011

Active

NO

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 30.09.2011

 

Names of Shareholders

No. of Shares

Kaul Kuldeep

8500

Kaul Romella

8500

Bhatia Lal Nand

16500

Bhatia Rukmani

16495

Bhatia Savita

1

Bhatia Siddharth

2

Juneja Urvi

2

TOTAL

50000

 

AS ON 30.09.2011

 

Equity Shares Break Up

Percentage of Holding

Directors or relatives of Directors

100.00

TOTAL

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

The subject is service provider of System Integration, Technical Support Services and Sale of Technical Spares  

 

 

Services :

·         System Integration

·         Technical Support Service

·         Sale of Technical Spares

 

 

GENERAL INFORMATION

 

Customers :

·         Doordarshan

·         Reliance

·         Sun TV Group

·         Sahara TV

·         Zee Telefilms

·         All India Radio

·         Adlabs

·         Radio City (Star)

·         Radio Mirchi

·         RED FM

·         IGNOU

·         Jain TV

·         Eenadu TV

·         Bharti

·         VSNL

·         Asianet

 

 

No. of Employees :

Not Available

 

 

Bankers :

·         HDFC Bank Limited, HDFC House, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013, Maharashtra, India

 

 

Facilities :

Unsecured Loan

 

Rs. In Millions

31.03.2011

Rs. In Millions

31.03.2010

From Directors

0.000

0.000

From Others

39.445

0.000

TOTAL

39.445

0.000

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

D. V. Mittal and Company

Chartered Accountant

Address :

101, Time House, 5, Community Centre, Wazirpur Commercial Complex, New Delhi-110052, India

PAN No.:

AAAFD5458K

 

 

Subsidiaries :

Nextgen Techsolutions Private Limited

CIN No.: U32204DL2004PTC124698

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2011

 

Authorised Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

1000000

Equity Shares

Rs.10/- each

Rs. 10.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

50000

Equity Shares

Rs.10/- each

Rs. 0.500 Million

 

 

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2011

31.03.2010

31.03.2009

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

0.500

0.500

0.500

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

45.929

31.535

26.692

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

46.429

32.035

27.192

LOAN FUNDS

 

 

 

1] Secured Loans

0.000

0.000

0.000

2] Unsecured Loans

39.445

0.000

0.128

TOTAL BORROWING

39.445

0.000

0.128

DEFERRED TAX LIABILITIES

0.075

0.046

0.000

 

 

 

 

TOTAL

85.949

32.081

27.320

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

2.394

1.990

1.991

Capital work-in-progress

3.062

0.000

0.000

 

 

 

 

INVESTMENT

0.255

0.000

4.499

DEFERREX TAX ASSETS

0.000

0.000

0.007

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

0.000

4.172

2.598

 

Sundry Debtors

44.264

44.731

39.291

 

Cash & Bank Balances

55.380

30.829

5.943

 

Other Current Assets

0.000

0.000

0.000

 

Loans & Advances

13.585

15.305

6.985

Total Current Assets

113.229

95.037

54.817

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

5.294

42.646

16.812

 

Other Current Liabilities

20.585

16.448

11.996

 

Provisions

7.165

5.957

5.344

Total Current Liabilities

33.044

65.051

34.152

Net Current Assets

80.185

29.986

20.665

 

 

 

 

MISCELLANEOUS EXPENSES

0.053

0.105

0.158

 

 

 

 

TOTAL

85.949

32.081

27.320

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2011

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Income

164.711

154.507

74.656

 

 

Other Income

7.554

0.482

0.296

 

 

TOTAL                                     (A)

172.265

154.989

74.952

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Cost of Raw Material Consumed

28.491

30.573

14.172

 

 

Administrative Expenses

117.242

105.129

46.081

 

 

Selling Expenses

4.344

1.853

0.000

 

 

Exchange Rate Fluctuations

0.000

0.137

0.526

 

 

Loss on Sale of Investments

0.000

6.079

7.600

 

 

Loss on Sale of Assets

0.000

0.002

0.000

 

 

Prior Period Items

0.000

0.005

0.009

 

 

TOTAL                                     (B)

150.077

143.778

68.388

 

 

 

 

 

Less

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

22.188

11.211

6.564

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

0.276

0.082

0.000

 

 

 

 

 

 

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

21.912

11.129

6.564

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

0.325

0.276

0.661

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

21.587

10.853

5.903

 

 

 

 

 

Less

TAX                                                                  (H)

7.194

6.010

5.244

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

14.393

4.843

0.659

 

 

 

 

 

 

EXPORT VALUE

47.302

13.296

22.326

 

 

 

 

 

 

IMPORTS VALUE

4.991

9.015

9.043

 

 

 

 

 

 

Earnings Per Share (Rs.)

287.87

96.86

--

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

8.36

3.12

0.88

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

13.11

7.02

7.91

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

18.67

11.19

10.39

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.46

0.34

0.22

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

1.56

2.03

1.26

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

3.43

1.46

1.61

 

 

LOCAL AGENCY FURTHER INFORMATION

 

Sr. No.

Check List by Info Agents

Available in Report (Yes / No)

1]

Year of Establishment

Yes

2]

Locality of the firm

Yes

3]

Constitutions of the firm

Yes

4]

Premises details

No

5]

Type of Business

Yes

6]

Line of Business

Yes

7]

Promoter's background

Yes

8]

No. of employees

No

9]

Name of person contacted

No

10]

Designation of contact person

No

11]

Turnover of firm for last three years

Yes

12]

Profitability for last three years

Yes

13]

Reasons for variation <> 20%

-----

14]

Estimation for coming financial year

No

15]

Capital in the business

Yes

16]

Details of sister concerns

Yes

17]

Major suppliers

No

18]

Major customers

Yes

19]

Payments terms

No

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

No

33]

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

No

34]

External Agency Rating, if available

No

 

 

FORM 8

 

Corporate identity number of the company

U72213DL2007PLC160949

Name of the company

THREE D INTEGRATED SOLUTIONS LIMITED

Address of the registered office or of the principal place of  business in India of the company

W-77, Greater Kailash Part II, New Delhi-110048, India

This form is for

Creation of charge

Type of charge

·         Book debts

·         Movable property (not being pledge)

·         Floating charge

Particular of charge holder

HDFC Bank Limited, HDFC House, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013, Maharashtra, India

Nature of instrument creating charge

Letter of Hypothecation.

Date of instrument Creating the charge

13.01.2011

Amount secured by the charge

Rs. 25.000 Millions

Brief of the principal terms an conditions and extent and operation of the charge

Rate of interest

Interest at the rate as may be communicated by the Bank from time to time.

 

Terms of repayment

On Demand.

 

Margin

Company shall at all times during the continuance of this security maintain the said debts of a sufficient amount to provide the margin of security as may from time to time advised by the Bank.

 

Extent and operation of the charge

Hypothecation by way of First Charge on Company's Stocks and Book Debts, etc., to secure as a continuing security as for the repayment of Rs. 25.000 Millions, together with interest, costs, charges, expenses and other moneys due and payable by the Company to the Bank.

Short particulars of the property charged (Including location of the property)

Stock in Trade, consisting of raw materials, goods in process of manufacturing finished goods, and other merchandise whatsoever being movable properties, now stored at or

 

All the debts, that is, all the book debts, outstanding, monies receivables, claims,  bills, invoice documents, contracts, guarantees, and rights which are now due

 

 

FIXED ASSETS

 

·         Equipments

·         Computers

·         Mobile Phones

 

 

WEBSITE DETAILS

 

PROFILE

 

Subject is a young and growing organization started with a focus on customer satisfaction and delight. Subject has earned the reputation of being the most respected organization in terms of innovative approach and technical competence in the field of Broadcast and Avionics

While Group has grown exponentially to capture between 70-94% of the market share in all the products that it offers, Subject always believed that selling a product is only a part of the offering, and unless a very strong after sales support back –up is provided, Clients will find it difficult to continue with such products, especially in this space where most of the systems are imported.

Subject had understood this need from day one and had invested in its Support resources by creating a pool of trained technical staff, a large local Inventory of spares for warranty and post warranty support and a well equipped Service Centre.

 

 


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 records 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 records 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. 55.51

UK Pound

1

Rs. 87.59

Euro

1

Rs. 69.14

 

 

INFORMATION DETAILS

 

Report Prepared by :

DPT


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

3

PAID-UP CAPITAL

1~10

3

OPERATING SCALE

1~10

5

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

5

--PROFITABILIRY

1~10

5

--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

NO

--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

NO

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

41

 

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

-

NB

                                       New Business

-

 

 

 

 

 

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.