MIRA INFORM REPORT

 

 

Report Date :

14.06.2012

 

IDENTIFICATION DETAILS

 

Name :

THYSSENKRUPP ELECTRICAL STEEL INDIA PRIVATE LIMITED

 

 

Registered Office :

Village-Wadivarhe,  Post-Gonde,   Taluka-Igatpuri, Nashik-422403, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

19.07.2000

 

 

Com. Reg. No.:

11-127807

 

 

Capital Investment / Paid-up Capital :

Rs.3149.349 Millions

 

 

CIN No.:

[Company Identification No.]

U27100MH2000PTC127807

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Manufacturer of Cold Rolled Electrical Steel.

 

 

No. of Employees :

300 (Approximately)

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (49)

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 20000000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is a well established company having satisfactory track. Financial position of the company appears to be good. Trade relations are reported as fair. Business is active. Payments are reported to be usually correct as per commitments.

 

In view of strong promoters the company can be considered normal 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.

 

INFORMATION PARTED BY

 

Name :

Mr. Vishal Kulkarni

Designation :

Assistant Manager

Contact No.:

91-2553-225182

Date :

13.06.2012

 

 

LOCATIONS

 

Registered Office / Factory :

Village-Wadivarhe,  Post-Gonde,   Taluka-Igatpuri, Nashik-422403, Maharashtra, India

Tel. No.:

91-2553-225182

Fax No.:

91-2553-225181

E-Mail :

tushar.Lakhmapurkar@thyssenkrupp.com

vishal.kulkarni@thyssenkrupp.com

Website :

http://www.tkesindia.com

 

 

Distribution Centers :

 

  • 412/1, Mundka, Near Ram Dharam Kanta, Rohtak-Delhi Highway, Nangloi, New Delhi–110041, Delhi, India 
  • 14/3, Mathura Road, Amarnagar, Faridabad – 121003, India 
  • 30/2, Lasudia Mori, AB Road, Near Janata Weigh Bridge, Indore–452010, India 
  • 37, Peenya Industrial Area, III Phase, Behind Arvind Motors, Bangalore–600058, India 

 

 

Regional Sales Offices:

Located At :

  • Delhi
  • West India
  • Pune
  • Vadodara
  • South India
  • Bangalore
  • Coimbatore
  • Indore
  • Hyderabad

 

 

DIRECTORS

 

As on 23.11.2011

 

Name :

Mr. Chandrashekhar Mathur

Designation :

Director

Address :

A-12, Nizamuddin East, New Delhi, Delhi, India

Date of Birth/Age :

10.02.1951

Date of Appointment :

09.09.2000

DIN No.:

00003232

 

 

Name :

Mr. Kesava Iyer Venkatesan

Designation :

Managing Director

Address :

Plot No. 41, SSA Ashwin Nagar CIDCO, Nashik-422009, Maharashtra, India

Date of Birth/Age :

14.07.1962

Date of Appointment :

23.06.2004

DIN No.:

00056671

 

 

Name :

Mr. Michael Johannes Thiemann

Designation :

Director

Address :

Flat No. 409, 410, Samudra Mahal Premises, Dr. A. B. Road, Mumbai-422018, Maharashtra, India

Date of Birth/Age :

25.08.1946

Date of Appointment :

30.11.2007

DIN No.:

00061988

 

 

Name :

Mr. Johannes Dippel

Designation :

Whole time Director

Address :

Sanderweg 12 44803, Bochum, Germany

Date of Birth/Age :

27.08.1960

Date of Appointment :

01.10.2009

DIN No.:

02794543

 

 

Name :

Mr. Peter Biele

Designation :

Director

Address :

Zum Baerler Buscm 3 47199 Duisberg, Germany

Date of Birth/Age :

09.12.1956

Date of Appointment :

26.11.2009

DIN No.:

02859931

 

 

Name :

Mr. Heinz Pafferath

Designation :

Director

Address :

Herderallee 3 47191 Duisberg, Germany

Date of Birth/Age :

17.01.1949

Date of Appointment :

26.11.2009

DIN No.:

02859965

 

 

Name :

Mr. Joydeep Bidyut Bhattacharjee

Designation :

Whole time Director

Address :

H17, Thakkars Retreat Juna Gagapur Naka Gangapur Road, Nashik – 422005, Maharashtra, India

Date of Birth/Age :

14.11.1968

Date of Appointment :

01.01.2010

DIN No.:

02813496

 

 

Name :

Mr. LUC Claude Marie Vendeville

Designation :

Director

Address :

32 Rue Edgar Quinet Bethune 62400, France

Date of Birth/Age :

12.09.1958

Date of Appointment :

23.11.2010

DIN No.:

03378972

 

 

KEY EXECUTIVES

 

Name :

Mr. Tushar Janardan Lakhmapurkar

Designation :

Secretary

Address :

Shivlila Row House No. 1, Opposite Van Vaibhav, Indira Nagar, Nashik-422009, Maharashtra, India

Date of Birth/Age :

12.01.1969

Date of Appointment :

06.11.2006

 

 

Name :

Mr. Vishal Kulkarni

Designation :

Assistant Manager

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

As on 23.11.2011

 

Names of Shareholders

 

No. of Shares

Thyssenkrupp Electrical Steel GMBH, Germany

 

314934880

Thyssenkrupp Electrical Steel Verwaltun Sgesellschaft MBH, Germany

 

20

Total

 

314934900

 

Equity Share Break up (Percentage of Total Equity)

 

As on 23.11.2011

 

Category

Percentage

Foreign holdings( Foreign institutional investor(s), Foreign companie(s) Foreign financial institution(s), Non-resident Indian(s) or Overseas Corporate bodies or Others

100.00

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer of Cold Rolled Electrical Steel.

 

 

Products :

ITC Code No.

Product Description

 

72091830

Flat rolled products of

Mild steel

 

72251100

Flat rolled products of silicon electrical grain oriented steel

 

72251900

Flat rolled products of silicon electrical non-grain oriented steel

 

 

Imports :

 

Products :

Raw Material

Countries :

Germany

 

 

Terms :

 

Selling :

L/C and Credit

 

 

Purchasing :

L/C and Credit

 

 

GENERAL INFORMATION

 

Customer:

Wholesalers

Manufacturer

 

 

No. of Employees :

300 (Approximately)

 

 

Bankers :

·         Royal Scotland Bank, Nashik, Maharashtra, India

·         HSBC Bank, Nashik, Maharashtra, India

 

 

Facilities :

 

UNSECURED LOAN

 

Rs. In Millions

31.03.2011

Rs. In Millions

31.03.2010

Rupee Term Loans Banks Unsecured

395.140

0.000

TOTAL

395.140

0.000

 

 

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

BSR and Company

Chartered Accountant

Address :

KPMG House, Kamala Mill Compound, 448, Senapati Bapat Road, Lower Parel, Mumbai-400013, Maharashtra, India

PAN No.:

AAAFB9852F

 

 

Ultimate holding company :

ThyssenKrupp AG

 

 

Holding company of the immediate parent company:

ThyssenKrupp Steel Europe AG

 

 

Holding company  (immediate parent company):

·         ThyssenKrupp Electrical Steel GmbH

·         Uhde India Limited

·         Rothe Erde India Private Limited

·         Otto Wolf Handelsgesellschaft

·         ThyssenKrupp Steel (Asia Pacific) Pte Ltd.

 

 

Fellow subsidiaries/Affiliates :

·         ThyssenKrupp Bausysteme GmbH

·         Isocab France SAS

·         ThyssenKrupp USA Inc

·         ThyssenKrupp Engine Components India Private Ltd

·         ThyssenKrupp Industries India Pvt Ltd

 

 

CAPITAL STRUCTURE

 

As on 31.03.2011

 

Authorised Capital :

No. of Shares

Type

Value

Amount

340000000

Equity Share

Rs.10/- Each

Rs.3400.000 Millions

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

314934900

Equity Share

Rs.10/- Each

Rs.3149.349 Millions

 

 

 

 

 

 


 

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

3149.349

3149.349

3149.350

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

2048.301

1711.811

1419.370

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

5197.650

4861.160

4568.720

LOAN FUNDS

 

 

 

1] Secured Loans

0.000

0.000

0.000

2] Unsecured Loans

395.140

0.000

0.430

TOTAL BORROWING

395.140

0.000

0.430

DEFERRED TAX LIABILITIES

0.000

0.000

9.290

 

 

 

 

TOTAL

5592.790

4861.160

4578.440

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

1395.890

1238.830

1461.490

Capital work-in-progress

440.080

256.280

24.410

 

 

 

 

INVESTMENT

0.000

0.000

0.000

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

3376.980

2042.210

2660.570

 

Sundry Debtors

1151.190

1068.800

830.920

 

Cash & Bank Balances

136.990

1209.780

601.580

 

Other Current Assets

0.000

0.000

0.000

 

Loans & Advances

660.460

371.900

377.740

Total Current Assets

5325.620

4692.690

4470.810

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

403.670

314.150

0.000

 

Other Current Liabilities

802.650

669.920

1290.090

 

Provisions

444.620

428.510

88.180

Total Current Liabilities

1650.940

1412.580

1378.270

Net Current Assets

3674.680

3280.110

3092.540

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

5592.790

4861.160

4578.440

 

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2011

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Income

8560.000

7801.000

6263.000

 

 

Other Income

168.000

159.000

110.000

 

 

TOTAL                                     (A)

8728.000

7960.000

6373.000

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

TOTAL                                     (B)

7947.000

7198.000

6005.000

 

 

 

 

 

Less

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

781.000

762.000

368.000

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

22.000

6.000

11.000

 

 

 

 

 

 

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

759.000

756.000

357.000

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

256.000

317.000

483.000

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

503.000

439.000

(126.000)

 

 

 

 

 

Less

TAX                                                                  (I)

167.000

147.000

(38.000)

 

 

 

 

 

 

PROFIT AFTER TAX (G-I)                                  (J)

336.000

292.000

(88.000)

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

1712.000

1420.000

1508.000

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

2048.000

1712.000

1420.000

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export Earnings

18.690

131.760

368.700

 

TOTAL EARNINGS

18.690

131.760

368.700

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

6944.240

3934.860

4439.890

 

TOTAL IMPORTS

6944.240

3934.860

4439.890

 

 

 

 

 

 

Earnings Per Share (Rs.)

1.07

0.93

--

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

3.85

3.67

1.38

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

5.88

5.63

2.00

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

7.48

7.40

2.12

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.10

0.09

0.03

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

0.39

0.29

0.30

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

3.22

3.32

3.24

 

 

LOCAL AGENCY FURTHER INFORMATION

 

Sundry Creditors Details:

Rs. In Millions

Particulars

31.03.2011

31.03.2010

31.03.2009

Sundry Creditors

 

 

 

Creditors due small micro enterprises

0.000

0.000

--

Others

403.670

314.150

--

Total

403.670

314.150

--

 

 

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

Yes

9) Name of person contacted

Yes

10) Designation of contact person

Yes

11) Turnover of firm for last three years

Yes

12) Profitability for last three years

Yes

13) Reasons for variation <> 20%

--

14) Estimation for coming financial year

No

15) Capital in the business

Yes

16) Details of sister concerns

Yes

17) Major suppliers

No

18) Major customers

No

19) Payments terms

Yes

20) Export / Import details (if applicable)

Yes

21) Market information

--

22) Litigations that the firm / promoter

--

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

 

Review of Operations

 

During the year, The Company has achieved profit before tax Rs.503.000 Millions, compared to Rs.439.000 Millions. Last year an increase of 15% over previous year. The company could achieve this results, despite having constant increase in the prices of inputs and market not being so supportive, by optimizing the product-mix and choosing the customer profile, that would demand high quality with premium.

 

Fixed Assets

 

  • Freehold land
  • Buildings
  • Plant and Machinery
  • Computers
  • Furniture and Office Equipments
  • Vehicles

 

AS PER WEBSITE DETAILS

 

COMPANY

 

Subject is one of the Cold Rolled Electrical Steel Manufacturer in India. A leader and a name synonymous with Quality and Customization. The company ethos mirrors most characteristics similar to its core product; like electrical steel TKES India is innovative and flexible in its thought process; consistent and technology driven in products; environment friendly and energy conserving in its manufacturing process.

 

Steel making is considered to be one of the oldest and most elemental businesses. Post liberalization era in India propelled strong growth of infrastructure sector and increase in per capita income increased the demand for the electrical equipments. In 1995, Raymond Limited started a unit, Raymond Steel, at Nashik, India, to manufacture electrical steel as well as mild steel.

 

In September 2000, EBG India Private Limited was formed with ThyssenKrupp having 76% and Raymond the balance 24%. In the year 2004, TKES India turned around and became a profitable company. ThyssenKrupp purchased the remaining shares of Raymond and the company became 100% subsidiary of ThyssenKrupp Electrical Steel, Germany and renamed as ThyssenKrupp Electrical Steel India Private Limited in the same year. TKES India has since continuously achieved improvement to become one of India’s best manufacturers of international quality electrical steel.

 

Today with strength of over 600 employees, production capacity of 273,000 MT per year, annual turnover of 136 Mio Euro, TKES-India with its production plant at Nashik, has 9 Sales offices in major cities of India and 7 distribution centers spread across India near to customers.

 

TKES India places its business philosophy on the principles of sustainability and innovation, quality and customer focus. TKES India believes that any high performance sustainable organization rests on the three pillars of economic, social and environmental performance.

 

Product portfolio of TKES India is unique to all plants of ThyssenKrupp Steel AG. TKES India products include

 

1.       Non Grain Oriented Steel – NGO

2.       Grain Oriented Steel – GO

3.       Carbon Steel

4.       Stampings

 

This enables TKES India to be flat steel solution provider to industries like engineering, white goods, household appliance and automotive.

 

TKES India application engineering with R and D support from ThyssenKrupp, Germany is always exploring ways to minimize energy losses, starting from the power generation, transmission, all the way through to the final usage of power. Electrical steel can significantly contribute to preserving natural resources as well as helping environmentally clean energy sources to become more competitive.

 

Continual improvement of the quality is always on the forefront in TKES India and investments are continuously made to realize the products with built in quality. Its product testing laboratory is one of the finest in India and has been accredited by National Accreditation Board for testing and calibration Laboratories (NABL).

 

TKES, India adopted Integrated Management Policy System for quality and environmental standards. It has been awarded ISO 9001 for Quality Management System and ISO 14001 for Environment Management System ISO 18001 for Occupational Health and Safety Advisory Services by BSI.

 

Energy conservation is an integral part of operations at TKES India. Achievements of ENCON Team in energy saving has led to getting awards from Confederation of Indian Industry and Maharashtra Energy Development Agency and Public Private Partnership initiatives undertaken to develop the Standards and Labeling of Electrical equipments and spreading the energy conservation awareness in India are reflections of continuous efforts by TKES India for energy conservation.

 

TKES India, strategically positioned in one of the rapidly growing markets in world, is set on the path of growth supported by ThyssenKrupp Steel AG.

 


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.55.85

UK Pound

1

Rs.86.87

Euro

1

Rs.69.87

 

 

INFORMATION DETAILS

 

Information Gathered by :

SBA

 

 

Report Prepared by :

KVT

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

6

OPERATING SCALE

1~10

5

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

6

--PROFITABILIRY

1~10

5

--LIQUIDITY

1~10

6

--LEVERAGE

1~10

6

--RESERVES

1~10

5

--CREDIT LINES

1~10

5

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

YES

--LITIGATION

YES/NO

NO

--OTHER ADVERSE INFORMATION

YES/NO

NO

MERIT POINTS

 

 

--SOLE DISTRIBUTORSHIP

YES/NO

NO

--EXPORT ACTIVITIES

YES/NO

YES

--AFFILIATION

YES/NO

YES

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

49

 

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.