MIRA INFORM REPORT

 

 

Report Date :

27.11.2012

 

IDENTIFICATION DETAILS

 

Name :

OVERSEAS HEALTH CARE PRIVATE LIMITED

 

 

Registered Office :

# 335 KM Milestone, National Highway No.1, Phillaur Jalandhar – 144410, Punjab

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

15.09.1993

 

 

Com. Reg. No.:

16-013719

 

 

Capital Investment / Paid-up Capital :

Rs.10.000 Millions

 

 

CIN No.:

[Company Identification No.]

U24231PB1993PTC013719

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Developing and Manufacturing of Pharmaceutical Formulations.

 

 

No. of Employees :

Not Available

 

 

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

 

 

Maximum Credit Limit :

USD 330000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having satisfactory track. Trade relations are reported as fair. Business is active. Payments are reported to be usually correct and as per commitments.

 

The company can be considered normal for business dealings at usual trade terms and conditions.

 

2011 profit and loss of the company is not available.

 

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

 


 

INDIAN ECONOMIC OVERVIEW

 

India is developing into an open-market economy, yet traces of its past autarkic policies remain. Economic liberalization, including industrial deregulation, privatization of state-owned enterprises, and reduced controls on foreign trade and investment, began in the early 1990s and has served to accelerate the country's growth, which has averaged more than 7% per year since 1997. India's diverse economy encompasses traditional village farming, modern agriculture, handicrafts, a wide range of modern industries, and a multitude of services. Slightly more than half of the work force is in agriculture, but services are the major source of economic growth, accounting for more than half of India's output, with only one-third of its labor force. India has capitalized on its large educated English-speaking population to become a major exporter of information technology services and software workers. In 2010, the Indian economy rebounded robustly from the global financial crisis - in large part because of strong domestic demand - and growth exceeded 8% year-on-year in real terms. However, India's economic growth in 2011 slowed because of persistently high inflation and interest rates and little progress on economic reforms. High international crude prices have exacerbated the government's fuel subsidy expenditures contributing to a higher fiscal deficit, and a worsening current account deficit. Little economic reform took place in 2011 largely due to corruption scandals that have slowed legislative work. India's medium-term growth outlook is positive due to a young population and corresponding low dependency ratio, healthy savings and investment rates, and increasing integration into the global economy. India has many long-term challenges that it has not yet fully addressed, including widespread poverty, inadequate physical and social infrastructure, limited non-agricultural employment opportunities, scarce access to quality basic and higher education, and accommodating rural-to-urban migration.

Source : CIA

 

 

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/ Factory :

# 335 KM Milestone, National Highway No.1, Phillaur Jalandhar – 144410, Punjab, India 

Tel. No.:

91-1826-222886/ 224128/ 224129

Fax No.:

91-1826-222885

E-Mail :

accounts@overseashealthcare.co.in

info@overseashealthcare.co.in

dasskhannaco@hotmail.com

ohcpl335@yahoomail.com

Website :

http://www.overseashealthcare.co.in

 

 


 

DIRECTORS

 

(AS ON 30.09.2011)

 

Name :

Mr. Dharam Parul Soni

Designation :

Director

Address :

Village Ramgarh, The. Phillaur, District Jalandhar – 144410, Punjab, India

Date of Birth/Age :

05.08.1955

Date of Appointment :

15.09.1993

Voter ID No.:

PB/05/039/033644

DIN No.:

01080619

 

 

Name :

Mrs. Rekha Soni

Designation :

Director

Address :

Village Ramgarh, The. Phillaur, District Jalandhar – 144410, Punjab, India

Date of Birth/Age :

15.04.1962

Date of Appointment :

15.09.1993

Voter ID No.:

PB/05/039/034662

DIN No.:

01080645

 

 

Name :

Mr. Baldev Singh

Designation :

Director

Address :

306, Live Oak Drive Natchez MS 39120, United States of America

Date of Birth/Age :

24.05.1958

Date of Appointment :

15.09.1993

DIN No.:

02505393

 

 

Name :

Mr. Kuldeep Singh

Designation :

Director

Address :

200, Mansfield Drive, Natchez 39120, United States of America

Date of Birth/Age :

01.03.1961

Date of Appointment :

15.09.1993

DIN No.:

02459437

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

(AS ON 30.09.2011)

 

Names of Shareholders

 

 

No. of Shares

Dharam Parul Soni

 

390000

Rattan Singh

 

360200

Rekha Soni

 

10000

Baldev Singh

 

119800

Kuldip Singh

 

120000

 

 

 

Total

 

 

1000000

 

 

(AS ON 30.09.2011)

Equity Shares Break – up

 

Category

 

Percentage

 

 

 

Foreign holdings [Foreign institutional investors, Foreign Companies, Foreign Financial Institutions, Non-resident Indian or Overseas corporate bodies or others]

 

60.00

Directors or relatives of directors

 

40.00

 

 

 

Total

 

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Developing and Manufacturing of Pharmaceutical Formulations.

 

 

Products :

Products Description

Item Code No.

 

Other Anti Tuberculous Formulations

300490.28

Multi Vitamins

300450.08

Ibuprofen With or Without Parcetamol

300490.07

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Available

 

 

Bankers :

·         State Bank of Patiala

Personal Banking Branch, Opposite B.D.O. Office, Phillaur, Jalandhar - 144410, Punjab, India

 

·         HDFC Bank Limited

 

 

Facilities :

Secured Loans

31.03.2011

31.03.2010

 

 

(Rs. In Millions)

 

 

 

From Bank

State Bank of Patiala

(Cash Credit Limit secured by hypothecation of stocks, Debts outstanding, money receivables Claims and attention of equitable mortgage of Land and Building and existing machinery as collateral security and personally guaranteed by the Director)

118.837

110.654

State Bank of Patiala

(Term Loan secured by vehicle, Machinery and all assets created by bank finance and equitable mortgage on Land & Building and additional collateral security by creating Ist. charge on assets both presents future and personally guaranteed by the Directors.)

10.445

14.356

HDFC Bank Limited

(Term Loan secured against vehicle financed)

0.613

1.100

 

 

 

Total

 

129.895

126.110

 

 

Unsecured Loans

31.03.2011

31.03.2010

 

 

(Rs. In Millions)

 

 

 

From Directors

42.004

42.004

Security Deposit (C and F Agents)

51.021

42.810

 

 

 

Total

 

93.025

84.814

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Dass Khanna and Company

Chartered Accountant

Address :

B-XX-2815, Gurdev Nagar, Pakhowal Road, Ludhiana – 141001, Punjab, India

Tel No.:

91-161-2403029/ 2401230

Fax No.:

91-161-2409672

PAN No.:

AABFD5151G

 

 

CAPITAL STRUCTURE

 

(AS ON 29.09.2012)

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

2000000

Equity Shares

Rs.10/- each

Rs.20.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

1000000

Equity Shares

Rs.10/- each

Rs.10.000 Millions

 

 

 

 

 

 

(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

 

 

 

 

1000000

Equity Shares

Rs.10/- each

Rs.10.000 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

10.000

10.000

10.000

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

71.606

70.392

62.824

4] (Accumulated Losses)

0.000

0.000

0.000

NETWORTH

81.606

80.392

72.824

LOAN FUNDS

 

 

 

1] Secured Loans

129.895

126.110

113.606

2] Unsecured Loans

93.025

84.814

80.004

TOTAL BORROWING

222.920

210.924

193.610

DEFERRED TAX LIABILITIES

3.474

5.764

4.693

 

 

 

 

TOTAL

308.000

297.080

271.127

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

79.591

68.752

61.360

Capital work-in-progress

0.068

10.850

9.377

 

 

 

 

INVESTMENT

0.823

0.075

0.064

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

48.281

34.519

21.926

 

Sundry Debtors

279.503

259.630

239.504

 

Cash & Bank Balances

13.233

8.040

7.592

 

Other Current Assets

0.000

0.000

0.000

 

Loans & Advances

11.472

32.938

28.150

Total Current Assets

352.489

335.127

297.172

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditor

66.790

61.893

55.932

 

Other Current Liabilities

62.763

59.398

46.322

 

Provisions

0.074

3.405

3.756

Total Current Liabilities

129.627

124.696

106.010

Net Current Assets

222.862

210.431

191.162

 

 

 

 

MISCELLANEOUS EXPENSES

4.656

6.972

9.164

 

 

 

 

TOTAL

308.000

297.080

271.127

 

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

 

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Sales and Other Income

 

505.912

398.534

 

 

TOTAL                                     (A)

 

505.912

398.534

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

TOTAL                                     (B)

 

466.879

363.763

 

 

 

 

 

Less

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

 

39.033

34.771

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

 

21.241

18.778

 

 

 

 

 

 

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

 

17.792

15.993

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

 

5.011

4.155

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

 

12.781

11.838

 

 

 

 

 

Less

TAX                                                                  (H)

 

5.213

3.576

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

 

7.568

8.262

 

 

 

 

 

 

Earnings Per Share (Rs.)

 

7.57

--

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

NA

1.50

2.07

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

NA

3.16

3.30

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

NA

0.16

0.16

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

4.32

4.17

4.11

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

2.72

2.69

2.80

 


 

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 two years

Yes

12]

Profitability for last two 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

No

17]

Major suppliers

No

18]

Major customers

No

19]

Payments terms

No

20]

Export / Import details (if applicable)

No

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

No

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

Yes

34]

External Agency Rating, if available

No

 

 

FORM 8

 

This form is for

Modification of charge

Charge identification number of the modified 

90181974

Corporate identity number of the company

U24231PB1993PTC013719

Name of the company

OVERSEAS HEALTH CARE PRIVATE LIMITED

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

# 335 KM Milestone National Highway No.1, Phillaur Jalandhar - 144410, Punjab, India

dasskhannaco@hotmail.com

Type of charge

Immovable property

Book debts

Movable property (not being pledge)

Particular of charge holder

State Bank of Patiala

Personal Banking Branch, Opposite B.D.O. Office, Phillaur, Jalandhar – 144410, Punjab, India

b5594@sbp.co.in

Nature of description of the instrument creating or modifying the charge

Sanction Letter dated 21/02/2012

Date of instrument Creating the charge

21.02.2012

Amount secured by the charge

Rs.187.200 Millions

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

Rate of Interest

On Cash Credit(Hyp.) 3.00% above Base rate i.e. 13.50% p.a.(floating)

On Term Loan 4.25% above Base rate i.e. 14.75% p.a.

On SLC limit 3.50% above base rate i.e.14.00% p.a.(floating)

 

Terms of Repayment

Working Capital limits repayable on demand.

Term loan of Rs.7.800 Millions is repayable in 54 monthly installments of Rs.0.145 Million each and Term loan of Rs.4.400 Millions is repayable in 36 monthly installments of Rs.0.123 Million each start from April 2012.

 

Margin

Raw materials (Domestic and Imported) 25%,

Stock in Process 25%,

Finished Goods 25%,

Receivables(Cover period 90 days) 40%,

Foreign Letter of Credit 10%.

Fresh Term Loan 26.66%.

 

Extent and Operation of the charge

Extent and operation of the charges is 100%.

 

Others

Nil

Short particulars of the property charged

Primary WC & SLC: Hypothecation of all current assets of the company, present and future including stocks of medicines, receivables, semi finished goods finished goods, goods in transit other current assets, consumable stores and spares lying at factory premises and stocks lying with C&F agents of the company.

 

Collateral WC, SLC and FLC Limit: Extension of charge on all present and future fixed assets of the company including equitable mortgage of properties available in term loans.

 

Primary Term Loan 7.800 Millions: (i)Hypothecation of machinery purchased with Bank's finance.(ii) Equitable mortgage of Land measuring 16 Marlas with building constructed thereon situated at village Bachowal, Near Gurdwara, Teh. Phillaur standing in the name of the company.

 

Primary Term Loan 4.400 Millions: Hypothecation of machinery and vehicles costing Rs.6.000 Millions already purchased for which reimbursement by way of Term Loan of Rs.4.400 Millions is being made. Hypothecation charge to be noted with RTA.

 

Collateral Term Loan:

a) Extension of charge on existing fixed assets of the company (Other than land and Building).

 

b) Extension of charge on equitable mortgage of factory land and building (already mortgage to the bank) measuring 8 Kanals 6 marlas situated at G.T. Road, Phillaur standing in the name of the company.

 

c) Extension of charge on equitable mortgage of land already mortgaged with the bank measuring 8 kanals with super structure created thereon standing in the name of the company(adjacent to the above land and building.)

 

Primary FLC: i) BLs/RRs/GRs/Airway Bills covering import of raw materials. ii) Extension of charge on current assets of the company.

 

Date of latest modification prior to the present modification

11/12/2010

Particulars of the present modification 

CC limit of Rs.130.000 Millions increased to Rs.140.000 Millions consisting of CC(HYP) of Rs.140.000 Millions (with sub limit of BD of Rs.60.000 Millions increased to Rs.65.000 Millions) increased from 130.000 Millions. Stand by line of Credit (SLC) of Rs.15.000 Millions remain unchanged. Existing TL I of Rs.7.500 Millions and TLII of Rs.5.650 Millions reduced to Rs. Nil and TL III of Rs.7.800 Millions remain unchanged. New TL IV of Rs.4.400 Millions has been availed. FLC of Rs.100 increased to Rs.20.000 Millions Interchangeability from LC to CC.

 

 

FIXED ASSETS:

 

·         Land

·         Building

·         Plant and Machinery

·         Laboratory Equipments

·         Office Equipment

·         Vehicles

·         Furniture and Fixture

·         Computers

·         Electric Installation

·         Air Conditioner

 

 

 


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 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.55.69

UK Pound

1

Rs.89.20

Euro

1

Rs.72.10

 

 

INFORMATION DETAILS

 

Report Prepared by :

NIT

 

 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

5

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

YES

--LITIGATION

YES/NO

NO

--OTHER ADVERSE INFORMATION

YES/NO

NO

MERIT POINTS

 

 

--SOLE DISTRIBUTORSHIP

YES/NO

NO

--EXPORT ACTIVITIES

YES/NO

NO

--AFFILIATION

YES/NO

NO

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

45

 

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.