MIRA INFORM REPORT

 

 

Report Date :

13.04.2013

 

IDENTIFICATION DETAILS

 

Name :

P.T. DYSTAR COLOURS INDONESIA

 

 

Registered Office :

Menara Global 22nd Floor Jalan Jend. Gatot Subroto Kav. 27 Jakarta 12930

 

 

Country :

Indonesia

 

 

Date of Incorporation :

16.06.1982

 

 

Com. Reg. No.:

No. AHU-AH.01.10-14871

 

 

Legal Form :

Limited Liability Company

 

 

Line of Business :

Trading, Import and Distribution of Textile Chemicals

 

 

No. of Employees :

473 persons

 

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 – June 30th, 2012

 

Country Name

Previous Rating

(31.03.2012)

Current Rating

(30.06.2012)

Indonesia

B1

B1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

 

Indonesia - ECONOMIC OVERVIEW

 

Indonesia, a vast polyglot nation, grew an estimated 6.1% and 6.4% in 2010 and 2011, respectively. The government made economic advances under the first administration of President YUDHOYONO (2004-09), introducing significant reforms in the financial sector, including tax and customs reforms, the use of Treasury bills, and capital market development and supervision. During the global financial crisis, Indonesia outperformed its regional neighbors and joined China and India as the only G20 members posting growth in 2009. The government has promoted fiscally conservative policies, resulting in a debt-to-GDP ratio of less than 25%, a small current account surplus, a fiscal deficit below 2%, and historically low rates of inflation. Fitch and Moody's upgraded Indonesia's credit rating to investment grade in December 2011. Indonesia still struggles with poverty and unemployment, inadequate infrastructure, corruption, a complex regulatory environment, and unequal resource distribution among regions. The government in 2012 faces the ongoing challenge of improving Indonesia's insufficient infrastructure to remove impediments to economic growth, labor unrest over wages, and reducing its fuel subsidy program in the face of rising oil prices.

 

 

Source : CIA

 

 


Name of Company

 

P.T. DYSTAR COLOURS INDONESIA

 

 

Address

 

Head Office

Menara Global 22nd Floor

Jalan Jend. Gatot Subroto Kav. 27

Jakarta 12930

Indonesia

Phone               - (62-21) 5270550 (Hunting)

Fax                   - (62-21) 5270520

Email                - info@dystar.com

Website            - http://www.dystar.com

Building Area     - 28 storey

Office Space      - 220 sq. meters

Region              - Commercial

Status               - Rental

 

Factory I

Krakatau Indonesia Estate Cilegon

Jalan Australia I Blok F I

Cilegon 42443

Banten Province

Indonesia

Phones             - (62-254) 360001

Fax                   - (62-254) 360002

Land area          - 30,000 sq. meters

Factory space   - 18,500 sq. meters

Region              - Krakatau Industrial Zone

Status               - Owned, the plant now has been close since 2012 and will be sells to other parties

 

Factory II

Jalan Raya Citeras Rangkasbitung Km. 3.8

Desa Gabus, Serang

Banten Province

Indonesia

Phones             - (62-254) 401741 (16 lines)

Fax                   - (62-254) 401751

Land area          - 530,145 sq. meters

Factory space   - 220,540 sq. meters

Region              - Industrial Zone

Status               - Owned

 

Branches

a. Jalan Kopo Jaya II No. 2

    Komplek Kopo Jaya

              Bandung

              West Java

              Phones           - (62-22) 5405222 (9 lines)

              Fax     - (62-22) 5407140, 5403324

b. Jalan Dr. Setia Budi 77

              Solo 77134, Central Java

              Phones           - (62-271) 712738, 719584

              Fax     - (62-271) 712738

c. Jalan Porong No. 14

              Surabaya 60241

              East Java

              Phones           - (62-31) 5666390 (Hunting)

              Fax     - (62-31) 5666154

 

Date of Incorporation :

a. 16 June 1982 as P.T. HOECHST CILEGON KIMIA

b. 4 January 1996 as P.T. DYSTAR CILEGON

c. 15 May 2001 as P.T. DYSTAR COLOURS INDONESIA

 

Legal Form :

P.T. (Perseroan Terbatas) or Limited Liability Company

 

Company Reg. No. :    

The Ministry of Law and Human Rights

-           No. C2-4957.HT.01.01.TH.83

            Dated 6 June 1983

-           No. AHU-66911.AH.01.02.TH.2008

            Dated 22 September 2008

-           No. AHU-AH.01.10-02989

            Dated 5 February 2010

-           No. AHU-AH.01.10-14871

            Dated 18 May 2011

 

Company Status :

Foreign Investment (PMA) Company

 

Permit by the Government Department :

The President of the Republic of Indonesia

No. B-26/Pres/1/1982

Dated 30 June 1982

 

The Capital Investment Coordinating Board

-           No. 1806/III/PMA/2000

 Dated 11 December 2000

-           No. 14/II/PMA/2001

            Dated 26 January 2001

 

-           No. 595/III/PMA/2001

            Dated 17 May 2001

-           No. 485/III/PMA/2007

            Dated 13 April 2007

 

Related Company :

KIRI HOLDING SINGAPORE PTE LTD (Investment Holding)

 

 

CAPITAL AND OWNERSHIP

 

Capital Structure :

Authorized Capital          : US$ 44,500,000.-

Issued Capital                : US$ 44,500,000.-

Paid up Capital              : US$ 44,500,000.-

 

Shareholders/Owners :

a. KIRI HOLDING SINGAPORE PRIVATE LTD.               - US$ 44,499,000.-

    Address : 8 Cross Street, 11-00

                    FWC Building, 048424

                    Singapore

b. Mr. Hari Sudiono of Indonesia                                  - US$          1,000.-

    Address : Jl. DR. Sumeru No. 108

                    Bogor, West Java

                    Indonesia

 

 

BUSINESS ACTIVITIES

 

Lines of Business :

a. Textile Chemical (Dyestuff) Industry

b. Trading, Import and Distribution of Textile Chemicals

 

Production Capacity :

a. Dyestuff                                             - 24,750 tons p.a.

b. Trading, Import and Distribution of Textile Chemicals

 

Total Investment :

a. Equity Capital            - US$   40.8 million

b. Reinvested Profits      - US$     8.0 million

c. Loan Capital              - US$   59.7 million

d. Total Investment         - US$ 108.5 million

 

Started Operation :

March 1986

 

Brand Name :

DYSTAR 

 

Technical Assistance :

DYSTAR Textilefarben GmbH of Germany

 

Number of Employee :

473 persons

 

Marketing Area :

Domestic (Local)            - 20%

Export                           - 80% (Australia, Japan, Asian countries)

 

Main Customers :

a. The BATIK KERIS Group

b. The DAMATEX Group

c. Textile industries, Etc.

 

Market Situation :

Very Competitive

 

Main Competitors :

a. P.T. CLARIANT INDONESIA

b. P.T. COLORINDO ANEKA CHEMICAL

c. P.T. MATSUMOTOYUSHI INDONESIA

d. Etc.

 

Business Trend :

Fluctuating

 

 

BANKER, AUDITOR & LITIGATION

 

Bankers :

DEUTSCHE Bank AG

Deutsche Bank Building

Jalan Imam Bonjol 80

Jakarta 10310,

Indonesia

 

P.T. Bank DANAMON INDONESIA Tbk

Menara Bank Danamon 5th Floor

Jalan Prof. Dr. Satrio Kav. E4 No. 6

Mega Kuningan

Jakarta Selatan, 12950

Indonesia

 

P.T. Bank MANDIRI Tbk

Jalan Jend. Gatot Subroto Kav. 36-38

Jakarta Selatan

Indonesia

 

P.T. Bank SBI INDONESIA

Plaza Bumi Daya 1st Floor

Jalan Imam Bonjol No. 61

Jakarta Pusat

Indonesia

 

Auditor :

Siddharta & Widjaja (KPMG)

 

Litigation :

No litigation record in our database

 

 

FINANCIAL FIGURE

 

Annual Sales :

2010 – US$ 74.9 million

2011 – US$ 83.8 million

2012 – US$ 86.0 million (estimated)

 

Net Profit (Loss) :

2010 – (US$ 168.6 thousand

2011 – US$ 721.1 thousand

2012 – US$ 820.0 thousand (estimated)

 

Payment Manner :

Average

 

Financial Comments :

Satisfactory

 

 

KEY EXECUTIVES

 

Board of Management :

President Director          - Mr. Sunarto Djuardi

Director - Mr. Hari Sudiono         

 

Board of Commissioner :

President Commissioner             - Mr. Viktor Nikolaus Leendertz

Commissioner   - Mr. Harry Chng Huck Tat

 

Signatories :

President Director (Mr. Sunarto Djuardi) or the Directors (Mr. Hari Sudiono) which must be approved by Board of Commissioners

 

 

CAPABILITIES

 

Management Capability :

Good

 

Business Morality :

Good

 

Credit Risk :

Average

 

Credit Recommendation :

Credit can be proceeded with monitor

 

Proposed Credit Limit :

Small amount – periodical review

 

 

OVERALL PERFORMANCE

 

P.T. DYSTAR COLUOURS INDONESIA (ex P.T. HOECHST CILEGON KIMIA) established in 1982 in Jakarta with an authorized capital of US$ 11,000,000 issued capital of US$ 2,200,000 was fully paid up. Founders and original shareholders are HOECHST AG of Germany, a state owned bank P.T. Bank Pembangunan Indonesia (BAPINDO), P.T. PIONEER KIMIA AGUNG and P.T. GAJAH PURA INDAH and now it was renamed P.T. FADJARPURNAMA PRATAMAINTI, and both are private national companies. Its articles association was converted for several times. Only a short time after its establishment, the company had been joined by a new shareholder of the foreign party named DEITSCHE Finanzierunggesellschaft Fuer Beteiligungen in Enwickkklungslaerdern GmbH, a financing company of Germany.

 

In January 1996 the company was renamed P.T. DYSTAR CILEGON, and concurrently joined in new shareholder DYSTAR Textilfarben GmbH of Germany (joint venture for textile dyes of BAYER and HOECHST in dyes textile, July 1995). In April 1998 the whole shares had been controlled by DYSTAR Textilfarben GmbH of Germany, P.T. BAPINDO and P.T. PIONEER KIMIA AGUNG, both of Indonesia. In July 1998 the authorized capital was raised again to US$ 16,500,000 issued and paid up capital to US$ 12,500,000. On the same occasion P.T. BAPINDO pulled out and the whole share owned by DYSTAR Textilfarben GmbH of Germany and P.T. PIONEER KIMIA AGUNG.

 

In December 2000, P.T. DYSTAR CILEGON merged with P.T. DYSTAR INDONESIA and the company taking the merger was P.T. DYSTAR CILEGON. In May 2001 the company was renamed P.T. DYSTAR COLOURS INDONESIA (P.T. DCI) and concurrently the authorized capital was raised to US$ 44,500,000 wholly issued and paid up. On the same occasion the whole share owned by DYSTAR Textilfarben GmbH of Germany and Mrs. Susilowati Poorwo Soedarmo (Susilowati Priyono) of Indonesia. Later in April 2007, Mrs. Susilowati Poerwo Soedarmo pulled out and whole shares are sold to Mr. Bambang Nurcahyo, an indigenous businessman. The Deed of amendment was made by Mr. Singgih Susilo, SH., a public notary in Jakarta under Company Registration Number AHU-66911.AH.01.02.Tahun 2008 dated September 22, 2008.

 

However since February 2010, KIRI DYES AND CHEMICALS (KDCL) of India has acquired DYSTAR Group of Germany for €50 million. The buyout was executed through a special purpose vehicle, KIRI HOLDING SINGAPORE PRIVATE LTD, along with KDCL's joint venture partner, LONGSHENG Group of China. The deal includes the acquisition of DyStar's 200 live patents, IP rights, brand names, trademarks and subsidiaries in 22 countries. Legally in April 2011 some 99.99% of stakes holds by KIRI HOLDING SINGAPORE PRIVATE LTD., of Singapore and the rest 0.01% holds by Mr. Hari Sudiono. On the same occasion the board of directors and the board of commissioners had been changed (see profile of this report).

 

 

The latest revision of notary documents was made by Mrs. Irene Yulia, SH., a public notary in Jakarta and was approved by the Ministry of Law and Human Rights in its decision letter No. AHU-AH.01.10-14871 dated May 18, 2011.

 

P.T. DCI started with operation in March 1986 in synthetic organic dyestuff whose plant located at Kawasan Industry Berat, Krakatau Industrial Estate Cilegon, Banten Province. Before the merger, P.T. DYSTAR INDONESIA  which had a factory in Serang produced dyestuff of the type of disperse dye, a dyestuff for polyester and P.T. DYSTAR CILEGON produced with a factory in the Heavy Industry Zone P.T. KSIC in Cilegon produced reactive dye, a textile dyestuff for cotton cloth. After the merger of P.T. DYSTAR INDONESIA in the end of December 2000, P.T. DCI took over and managed the plant located at Jalan Raya Citeras Rangkasbitung Km. 3.8, Gabus, Serang, Banten Province, standing on 530,145 square meters land.  Both of the above plants (P.T. DCI) produce 24,750 tons of dyestuff per annum. The company produces High Quality Dyestuff through the Century for:  Workwear, Uniform, Corporate Fashion, Sportwear, Military / Camouflage and Medical Textile. Having seen from its production, P.T. DCI concentrates on the production of reactive dyes for cellulosic fiber finishing and besides it has been undergone modernization program. 

 

P.T. DCI’s operation and technology is backed by its holding company DYSTAR Textilefarben GmbH of Germany. Some 80% of its products is exported to Australia, Japan and other Asian countries while the rest is marketed locally particularly to textile industries. The supplies of basic materials in the form of oxysulton blue, parabaester, H. acid TTRG and others is imported from Germany, Hong Kong, etc. Besides that, P.T. DCI is also engaged in trading and distribution of textile chemicals by importing textile chemical from Germany and other countries through companies owned by DYSTAR Group. 

 

Based on the approval of the Commissioners of P.T. DCI dated 28 February 2012 (as legalized by notary public Chen Wen Woan Angela in Singapore on the same date and as acknowledged by the Indonesian Embassy in Singapore on 2 March 2012), the Commissioners of the Company approved and authorized the Directors of the Company to do the following actions:

 

To close down the Company’s factory is located in Cilegon, Banten and;

To authorize the Directors of the Company to deal with and settle all of the consequences of such closing down of the Company’s factory, including but not limited to the relevant employment matters and;

To sell and/or dispose the land, building and other assets located at the factory, under the terms and conditions as deemed best by the Directors of the Company and for the best interest and benefits of the Company 

 

According information from the management and staff explained the plant located at Krakatau Industrial Estate Cilegon, Jalan Australia I Block F 1, Cilegon, Banten has been close and there was no activity to present. In the next the plant will be sold to other party. Currently the Company just operates factory located at Jalan Raya Citeras Rangkasbitung Km. 3.8, Gabus, Serang, Banten Province, produces of dyestuff. The whole products sold to various textile industries in Cilegong, Tangerang, Bekasi, Cikarang, Karawang, Subang, West Java, Central Java and East Java. We observed that P.T. DCI is classified as a large sized company of its kind in the country of which the operation has been growing slowly in the last three years.

 

Generally, the demand for textile chemicals such as dyestuff, textile auxiliaries, and others tended to be fluctuating within the last five years in line with the fluctuating of Indonesian textile industry in general. There are eleven domestic dyestuff producers which are still active with a combined production capacity of 45,620 tons per annum. Some of the largest producers are P.T. DYSTAR COLOURS INDONESIA, P.T. CLARIANT INDONESIA and P.T. COLORINDO ANEKA CHEMICAL. The country’s garment industry is facing serious marketing problem not only in the country but also abroad.

 

According to the Central Bureau of Statistics (BPS) the Indonesian garments export in 2002 amounted to 333,100 tons (US$ 3,887.2 million) to 339,000 tons (US$ 4,037.9 million) in 2003 to 327.300 tons (US$ 4,351.9 million) in 2004 to 369.500 tons (US$ 4,967.0 million) in 2005 to 399,600 tons (US$ 5,608.1 million) in 2006, to 399,800 tons (US$ 5,712.9 million) in 2007 rose to 417,600 tons (US$ 6,092.2 million) in 2008 declined to 393.400 tons (US$ 5,735.6 million) in 2009 and 445,200 tons (US$ 6,598.0 million) in 2010 rose to 450.9 ton (7,801.5 million) in 2011.. The Indonesia textile products export in 2002 amounted to 1,425.9 tons (US$ 3,075.9 million) to 1,307.5 tons (US$ 3,064.6 million) in 2003 to 1,300.4 tons (US$ 3,354.6 million) in 2004 to 1,427.3 tons (US$ 3,704.0 million) in 2005 to 1,477.8 tons (US$ 3,908.6 million) in 2006 to 1,473.6 tons (US$ 4,178.0 million) in 2007 decrease to 1,312.2 tons (US$ 4,127.9 million) in 2008 rose to 1,369.6 tons (US$ 3,602.8 million) in 2009 and to 1,525.9 tons (US$ 4,721.8 million) in 2010 decreased to 1,493.3 tons (5,563.3 million) in 2011.

 

The domestic textile producers are pessimism the textile export in 2009 could match the export numbers in 2008. The blow of the global economic crisis is resulted in the reduced of demand from the export destination countries like the United States (U.S.), Japan, and European Union region. While this year’s the exports expected fall into US$ 9.7 billion. The Chairman of the Indonesian Textile Association (API), Mr. Benny Soetrisno said that the decline in global purchasing power caused of the demand in the Indonesian textile products could not be able to grow as tight as 2008. The export volume and value of the national TPT products in 2002 to 2011 are pictured on the following table.

 

            Year

Garment

Textile Products

(Thousand Ton)

(US$ Million)

(Thousand Ton)

(US$ Million)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

333.1

339.9

327.3

369.5

399.6

399.8

417.6

393.4

445.2

450.9

3,887.2

4,037.9

4,351.9

4,967.0

5,608.1

5,712.9

6,092.2

5,735.6

6,598.0

7,801.5

1,425.9

1,307.5

1,300.4

1,427.3

1,477.8

1,473.6

1,312.2

1,369.6

1,525.9

1,493.3

3,075.9

3,064.6

3,354.6

3,704.0

3,908.6

4,178.0

4,127.9

3,602.8

4,721.8

5,563.3

Source: Central Bureau of Statistic     

 

According to financial statement of P.T. DCI which audited by Siddharta & Widjaja (KPMG) which ended 31 December 2010 the sales turnover amounted at US$ 74.9 million with a net loss of US$ 168,484 increased to US$ 83.8 million with a net profit of US$ 721,130. We estimated the sales turnover in 2012 amounted to US$ 86.0 million with a net profit of US$ 820,000 and projected to go on rising by at least 5% in 2013.

 

We estimated the company has an estimated total net worth at least US$ 120 million. We observe that P.T. DCI is supported by financially strong behind it. So far, we did not hear that the company having been black listed by the Central Bank (Bank Indonesia). The financial highlight as per 31 December 2010 and 2011 is attached below.

                                                                                        (In US$)

 

Descriptions

31 December

 

2011

2010

A.  ASSETS

 

 

a.  Current Assets

 

 

       - Cash and Cash Equivalent 

1,982,177

916,083

       - Trade receivables, net

22,414,559

10,822,209

       - Inventories

39,497,484

25,792,199

       - Prepaid value added tax

3,762,004

3,385,018

       - Restricted cash

422,802

378,678

       - Other current cash

850,870

1,286,676

       Total Current Assets

68,929,896

42,580,863

a.  Non Current Assets

 

 

       - Fixed assets, net

31,878,576

31,998,783

       - Refundable income tax

10,631,625

10,225,396

       - Refundable tax assets, net

520,288

702,465

       - Refundable deposits

78,707

78,707

       - Other non current assets

627,086

261,362

       -  Total Non – Current Assets

43,736,282

43,266,713

 

 

 

B.   LIABILITIES & STOCKHOLDERS’ EQUITY 

 

 

a.   Current Liabilities 

 

 

       - Loans and borrowings

18,003,198

12,314,898

       - Trade and other payable

52,684,383

27,778,518

       - Advances from customers

935,767

3,191,028

       - Total current liability

71,623,348

43,284,444

b.  Non Current Liabilities 

 

 

      - Loans and borrowings

17,311

2,432,859

      - Post-employment benefits obligation

1,805,007

1,630,891

      - Total non current liability

1,822,318

4,063,750

c.  Stockholders Equity  

 

 

     -  Share Capital 

44,500,000

44,500,000

     -  Accumulated deficit

(5,279,488)

(6,000,618)

     -  Total Equity

39,220,512

38,499,382

     -  Total Liability & Equity

112,666,178

85,847,576

 

 

 

C. INCOME STATEMENT

 

 

      - Sales – Net 

83,762,588

74,933,154

      - Cost of Goods Sold 

(75,573,959)

(66,601,056)

      - Gross Profit

8,188,629

8,332,098

      - Other expenses 

(6,462,442)

(8,970,654)

      - Result from operating activities

1,726,187

(638,556)

      - Net income (cost) income

(691,409)

481,259

      - Profit (loss) before income tax

1,034,778

(157,297)

      - Income tax expense

(313,648)

(11,287)

      - Net Profit

721,130

(168,584)

            Notes: Ended 31 December 2011 and 2010 Audited by KAP Siddharta & Widjaja (KPMG)

 

P.T. DCI’s management is led by Mr. Sunarto Djuardi (54), a professional manager with has experience for more than 22 year in dyestuff industry and trade. He has been worked and begun his career as Business Management Reactive since 2001. Daily, he is assisted by Mr. Hari Sudiono (48) as Director. The management is handled by experienced professional managers in dyestuff trading industry, trading and distribution having wide relation with home and overseas private businessmen as well as with the government sectors. So far, we have never heard of the management of the company being filed to the district court for detrimental cases. We are convinced that P.T. DYSTAR COLOURS INDONESIA is fairly good for business transaction.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.54.44

UK Pound

1

Rs.83.77

Euro

1

Rs.71.33

 

INFORMATION DETAILS

 

Report Prepared by :

SDA

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

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

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

----

NB

New Business

----

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.