MIRA INFORM REPORT

 

 

Report Date :

25.03.2013

 

IDENTIFICATION DETAILS

 

Name :

CANTHO SUGAR JOINT STOCK COMPANY

 

 

Registered Office :

No. 1284 Tran Hung Dao Str - Area 1- Ward 7, Vi Thanh City, Hau Giang Province

 

 

Country :

Vietnam

 

 

Financials (as on) :

30.09.2012

 

 

Year of Incorporation :

1995

 

 

Com. Reg. No.:

1800283278

 

 

Legal Form :

Joint Stock Company

 

 

Line of Business :

Manufacturing and trading in sugar, planting sugar canes.

 

 

No. of Employees :

900

 

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 :

Usually Correct

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

(31.03.2011)

Current Rating

(30.06.2012)

Vietnam

B1

B1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

VIETNAM - ECONOMIC OVERVIEW

 

Vietnam is a densely-populated developing country that in the last 30 years has had to recover from the ravages of war, the loss of financial support from the old Soviet Bloc, and the rigidities of a centrally-planned economy. While Vietnam's economy remains dominated by state-owned enterprises, which still produce about 40% of GDP, Vietnamese authorities have reaffirmed their commitment to economic liberalization and international integration. They have moved to implement the structural reforms needed to modernize the economy and to produce more competitive export-driven industries. Vietnam joined the World Trade Organization in January 2007 following more than a decade-long negotiation process. Vietnam became an official negotiating partner in the developing Trans-Pacific Partnership trade agreement in 2010. Agriculture's share of economic output has continued to shrink from about 25% in 2000 to about 22% in 2011, while industry's share increased from 36% to 40% in the same period. Deep poverty has declined significantly, and Vietnam is working to create jobs to meet the challenge of a labor force that is growing by more than one million people every year. The global recession has hurt Vietnam's export-oriented economy, with GDP in 2009-11 growing less than the 7% per annum average achieved during the last decade. In 2011, exports increased by more than 33%, year-on-year, and the trade deficit, while reduced from 2010, remained high, prompting the government to maintain administrative trade measures to limit the trade deficit. Vietnam's managed currency, the dong, continues to face downward pressure due to a persistent trade imbalance. Since 2008, the government devalued it in excess of 20% through a series of small devaluations. Foreign donors pledged nearly $8 billion in new development assistance for 2011. However, the government's strong growth-oriented economic policies have caused it to struggle to control one of the region's highest inflation rates, which reached as high as 23% in August 2011 and averaged 18% for the year. In February 2011, Vietnam shifted its focus away from economic growth to stabilizing its economy and tightened fiscal and monetary policies. In early 2012 Vietnam unveiled a broad "three pillar" economic reform program, proposing the restructuring of public investment, state-owned enterprises and the banking sector. Vietnam's economy continues to face challenges from low foreign exchange reserves, an undercapitalized banking sector, and high borrowing costs. The near-bankruptcy and subsequent default of the state-owned-enterprise Vinashin, a leading shipbuilder, led to a ratings downgrade of Vietnam's sovereign debt, exacerbating Vietnam's borrowing difficulties.

Source : CIA


 

 

SUBJECT IDENTIFICATION & LEGAL FORM

 

Current legal status

Registered English Name

 

CANTHO SUGAR JOINT STOCK COMPANY

Registered Vietnamese Name

 

CONG TY CO PHAN MIA DUONG CAN THO

Registered Short name

 

CASUCO

Type of Business

 

Joint stock company

Year Established

 

1995

Establishment Decision

 

No. 2232/QD.CT.HC.95

Business Registration No.

 

1800283278

Date of latest adjustment (11th)

 

03 Jul 2012

Place of Registration

 

Bussiness Registration Office - Planning and Investment Department Of Hau Giang Province

Chartered capital

 

VND 130,805,470,000

Tax code

 

1800283278

Total Employees

 

900

 

Historical Identification & Legal form

 

List

Changed Items

Date of changes

1

Subject has got former Chartered capital: VND 80,397,800,000 Changed to: VND 90,847,200,000 issued on 29 Mar 2011

Changed to: VND 130,805,470,000

03 Jul 2012

2

Subject has got former Business Registration No: 64030000018 issued on 29 Apr 2005

Changed to: 1800283278

29 Mar 2011

3

Subject has got former Registered English Name: CANTHO SUGAR COMPANY

Changed to: CANTHO SUGAR JOINT STOCK COMPANY

29 Apr 2005

 

 

ADDRESSES

 

Head Office

Address

 

No. 1284 Tran Hung Dao Str - Area 1- Ward 7, Vi Thanh City, Hau Giang Province, Vietnam

Telephone

 

(84 711) 387 9607 - 387 9029

Fax

 

(84 711) 387 9607

Email

 

casuco@casuco.com.vn

Website

 

www.casuco.com.vn

 

Branch in Can Tho

Address

 

No. 104 30/4 Str - An Phu Ward, Ninh Kieu District, Can Tho City, Vietnam

Telephone

 

(84 710) 3825558 - 3811955

Email

 

chinhanhcantho@casuco.com.vn

Website

 

http://www.casuco.com.vn

 

Branch in An Giang

Address

 

No. 278/4, Quater 6 Ly Thai To Street, My Long Ward, Long Xuyen City, An Giang Province, Vietnam

 

Branch in Hau Giang

Address

 

10, Road 1/5, Area 5 Hiep Thanh Ward, Nga Bay (Tan Hiep cu) District, Hau Giang Province, Vietnam

 

 

DIRECTORS

 

1. NAME

 

Mr. NGUYEN THANH LONG

Position

 

General Director

Date of Birth

 

09 Oct 1956

ID Number/Passport

 

360026081

Issued date

 

13 May 2004

Issued place

 

Police Station of Can Tho Province

Current resident

 

No. 29/12 30/4 Str - Hung Loi Ward, Ninh Kieu District, Can Tho City, Vietnam

Nationality

 

Vietnamese

Tel/Mobile phone

 

091 3 974 707

 

2. NAME

 

Ms. VO THI KIM DUNG

Position

 

Deputy General Director

ID Number/Passport

 

361679367

Current resident

 

No. 34 Vo Thi Sau Str, Ninh Kieu District, Can Tho City, Vietnam

Nationality

 

Vietnamese

Tel/Mobile phone

 

+84 983 816 916

 

3. NAME

 

Mr. PHAM QUANG VINH

Position

 

Deputy General Director

ID Number/Passport

 

361476914

Resident

 

178/44/8, Road 3/2, Hung Loi Ward, Ninh Kieu District, Can Tho Province, Vietnam

Nationality

 

Vietnamese

Tel/Mobile phone

 

091 3 760 285

 

4. NAME

 

Mr. NGUYEN HOANG NGOAN

Position

 

Deputy General Director

Nationality

 

Vietnamese

 

 

BUSINESS NATURE AND ACTIVITIES

 

- Manufacturing and trading in sugar, planting sugar canes.
- Trading in materials and equipments for sugar industry.
- Real estate for lease
- Producing and trading in ice

 

 

IMPORT & EXPORT ACTIVITIES

 

IMPORT:

·         Types of products

 

Materials, production lines

·         Market

 

EU, India, China.

 

EXPORT:

·         Types of products

 

N/A

 

 

BANKERS

 

1. BANK FOR INVESTMENT AND DEVELOPMENT OF VIETNAM HAU GIANG BRANCH

Address

 

No.45 Phu Loi, Tan Phu Thanh Commune, Chau Thanh District, Hau Giang Province, Vietnam

Telephone

 

(84-711) 3848 285

 

2. LIEN VIET POST JOINT STOCK COMMERCIAL BANK

Address

 

No. 109 Tran Hung Dao Street, Cua Nam Ward, Hoan Kiem District, Ha Noi City, Vietnam

Telephone

 

(84-4) 6266 8668

Fax

 

(84-4) 3573 8245

 

 

SHAREHOLDERS

 

1. NAME

 

Mr. NGUYEN THANH LONG

Position

 

General Director

Date of Birth

 

09 Oct 1956

ID Number/Passport

 

360026081

Issued date

 

13 May 2004

Current Resident

 

No. 29/12 30/4 Str - Hung Loi Ward, Ninh Kieu District, Can Tho City, Vietnam

Mobile phone

 

091 3 974 707

Nationality

 

Vietnamese

Value of shares

 

VND 11,119,750,000

Percentage

 

8.5%

 

2. NAME

 

Ms. VO THI KIM DUNG

Position

 

Deputy General Director

ID Number/Passport

 

361679367

Current Resident

 

No. 34 Vo Thi Sau Str, Ninh Kieu District, Can Tho City, Vietnam

Mobile phone

 

098 3 816 916

Nationality

 

Vietnamese

Value of shares

 

VND 4,768,490,000

Percentage

 

3.65%

 

3. NAME

 

Mr. PHAM QUANG VINH

Position

 

Deputy General Director

ID Number/Passport

 

361476914

Resident

 

178/44/8, Road 3/2, Hung Loi Ward, Ninh Kieu District, Can Tho Province, Vietnam

Mobile phone

 

+84 913 760 285

Nationality

 

Vietnamese

Value of shares

 

VND 3,551,760,000

Percentage

 

2.72%

 

4. NAME

 

Ms. TRAN THI THAI

ID Number/Passport

 

021895781

Resident

 

48, Tran Chanh Chieu Street, Ward 14, District 5, Ho Chi Minh City, Vietnam

Nationality

 

Vietnamese

Value of shares

 

VND 7,696,020,000

Percentage

 

3.62%

 

5. NAME

 

Ms. NGUYEN THANH NHAN

ID Number/Passport

 

025123319

Resident

 

25, Road 48B, Tan Tao Ward, Binh Tan District, Ho Chi Minh City, Vietnam

Nationality

 

Vietnamese

Value of shares

 

VND 4,740,710,000

Percentage

 

3.62%

 

6. NAME

 

The State

Value of shares

 

VND 36,091,920,000

Percentage

 

27.59%

 

7. NAME

 

Other Shareholders

Value of shares

 

VND 62,836,820,000

Percentage

 

48.04%

 

 

FINANCIAL DATA

 

BALANCE SHEET

Unit: One VND

Balance sheet date

30/09/2012

31/12/2011

31/12/2010

Number of weeks

39

52

52

ASSETS

A – CURRENT ASSETS

283,282,726,135

313,013,030,363

456,652,670,259

I. Cash and cash equivalents

10,791,916,694

24,798,743,207

138,681,236,674

1. Cash

10,791,916,694

24,798,743,207

132,481,236,674

2. Cash equivalents

 

 

6,200,000,000

II. Short-term investments

30,600,000,000

100,000,000

100,000,000

1. Short-term investments

30,600,000,000

100,000,000

100,000,000

2. Provisions for devaluation of short-term investments

 

 

0

III. Accounts receivable

57,817,009,333

60,743,663,823

79,412,466,527

1. Receivable from customers

16,911,546,702

19,396,728,780

19,625,145,928

2. Prepayments to suppliers

23,167,021,124

22,192,883,732

38,632,530,755

3. Inter-company receivable

 

 

0

4. Receivable according to the progress of construction

 

 

0

5. Other receivable

18,118,911,026

19,534,520,830

21,413,287,181

6. Provisions for bad debts

-380,469,519

-380,469,519

-258,497,337

IV. Inventories

159,610,343,940

207,280,896,110

224,554,243,686

1. Inventories

159,610,343,940

207,280,896,110

224,593,006,136

2. Provisions for devaluation of inventories

 

 

-38,762,450

V. Other Current Assets

24,463,456,168

20,089,727,223

13,904,723,372

1. Short-term prepaid expenses

5,488,990,077

3,432,094,940

617,870,313

2. VAT to be deducted

 

 

14,211,087

3. Taxes and other accounts receivable from the State

 

 

32,639,241

4. Other current assets

18,974,466,091

16,657,632,283

13,240,002,731

B. LONG-TERM ASSETS

381,045,985,193

364,316,536,609

280,015,553,224

I. Long term accounts receivable

0

0

0

1. Long term account receivable from customers

 

 

0

2. Working capital in affiliates

 

 

0

3. Long-term inter-company receivable

 

 

0

4. Other long-term receivable

 

 

0

5. Provisions for bad debts from customers

 

 

0

II. Fixed assets

310,019,706,801

293,342,258,217

260,242,360,490

1. Tangible assets

232,398,559,857

198,771,399,029

164,257,843,290

- Historical costs

665,521,545,899

622,633,925,886

526,121,892,825

- Accumulated depreciation

-433,122,986,042

-423,862,526,857

-361,864,049,535

2. Financial leasehold assets

0

0

0

- Historical costs

 

 

0

- Accumulated depreciation

 

 

0

3. Intangible assets

46,029,826,962

46,065,884,576

43,172,330,768

- Initial costs

66,417,036,996

65,815,710,648

58,899,977,477

- Accumulated amortization

-20,387,210,034

-19,749,826,072

-15,727,646,709

4. Construction-in-progress

31,591,319,982

48,504,974,612

52,812,186,432

III. Investment property

0

0

0

Historical costs

 

 

0

Accumulated depreciation

 

 

0

IV. Long-term investments

70,337,662,133

70,337,662,133

15,490,562,133

1. Investments in affiliates

19,035,500,000

19,035,500,000

0

2. Investments in business concerns and joint ventures

32,619,600,000

32,619,600,000

12,000,000,000

3. Other long-term investments

20,832,000,000

20,832,000,000

5,640,000,000

4. Provisions for devaluation of long-term investments

-2,149,437,867

-2,149,437,867

-2,149,437,867

V. Other long-term assets

688,616,259

636,616,259

1,764,144,916

1. Long-term prepaid expenses

 

 

1,163,283,961

2. Deferred income tax assets

636,616,259

636,616,259

600,860,955

3. Other long-term assets

52,000,000

 

0

VI. Goodwill

0

0

2,518,485,685

1. Goodwill

 

 

2,518,485,685

TOTAL ASSETS

664,328,711,328

677,329,566,972

736,668,223,483

 

LIABILITIES

A- LIABILITIES

326,781,802,457

347,287,907,024

457,320,594,923

I. Current liabilities

179,509,442,020

199,915,121,277

304,971,319,692

1. Short-term debts and loans

56,718,792,881

70,918,792,881

139,860,385,766

2. Payable to suppliers

8,833,409,778

7,487,153,921

11,353,321,147

3. Advances from customers

40,059,648,666

13,989,838,285

112,404,124,407

4. Taxes and other obligations to the State Budget

27,473,539,564

30,903,695,277

14,429,193,824

5. Payable to employees

13,730,420,407

28,721,040,701

14,270,207,993

6. Accrued expenses

9,880,232,372

6,568,352,418

4,326,306,158

7. Inter-company payable

 

 

32,639,241

8. Payable according to the progress of construction contracts

 

 

0

9. Other payable

6,566,598,906

22,464,295,807

8,295,141,156

10. Provisions for short-term accounts payable

 

 

0

11. Bonus and welfare funds

16,246,799,446

18,861,951,987

 

II. Long-Term Liabilities

147,272,360,437

147,372,785,747

152,349,275,231

1. Long-term accounts payable to suppliers

 

 

0

2. Long-term inter-company payable

 

 

0

3. Other long-term payable

 

 

2,098,905,000

4. Long-term debts and loans

107,143,307,187

107,177,507,187

124,906,820,503

5. Deferred income tax payable

 

 

7,388,889

6. Provisions for unemployment allowances

3,374,547,909

3,440,773,219

3,634,465,481

7. Provisions for long-term accounts payable

 

 

21,701,695,358

8. Unearned Revenue

36,754,505,341

36,754,505,341

 

9. Science and technology development fund

 

 

 

B- OWNER’S EQUITY

337,546,908,871

330,041,659,948

271,985,051,291

I. OWNER’S EQUITY

337,546,908,871

330,041,659,948

270,549,315,874

1. Capital

130,805,470,000

130,805,470,000

90,847,200,000

2. Share premiums

 

 

0

3. Other sources of capital

 

 

45,251

4. Treasury stocks

-38,400,000

-37,000,000

-30,000,000

5. Differences on asset revaluation

 

 

0

6. Foreign exchange differences

 

 

0

7. Business promotion fund

99,299,050,587

99,299,050,587

32,733,034,496

8. Financial reserved fund

32,754,284,450

32,754,284,450

26,011,549,460

9. Other funds

 

 

0

10. Retained earnings

74,726,503,834

67,219,854,911

120,987,486,667

11. Construction investment fund

 

 

0

12. Business arrangement supporting fund

 

 

 

II. Other sources and funds

0

0

1,435,735,417

1. Bonus and welfare funds (Elder form)

 

 

1,435,735,417

2. Sources of expenditure

 

 

0

3. Fund to form fixed assets

 

 

0

MINORITY’S INTEREST

 

 

7,362,577,269

TOTAL LIABILITIES AND OWNER’S EQUITY

664,328,711,328

677,329,566,972

736,668,223,483

 

 

PROFIT & LOSS STATEMENT

 

Description

QIII/FY2012

FY2011

FY2010

1. Total Sales

247,753,188,054

1,699,441,224,919

1,148,554,197,652

2. Deduction item

 

 

647,592,569

3. Net revenue

247,753,188,054

1,699,441,224,919

1,147,906,605,083

4. Costs of goods sold

230,507,821,757

1,467,236,852,124

950,324,660,797

5. Gross profit

17,245,366,297

232,204,372,795

197,581,944,286

6. Financial income

946,266,585

9,230,092,008

9,901,124,067

7. Financial expenses

1,240,256,639

24,284,489,957

14,377,865,126

- In which: Loan interest expenses

1,240,256,639

24,284,489,957

12,228,427,259

8. Selling expenses

4,039,547,132

14,541,453,240

15,719,303,259

9. Administrative overheads

5,974,288,210

63,211,926,164

56,421,728,634

10. Net operating profit

6,937,540,901

139,396,595,442

120,964,171,334

11. Other income

572,108,022

7,504,712,770

8,757,570,514

12. Other expenses

3,000,000

1,931,802,542

121,809,227

13. Other profit /(loss)

569,108,022

5,572,910,228

8,635,761,287

14. Total accounting profit before tax

7,506,648,923

144,969,505,670

129,599,932,621

15. Current corporate income tax

 

10,114,805,867

12,812,626,692

16. Deferred corporate income tax

 

 

27,763,328

17. Interest from subsidiaries/related companies

 

 

0

18. Profit after tax

7,506,648,923

134,854,699,803

116,759,542,601

 

 

FINANCIAL RATIOS AND AVERAGE INDUSTRY RATIOS

 

Description

FY2011

FY2010

Average Industry

Current liquidity ratio

1.57

1.50

1.70

Quick liquidity ratio

0.53

0.76

1.05

Inventory circle

7.08

5.68

7.68

Average receive period

13.05

25.25

37.77

Utilizing asset performance

2.51

1.56

1.72

Liability by total assets

51.27

62.08

51.74

Liability by owner's equity

105.23

169.03

145.40

Ebit / Total assets (ROA)

24.99

19.25

14.18

Ebit / Owner's equity (ROE)

51.28

52.42

31.73

Ebit / Total revenue (NPM)

9.96

12.35

10.11

Gross profit / Total revenue (GPM)

13.66

17.20

20.29

Note: The Average Industry was calculated by VietnamCredit based on our own statistical data

 

 

PAYMENT HISTORY & PERFORMANCE EXPERIENCES

 

Trade Morality

 

Normal

Liquidity

 

Medium

Payment status

 

Above average

Financial Situation

 

Above Average

Development trend

 

Positive

Litigation data

 

No Record

Bankruptcy

 

No Record

Payment Methods

 

L/C, T/T

Sale Methods

 

Wholesaler

 

 

 

INTERPRETATION ON THE SCORES

 

Established since 1995 according to decision No. 2232/QD.CT.HC.95, CASUCO was a state owned company; then in 2005, subject was equitized and it has new business registration No. 64030000018 granted by Planning and Investment Department of Hau Giang Province. In 2011, the registration of it has changed to No. 1800283278, like the tax code.

Subject has head office at No. 1284 Tran Hung Dao Str - Area 1- Ward 7, Vi Thanh City, Hau Giang Province, Vietnam. The main activities of the subject are manufacturing and trading sugar, planting sugar canes. Currently, subject has large material area in local area for production so the input of subject has not difficulty. Subject only imports productions lines from EU, India, China, and it does not have export activities.

The financial situation of the subject in the recent years is very stable. Revenue and profit were increased regularly. Going to detail, revenue of subject in 2011 attained VND 1,699 billion, up to 48% in 2010; and profit before tax reached VND 135 billion, up 15%. By the end of quarter III in 2012, revenue was VND 248 billion and profit was VND 7 billion.

In general, the financial situation of the subject is positive. The financial ratios are accepted. The market share of it is stable. Now, the position of the subject in the industry is good, too. No caution needed for the small and medium business transactions. 

 

 

------------ APPENDIX  ----------

 

 

INDUSTRY DATA

 

Industry code

Growth speed by price compared with 1994 (%)

Total enterprises 2010

Total employees 2011

(Thous.pers.)

Annual average capital of enterprises 2010

(billion dongs)

2012

2011

Agriculture, Forestry and Fishing

2.72

4.00

8,887

24,362.9

95,227

Industry and Construction

4.52

5.53

95,217

10,718.9

3,641,376

Trade and Services

6.42

6.69

187,195

15,270.2

6,957,082

 

ECONOMIC INDICATORS

 

 

2012 

2011 

2010 

Population (Million person)

88.78

87.84

86.93

Gross Domestic Products (USD billion)

136

119

102.2

GDP Growth (%)

5.03

5.89

6.78

GDP Per Capita (USD/person/year)

1,540

1,300

1,160

Inflation (% Change in Composite CPI)

9.21

18.58

11.75

State Budget Deficit compared with GDP (%)

4.8

4.9

5.8

 

SERVICE TRADE PERFORMANCE

 

Billion USD 

2012 

2011 

2010 

Exports

114.6

96.3

72.2

Imports

114.3

105.8

84.8

Trade Balance

0.3

-9.5

-12.6

Source: General Statistics Office

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.54.33

UK Pound

1

Rs.82.56

Euro

1

Rs.70.10

 

 

INFORMATION DETAILS

 

Report Prepared by :

PRL

 

 

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.