MIRA INFORM REPORT

 

 

Report No. :

318794

Report Date :

23.04.2015

 

IDENTIFICATION DETAILS

 

Name :

H. BRACHFELD EN SONS NV

 

 

Registered Office :

Schupstraat 1 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

31.07.1991

 

 

Com. Reg. No.:

444795775

 

 

Legal Form :

Public Limited Liability Company (BE)

 

 

Line of Business :

Wholesale of diamonds and other precious stones

 

 

No. of Employee :

1

 

 

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 :

Slow but 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 – December 31, 2014

 

Country Name

Previous Rating

(30.09.2014)

Current Rating

(31.12.2014)

Belgium

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

BELGIUM ECONOMIC OVERVIEW

 

This modern, open, and private-enterprise-based economy has capitalized on its central geographic location, highly developed transport network, and diversified industrial and commercial base. Industry is concentrated mainly in the more heavily-populated region of Flanders in the north. With few natural resources, Belgium imports substantial quantities of raw materials and exports a large volume of manufactures, making its economy vulnerable to shifts in foreign demand, particularly in Belgium’s EU trade partners. Roughly three-quarters of Belgium's trade is with other EU countries. In 2014 Belgian GDP grew by 0.9%, the unemployment rate stabilized at 8.5%, and the government maintained the budget deficit below the euro-zone threshold of 3% of GDP for a second year in a row. Prime Minister Charles MICHEL’s center-right government has pledged to further reduce the deficit in response to EU pressure to reduce Belgium’s high public debt, which remains above 100% of GDP, but such efforts could also dampen economic growth. In addition to restrained public spending, low wage growth and high unemployment promise to curtail a more robust recovery in private consumption. The government has pledged to pursue an reform program to improve Belgium’s competitiveness, including changes to tax policy, labor market rules, and welfare benefits. These changes risk worsening tensions with trade unions and triggering extended strikes.

 

Source : CIA

 

Company summary

 

Business number                     444795775

Company name                        H. BRACHFELD EN SONS NV

Address                                   SCHUPSTRAAT 1

2018 ANTWERPEN

Number of staff                        1

Date of establishment               31/07/1991

Telephone number                   032250912

Fax number                              032252851

 

 

Commentary

 

The business was established over 23 years ago.

The business has 1 employees.

The business has been at the address for over 19 years.

Operating Result in the latest trading period decreased 35% on the previous trading period.

Pre-tax profits decreased by 73% compared to the previous trading period.

The business saw a decrease in their Cash Balance of 98% during the latest trading period.

 

 

Accounts

 

DATE  OF  LATEST  ACCOUNTS

TURNOVER

PROFIT  BEFORE  TAX

NET  WORTH

WORKING  CAPITAL

31/12/2013

13,903,865

57,211

1,712,713

2,082,391

31/12/2012

12,988,091

215,093

1,656,257

2,019,894

31/12/2011

7,806,786

16,588

1,442,291

1,806,974

 

 

ACCOUNTS

 

 

 

 

 

DATE  OF  LATEST  ACCOUNTS

BALANCE  TOTAL

NUMBER  OF  EMPLOYEES

CAPITAL

CASHFLOW

31/12/2013

10,546,489

1

1,250,000

64,211

31/12/2012

9,183,998

1

1,250,000

225,028

31/12/2011

6,925,653

3

1,250,000

29,582

 

 

Trends

 

Profitability

Liquidity

Net worth

 

 

Payment expectations

 

Past  payments

 

Payment  expectation  days

152.17

Industry  average  payment

126.58

Industry  average  day  sales

185.59

expectation  days

 

outstanding

 

Day  sales  outstanding

136.02

 

 

 

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type                       no

 

PROTESTED BILLS

Bill amount                                -

 

NSSO DETAILS

Date of summons                    

 

 

Company information

 

Business  number

444795775

Company  name

H.  BRACHFELD  EN  SONS

 

 

 

NV

Fax  number

032252851

Date  founded

31/07/1991

Company  status

active

Company  type

Public  Limited  Liability

 

 

 

Company  (BE)

Currency

Euro  (€)

Date  of  latest  accounts

31/12/2013

Activity  code

46761

Liable  for  VAT

yes

Activity  description

Wholesale  of  diamonds  and

VAT  Number

BE.0444.795.775  Check  VAT

 

other  precious  stones

 

number

Belgian  Bullettin  of  Acts

moniteur  belge

 

 

 

 

Contractor details

 

Registered  contractor

-

number

 

Contractor  description

-

Date  struck  off  register

 

 

 

PERSONNEL  (NSSO  CLASSIFICATION)

 

Code

-

Description

-

 

 

JOINT  INDUSTRIAL  COMMITTEE  (JIC)

 

JIC  Code

218

Description

Additional  national  joint  committee  for  the  employees

category

 

 

 

SIGNIFICANT  EVENTS

 

Event  Date

04/05/2009

Event  Description

re-appointment  of  director(s)

Event  Details

Commentaar 04-05-2009: Herbenoeming gedelegeerd bestuurders voor een periode van 6jaar:

Brachfeld Jozef en Brachfeld Robert. Herbenoeming bestuurder voor een periode van 6jaar: Gerhardt Charlotte.

 

 

Company accounts

 

ASSETS

 

Annual  accounts

31-12-2013

%

31-12-2012

%

31-12-2011

%

31-12-2010

%

31-12-2009

Weeks

52

 

52

 

52

 

52

 

52

Currency

EUR

 

EUR

 

EUR

 

EUR

 

EUR

Total  fixed  assets

9,368

-38.87

15,323

-29.53

21,746

-21.17

27,587

-38.72

45,015

Intangible  fixed  assets

0

-

0

-

0

-

0

-

0

Tangible  fixed  assets

9,020

-39.77

14,975

-30.01

21,398

-21.45

27,239

-39.02

44,667

Land  &  building

-

-

-

-

-

-

-

-

-

Plant  &  machinery

9,020

-24.63

11,967

-16.73

14,372

-11.26

16,195

-44.97

29,431

Furniture  &  Vehicles

0

-100

3,008

-57.19

7,026

-36.38

11,044

-27.51

15,236

Leasing  &  Other  Similar  Rights

-

-

-

-

-

-

-

-

-

Other  tangible  assets

0

-

0

-

0

-

0

-

0

Financial  fixed  assets

348

0

348

0

348

0

348

-0.03

348

Total  current  assets

10,537,122

14.93

9,168,675

32.80

6,903,907

46.82

4,702,414

11.10

4,232,781

Inventories

3,359,254

-17.69

4,081,169

51.71

2,690,164

208

873,069

-45.71

1,608,213

Raw  materials  &  consumables

-

-

-

-

-

-

-

-

-

Work  in  progress

0

-

0

-

0

-

0

-

0

Finished  goods

3,359,254

-17.69

4,081,169

51.71

2,690,164

208

873,069

-45.71

1,608,213

Other  stocks

0

-

0

-

0

-

0

-

0

Trade  debtors

5,181,544

253

1,466,197

-14.95

1,723,852

-3.73

1,790,658

61.64

1,107,832

Other  amounts  receivable

1,972,612

-13.66

2,284,738

255

642,085

-2.74

660,189

-51.17

1,352,147

Cash

23,711

-98.23

1,336,572

3927

33,187

36.35

24,339

289

6,255

Miscellaneous  current  assets

0

-

0

-100

1,814,620

34.00

1,354,160

755

158,334

Total  Assets

10,546,489

14.84

9,183,998

32.61

6,925,653

46.42

4,730,001

10.57

4,277,796

 

 

LIABILITIES

 

 

 

 

 

 

 

 

 

Total  shareholders  equity

1,712,713

3.41

1,656,257

14.84

1,442,291

1.16

1,425,703

-3.74

1,481,106

Issued  share  capital

1,250,000

0

1,250,000

0

1,250,000

0

1,250,000

0

1,250,000

Share  premium  account

-

-

-

-

-

-

-

-

-

Revaluation  reserve

-

-

-

-

-

-

-

-

-

Reserves

462,713

13.90

406,257

111

192,291

9.44

175,703

-23.97

231,106

Provisions  for  Liabilities  &  Charges

0

-

0

-

0

-

0

-

0

Deffered  taxes

-

-

-

-

-

-

-

-

-

Creditors

8,833,777

17.35

7,527,741

37.28

5,483,362

65.95

3,304,298

18.15

2,796,691

Other  long  term  loans

379,046

0.02

378,960

-1.93

386,429

3.27

374,195

7.81

347,078

Long  term  group  loans

-

-

-

-

-

-

-

-

-

Other  long  term  liabilities

0

-

0

-

0

-

0

0

-1

Total  long  term  debts

379,046

0.02

378,960

-1.93

386,429

3.27

374,195

7.81

347,077

Current  portion  of  long  term  debt

-

-

-

-

-

-

-

-

-

Financial  debts

2,679,374

24.22

2,156,882

-41.86

3,709,995

80.47

2,055,726

58.75

1,294,978

Trade  creditors

5,754,703

15.60

4,978,170

265

1,362,565

88.39

723,285

-28.10

1,005,969

Amounts  Payable  for  Taxes,

19,269

40.36

13,729

-25.78

18,498

-12.07

21,036

0.25

20,985

Remuneration  &  Social  Security

 

 

 

 

 

 

 

 

 

Miscellaneous  current  liabilities

1,384

-

0

-100

5,876

-95.48

130,055

1.86

127,681

Total  current  liabilities

8,454,730

18.27

7,148,781

40.26

5,096,933

73.95

2,930,103

19.61

2,449,613

Total  Liabilities

10,546,489

14.84

9,183,998

32.61

6,925,653

46.42

4,730,001

10.57

4,277,796

 

 

RATIO  ANALYSIS

 

TRADING  PERFORMANCE

Profit  Before  Tax

0.41

-75.30

1.66

690

0.21

22.58

-0.93

-720

0.15

Return  on  capital  employed

2.74

-74.08

10.57

1061

0.91

29.35

-3.10

-1292

0.26

Return  on  total  assets  employed

0.54

-76.92

2.34

875

0.24

20.34

-1.18

-1172

0.11

Return  on  net  assets  employed

3.34

-74.29

12.99

1029

1.15

29.34

-3.92

-1325

0.32

Sales  /  net  working  capital

6.68

3.89

6.43

48.84

4.32

27.81

3.38

95.38

1.73

Stock  turnover  ratio

24.16

-23.11

31.42

-8.82

34.46

136

14.56

-72.09

52.16

Creditor  days

152.17

7.47

141.59

122

63.61

41.39

44.99

-62.17

118.92

Debtor  days

136.02

230

41.20

-48.88

80.60

-26.06

109.00

-16.90

131.16

 

SHORT  TERM  STABILITY

 

Current  ratio

1.25

-2.34

1.28

-5.19

1.35

-15.62

1.60

-7.51

1.73

Liquidity  ratio  /  acid  ratio

0.85

19.72

0.71

-14.46

0.83

-36.64

1.31

22.43

1.07

Current  debt  ratio

4.94

14.35

4.32

22.38

3.53

71.36

2.06

24.85

1.65

Liquidity  ratio  reprocessed

-

-

-

-

-

-

-

-

-

Cashflow

64,211

-71.47

225,028

660

29,582

80.48

-36,757

-217

31,169

Net  worth

1,712,713

3.41

1,656,257

14.84

1,442,291

1.16

1,425,703

-3.74

1,481,106

 

LONG  TERM  STABILITY

 

Gearing

178.57

16.63

153.11

-46.09

284.02

66.64

170.44

53.73

110.87

Equity  in  percentage

16.24

-9.93

18.03

-13.44

20.83

-30.89

30.14

-12.94

34.62

Total  debt  ratio

5.16

13.41

4.55

19.74

3.80

63.79

2.32

22.75

1.89

Working  capital

2,082,391

3.09

2,019,894

11.78

1,806,974

1.96

1,772,311

-0.61

1,783,168

 

 

PROFIT & LOSS

 

Operating  Income

13,932,161

7.26

12,989,079

66.38

7,806,786

30.19

5,996,317

94.49

3,083,043

Turnover

13,903,865

7.05

12,988,091

66.37

7,806,786

30.19

5,996,317

94.49

3,083,043

Total  operating  expenses

13,802,971

7.56

12,832,763

64.13

7,818,426

33.23

5,868,292

90.05

3,087,695

Gross  Operating  Margin

-

-

-

-

-

-

-

-

-

Operating  Charges

13,831,267

7.77

12,833,751

64.15

7,818,426

33.23

5,868,292

90.05

3,087,695

Employee  costs

67,873

2.34

66,323

-11.19

74,676

3.92

71,859

-8.28

78,346

Wages  and  salary

57,305

6.00

54,063

-11.99

61,429

5.47

58,242

-8.35

63,551

Employee  pension  costs

-

-

-

-

-

-

-

-

-

Social  security  contributions

10,568

-13.79

12,259

-7.45

13,246

-2.73

13,618

-7.96

14,795

Other  employee  costs

0

-

0

-

0

-

0

-

0

Director  remuneration

-

-

-

-

-

-

-

-

-

Amortization  and  depreciation

7,756

-29.89

11,062

-14.87

12,994

-30.31

18,645

-17.05

22,477

Operating  result

100,894

-35.04

155,327

1334

-11,641

-109

128,025

2752

-4,652

Total  financial  income

571,191

22.23

467,323

1.43

460,744

92.39

239,490

-72.61

874,419

Total  financial  expenses

614,873

50.87

407,558

-5.77

432,515

2.17

423,337

-51.06

865,092

Results  on  ordinary  operations  before

57,211

-73.40

215,093

1196

16,588

29.72

-55,822

-1294

4,675

taxation

 

 

 

 

 

 

 

 

 

Extraordinary  Income

-

-

-

-

-

-

-

-

-

Extraordinary  Charges

-

-

-

-

-

-

-

-

-

Extraordinary  items

0

-

0

-

0

-

0

-

0

Results  for  the  Year  Before  Taxation

57,211

-73.40

215,093

1196

16,588

29.72

-55,822

-1294

4,675

Other  appropriations

-

-

-

-

-

-

-

-

-

Taxation

756

-32.94

1,127

-

-

-

-420

10.45

-4,017

Results  on  ordinary  operations  after

56,456

-73.61

213,966

1189

16,588

29.94

-55,403

-737

8,692

taxation

 

 

 

 

 

 

 

 

 

Net  result

56,456

-73.61

213,966

1189

16,588

29.94

-55,403

-737

8,692

Profit  (Loss)  for  the  Year  to  be

56,456

-73.61

213,966

1189

16,588

29.94

-55,403

-737

8,692

Dividends

-

-

-

-

-

-

-

-

-

 

 

Social Balance Sheet Details

 

Social  Balance  Sheet

Total

During  the  reporting  year ended  31-12-2013

 

Full-time  Employees

1

Part-time  Employees

-

Total  Fte  Employees

1

Number  of  hours  worked

 

Full-time  Employees

1,748

Part-time  Employees

-

Total

1,748

Personnel  Charges

 

Full-time  Employees

67,873

Part-time  Employees

-

Total

67,873

Benefits  In  Addition  To  Wages

-

During  the  previous  reporting  year

 

Average  number  employees  in  Fte

2

Actual  working  hours

2,967

Personnel  Charges

66,323

Benefits  In  Addition  To  Wages

-

 

 

Type  of  Contract

Full-Time

Part-Time

Total  Fte

Unlimited  Duration

1

0

1

Contracts

 

 

 

Limited  Duration  Contracts

-

-

-

Contracts  For  Specific  Work

-

-

-

Contracts  Regarding

-

-

-

Substitution

 

 

 

 

 

Gender  and  Education Level

 

 

 

Men

Full-Time

Part-Time

Total  Fte

Primary  education

-

-

-

Secondairy  education

-

-

-

Higher  education  (non university)

-

-

-

Higher  education (university)

-

-

-

 

 

 

 

Women

Full-Time

Part-Time

Total  Fte

Primary  education

-

-

-

Secondairy  education

1

0

1

Higher  education  (non university)

-

-

-

Higher  education (university)

-

-

-

 

 

Working  Category

Full-Time

Part-Time

Total  Fte

Management

-

-

-

White  collar  worker

1

0

1

Blue  collar  worker

-

-

-

Other

-

-

-

 

 

Temporary  personnel

Total

Average  number  of  temporary  staff

-

Actual  working  hours

-

Cost  of  temporary  staff

-

 

New  staff  and  leavers

Full-Time

Part-Time

Total  Fte

New  Starters

-

-

-

Leavers

-

-

-

 

 

Total  of  formal  continuing  vocational  training  initiatives

 

 

for  workers  paid  by  the  employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

Total  of  less  formal  and  informal  continuing  vocational

 

 

training  initiatives  for  workers  paid  by  the  employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

Total  of  initial  training  initiatives  at  the  expense  of  the

 

 

employer

Male

Female

Number  of  employees

-

-

Number  of  training  hours

-

-

Net  costs  for  enterprise

-

-

 

 

INDUSTRY COMPARISON

 

Activity code                 46761

Activity description        Wholesale of diamonds and other precious stones

industry average credit

rating                            64.48

Industry average

credit limit                     140177.31

 

 

Payment Information

 

SUSPENSION  OF  PAYMENTS  /  MORATORIUM  HISTORY

 

Amount

-

Details

-

Payment  expectations

 

Payment  expectation  days

152.17

Day  sales  outstanding

136.02

 

INDUSTRY  COMPARISON

 

Activity  code

46761

Activity  description

Wholesale  of  diamonds  and  other  precious  stones

Industry  average  payment

126.58

expectation  days

 

Industry  average  day  sales

185.59

outstanding

 

 

 

INDUSTRY  QUARTILE  ANALYSIS

Payment  expectations

 

Company  result

152.17

Lower

120.44

Median

74.61

Upper

45.88

 

 

DAY SALES OUTSTANDING

Company result

136.02

Lower

101.92

Median

54.07

Upper

24.18

 

 

Shareholder Details

 

SUMMARY

 

Group - Number of Companies              0

Linkages - Number of Companies           0

Number of Countries                             0

 

GROUP STRUCTURE

No group structure for this company.

 

MINORITY SHAREHOLDERS

No minority shareholders found

 

MINORITY INTERESTS

No minority interests found

 

COMPANIES THAT MATCH THIS ADDRESS

No Companies Match this address

 

 

Linked Companies

 

SUMMARY

 

Group - Number of Companies              0

Linkages - Number of Companies           0

Number of Countries                             0

 

SUMMONS

There is no data for this company

 

PROTESTED BILLS

There is no data for this company

 

BANKRUPTCY AND OTHER LEGAL EVENTS

There is no data for this company

 

 

Director details

 

Name

ROBERT  BRACHFELD

Position

Managing  Director

Start  Date

15/07/2010

Street

22 PRINS  ALBERTLEI  ANTWERPEN

Post  code

2018

Country

Belgium

Name

JOZEF  HENRI  BRACHFELD

Position

Managing  Director

Start  Date

15/07/2010

Street

239 MECHELSESTEENWEG  ANTWERPEN

Post  code

2018

Country

Belgium

Position

Director

Start  Date

11/05/2004

Street

239 MECHELSESTEENWEG  ANTWERPEN

Post  code

2018

Country

Belgium

Name

CHARLOTTE  GERHARDT

Position

Director

Start  Date

15/07/2010

Street

239 MECHELSESTEENWEG  ANTWERPEN

Post  code

2000

Country

Belgium

Name

DENISE  BOLSENS

Position

Director

Start  Date

27/06/2014

Street

 

Post  code

 

Country

 

 

 


 

DIAMOND INDUSTRY – INDIA

 

-            From time immemorial, India is well known in the world as the birthplace for diamonds.  It is difficult to trace the origin of diamonds but history says that in the remote past, diamonds were mined only in India. Diamond production in India can be traced back to almost 8th Century B.C.  India, in fact, remained undisputed leader till 18th Century when Brazilian fields were discovered in 1725 followed by emergence of S. Africa, Russia and Australia.

-            The achievement of the Indian diamond industry was possible only due to combination of the manufacturing skills of the Indian workforce and the untiring and unflagging efforts of the Indian diamantaires, supported by progressive Government policies.

-            The area of study of family owned diamond businesses derives its importance from the huge conglomerate of family run organizations which operate in the diamond industry since many generations.

-            Some of the basic traits of family run business enterprises include spirit of entrepreneurship, mutual trust lowers transaction costs, small, nimble and quick to react, information as a source of advantage and philanthropy.

-            Family owned diamond businesses need to improve on many fronts including higher standard of corporate governance, long-term performance – focused strategies, modern management and technology.

-            Utmost caution is to be exercised while dealing with some medium and large diamond traders which are usually engaged in fictitious import – export, inter-company transactions, financially assisted by banks. In the process, several public sector banks lost several hundred million rupees. They mostly diverted borrowed money for diamond business into real estate and capital markets.

-            Excerpts from Times of India dated 30th October 2010 is as under –

-            Gem & Jewellery Export Promotion Council in its statistical data has shown the export of polished diamonds to have increase by 28 % in February 2013. Compared to $ 1.4 bn worth of polished diamond export in February, 2012, India exported $ 1.84 billion worth of polished diamonds in February 2013. A senior executive of GJEPC said, “Export of cut and polished diamonds started falling month-wise after the imposition of 2 % of import duty on the polished diamonds. But February, 2013 has given a new ray of hope to the industry as the export of polished diamonds has actually increased by 28 %. It means the industry  is on the track of recovery and round tripping of diamonds has stopped completely.” Demand has started coming from the US, the UK, Japan and China. India’s polished diamond export is expected to cross $ 21 bn in 2013-14.

-            The banking sector has started exercising restraint while following prudent risk management norms when lending money to gems and jewellery sector. This follows the implementation of Basel III accord – a global voluntary regulatory standard on bank capital adequacy, stress testing and market liquidity.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.82

UK Pound

1

Rs.93.85

Euro

1

Rs.67.59

 

 

INFORMATION DETAILS

 

Analysis Done by :

DIV

 

 

Report Prepared by :

ANK

 


 

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

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NB

                                       New Business

 

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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%)

 

 

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