The vessel changed name, from GREEK WARRIOR to S WARRIOR, and flag, from Panama to Palau, before its final voyage. According to maritime databases, the cash buyer involved in the sale was Prayati Shipping Pvt. Ltd, based in Mumbai, India. Prayati Shipping offers different types of services, including demolition voyage management. All vessels sold to the beaching yards pass through the hands of cash buyers. In this way, ship owners attempt to shield themselves from responsibility, and are paid upfront the highest market price in cash for their end-of-life vessels by the dealers. To reduce costs and avoid being held accountable, cash buyers change a vessel’s flag to one of the typical last-voyage flags of convenience, such as Comoros, Palau and St Kitts and Nevis. Cash buyers also register the vessel under a new name and a new post box company, rendering it very difficult for authorities to trace and hold cash buyers and ship owners accountable for illicit business practices.