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Kanani Industries Ltd.

BSE: 506184 Sector: Consumer
NSE: KANANIIND ISIN Code: INE879E01037
BSE 00:00 | 02 Dec 8.29 0.18
(2.22%)
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8.78

HIGH

8.78

LOW

8.22

NSE 00:00 | 02 Dec 8.25 0.10
(1.23%)
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8.20

HIGH

8.40

LOW

8.20

OPEN 8.78
PREVIOUS CLOSE 8.11
VOLUME 8759
52-Week high 42.70
52-Week low 7.62
P/E 82.90
Mkt Cap.(Rs cr) 82
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 8.78
CLOSE 8.11
VOLUME 8759
52-Week high 42.70
52-Week low 7.62
P/E 82.90
Mkt Cap.(Rs cr) 82
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Kanani Industries Ltd. (KANANIIND) - Auditors Report

Company auditors report

To the Members Kanani Industries Limited

Mumbai

1. Opinion

We have audited the standalone financial statements of KananiIndustries Limited which comprise the balance sheet as at 31st March 2022 the statementof Profit and Loss statement of changes in equity and statement of cash flows for theyear then ended and notes to the financial statements including a summary of significantaccounting policies and other explanatory information.

In our opinion and to the best of our information and according to theexplanations given to us the aforesaid financial statements give the information requiredby the Act in the manner so required and give a true and fair view in"/?conformity with the accounting principles generally accepted in Indiaincluding Indian Accounting Standards (Ind AS) specified in Section 133 of the Act of thestate of affairs of the Company as at March 312022 its profit cash flows and thechanges in equity for the year ended on that date.

2. Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing(SAs) specified under section 143(10) of the Companies Act 2013. Our responsibilitiesunder those Standards are further described in the Auditor's Responsibilities for theAudit of the Financial Statements section of our report. We are independent of the Companyin accordance with the Code of Ethics issued by the Institute of CharteredAccountants ofIndia together with the ethical requirements that are relevant to our audit of thefinancial statements under the provisions of the Companies Act 2013 and the Rulesthereunder and we have fulfilled our other ethical responsibilities in accordance withthese requirements and the Code of Ethics. We believe that the audit evidence we haveobtained is sufficient and appropriate to provide a basis for our opinion.

3. Key Audit Matters

Key audit matters are those matters that in our professionaljudgement were of most significance in our audit of the financial statements of thecurrent period. These matters were addressed in the context of our audit of the financialstatements as a whole and in forming our opinion thereon and we do not provide aseparate opinion on these matters.

No provision for gratuity amount not ascertainable in absence ofacturial valuation by a certified valuer has been made by the company.

Impact of Covid19 pandemic

The attention is drawn to Note No. 22.13 to the Notes to accounts whichspecifically describes the uncertainties and the impact of the Covid19 pandemic on theoperations goint concern status and recoverability of the assets of the company. Themanagement has assessed the impact of the lockdown and related restrictions imposed by thegovernmental authorities to control pandemic and came to the conclusion that there is nomaterial impact on the company's financial and operational health.

Our procedures included but were not limited to the following:

Impact of Covid19 pandemic

(a) Assessed the impact of lockdown and resultant closure of operationson the financials of the company;

(b) Assessed the recoverability of the debtors inventory investmentsand other assets and the ability of the company to repay its liabilities;

(c) Assessed the reasonableness of the assumptions made by themanagement regarding assessing the situation post-Covid19 pandemic.

4. Management?s Responsibility for the Standalone FinancialStatements

The Company's Board of Directors is responsible for the matters statedin section 134(5) of the Companies Act 2013 ("the Act") with respect to thepreparation of these standalone financial statements that give a true and fair view of thefinancial position financial performance (changes in equity) and cash flows of theCompany in accordance with the accounting principles generally accepted in Indiaincluding the accounting Standards specified under section 133 of theAct. Thisresponsibility also includes maintenance of adequate accounting records in accordance withthe provisions of the Act for safeguarding of the assets of the Company and for preventingand detecting frauds and other irregularities; selection and application of appropriateaccounting policies; making judgments and estimates that are reasonable and prudent; anddesign implementation and maintenance of adequate internal financial controls that wereoperating effectively for ensuring the accuracy and completeness of the accountingrecords relevant to the preparation and presentation of the financial statement that givea true and fair view and are free from material misstatement whether due to fraud orerror.

In preparing the financial statements management is responsible forassessing the Company's ability to continue as a going concern disclosing as applicablematters related to going concern and using the going concern basis of accounting unlessmanagement either intends to liquidate the Company or to cease operations or has norealistic alternative but to do so.

The Board of Directors is also responsible for overseeing the Company'sfinancial reporting process.

5. Auditors? Responsibilities for the Audit of the FinancialStatements

Our objectives are to obtain reasonable assurance about whether thefinancial statements as a whole are free from material misstatement whether due to fraudor error and to issue an auditors' report that includes our opinion. Reasonable assuranceis a high level of assurance but is not a guarantee that an audit conducted in accordancewith SAs will always detect a material misstatement when it exists. Misstatements canarise from fraud or error and are considered material if individually or in theaggregate they could reasonably be expected to influence the economic decisions of userstaken on the basis of these financial statements.

As part of an audit in accordance with SAs we exercise professionaljudgment and maintain professional skepticism throughout the audit. We also:

a. Identify and assess the risks of material misstatement of thefinancial statements whether due to fraud or error design and perform audit proceduresresponsive to those risks and obtain audit evidence that is sufficient and appropriate toprovide a basis for our opinion. The risk of not detecting a material misstatementresulting from fraud is higher than for one resulting from error as fraud may involvecollusion forgery intentional omissions misrepresentations or the override of internalcontrol.

b. Obtain an understanding of internal control relevant to the audit inorder to design audit procedures that are appropriate in the circumstances. Under section143(3)(i) of the Companies Act 2013 we are also responsible for expressing our opinionon whether the company has adequate internal financial controls system in place and theoperating effectiveness of such controls.

c. Evaluate the appropriateness of accounting policies used and thereasonableness of accounting estimates and related disclosures made by the management.

d. Conclude on the appropriateness of management's use of the goingconcern basis of accounting and based on the audit evidence obtained whether a materialuncertainty exists related to events or conditions that may cast significant doubt on theCompany's ability to continue as a going concern. If we conclude that a materialuncertainty exists we are required to draw attention in our auditor's report to therelated disclosures in the financial statements or if such disclosures are inadequate tomodify our opinion. Our conclusions are based on the audit evidence obtained up to thedate of our auditor's report. However future events or conditions may cause the Companyto cease to continue as a going concern.

e. Evaluate the overall presentation structure and content of thefinancial statements including the disclosures and whether the financial statementsrepresent the underlying transactions and events in a manner that achieves fairpresentation.

6. We communicate with those charged with governance regarding amongother matters the planned scope and timing of the audit and significant audit findingsincluding any significant deficiencies in internal control that we identify during ouraudit.

7. We also provide those charged with governance with a statement thatwe have complied with relevant ethical requirements regarding independence and tocommunicate with them all relationships and other matters that may reasonably be thoughtto bear on our independence and where applicable related safeguards.

8. From the matters communicated with those charged with governance wedetermine those matters that were of most significance in the audit of the financialstatements of the current period and are therefore the key audit matters. We describethese matters in our auditors' report unless law or regulation precludes public disclosureabout the matters or when in extremely rare circumstances we determine that a mattershould not be communicated in our report because the adverse consequences of doing sowould reasonably be expected to outweigh the public interest of such communication.

9. Report on Other Legal and Regulatory Requirements

As required by Section 143(3) of the Act based on our audit we reportthat :

(a) We have sought and obtained all the information and explanationswhich to the best of our knowledge and belief were necessary for the purposes of ouraudit.

(b) In our opinion proper books of account as required by law havebeen kept by the Company so far as it appears from our examination of those books.

(c) The Standalone Balance Sheet the Statement of Profit and Loss andthe Cash Flow Statement dealt with by this Report are in agreement with the books ofaccount.

(d) In our opinion the aforesaid standalone financial statementscomply with the Accounting Standards specified under Section 133 of the Act read withRule 7 of the Companies (Accounts) Rules 2014.

(e) On the basis of the written representations received from thedirectors as on 31st March 2022 taken on record by the Board of Directors none of thedirectors is disqualified as on 31st March 2022 from being appointed as a director interms of Section 164 (2) of the Act.

(f) With respect to the adequacy of the internal financial controlsover financial reporting of the Company and the operating effectiveness of such controlsrefer to our separate Report in "Annexure A".

(g) With respect to the other matters to be included in the Auditor'sReport in accordance with the requirements pf section 197 (16) of the Act as ammended inour opinion and to the best of our information and according to the explanations given tous the remuneration paid by the company to its director during the year is in accordancewith the provisions of section 197 of the Act.

(h) With respect to the other matters to be included in the Auditor'sReport in accordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 inour opinion and to the best of our information and according to the explanations given tous:

i. The Company has disclosed the impact of pending litigations on itsfinancial position in its financial statements;

ii. The Company did not have any long-term contracts includingderivative contracts for which there were any material foreseeable losses.

iii. There has been no delay in transferring amounts required to betransferred to the Investor Education and Protection Fund by the Company.

iv. (a) The Management has represented that to the best of itsknowledge and belief as disclosed in the notes to the accounts no funds (which arematerial either individually or in the aggregate) have been advanced or loaned or invested(either from borrowed funds or share premium or any other sources or kind of funds) by theCompany to or in any other person(s) or entity(ies) including foreign entities("Intermediaries") with the understanding whether recorded in writing orotherwise that the Intermediary shall directly or indirectly lend or invest in otherpersons or entities identified in any manner whatsoever by or on behalf of the Company("Ultimate Beneficiaries") or provide any guarantee security or the like onbehalf of the Ultimate Beneficiaries.

(b) The Management has represented that to the best of its knowledgeand belief as disclosed in the notes to accounts no funds (which are material eitherindividually or in the aggregate) have been received by the Company from any person(s) orentity(ies) including foreign entities ("Funding Parties") with theunderstanding whether recorded in writing or otherwise that the Company shall directlyor indirectly lend or invest in other persons or entities identified in any mannerwhatsoever by or on behalf of the Funding Party ("Ultimate Beneficiaries") orprovide any guarantee security or the like on behalf of the Ultimate Beneficiaries.

(c) Based on the audit procedures that has been considered reasonableand appropriate in the circumstances nothing has come to our notice that has caused us tobelieve that the representations under sub-clause (i) and (ii) of Rule 11(e) as provideunder (a) &

(b) above contain any material mis-statement.

v. The company has not declared or paid any dividend during the yearand has not proposed final dividend for the year.

10. As required by the Companies (Auditor's Report) Order 2016("the Order") issued by the Central Government in terms of Section 143(11) ofthe Act we give in "Annexure B" a statement on the matters specified inparagraphs 3 and 4 of the Order.

ANNEXURE "A" TO THE AUDITOR?S REPORT

To the Members

Kanani Industries Limited

Mumbai

"Annexure A" to the Independent Auditor?s Report

Referred to in paragraph 11(f) of the Independent Auditors? Reportof even date to the Members of Kanani Industries Limited on the Standalone financialstatements for the year ended March 31 2022.

Report on the Internal Financial Controls with reference to theaforesaid standalone financial statements under Clause (i) of Sub-section 3 of

Section 143 of the Companies Act 2013 ("the Act")

Opinion

1 We have audited the internal financial controls with reference tostandalone financial statements of KANANI INDUSTRIES LIMITED. ("the Company") asof March 312022 in conjunction with our audit of the standalone financial statements ofthe Company for the year ended on that date.

2 In our opinion the Company has in all material respects anadequate internal financial controls with reference to standalone financial statements andsuch internal financial controls were operating effectively as at March 31 2022 based on"the internal financial control with reference to standalone financial statementscriteria established by the Company considering the essential components of internalcontrol stated in the Guidance Note on Audit of Internal Financial Controls Over FinancialReporting issued by the Institute of CharteredAccountants of India" (the"Guidance note").

Management?s Responsibility for Internal Financial Controls

3 The Company's management is responsible for establishing andmaintaining internal financial controls based on the internal financial control withreference to standalone financial statements criteria established by the Companyconsidering the essential components of internal control stated in the Guidance Note.These responsibilities include the design implementation and maintenance of adequateinternal financial controls that were operating effectively for ensuring the orderly andefficient conduct of its business including adherence to company's policies thesafeguarding of its assets the prevention and detection of frauds and errors theaccuracy and completeness of the accounting records and the timely preparation ofreliable financial information as required under the Companies Act 2013 (hereinafterreferred to as "the Act").

Auditors? Responsibility

4 Our responsibility is to express an opinion on the Company's internalfinancial controls with reference to standalone financial statements based on our audit.We conducted our audit in accordance with the Guidance Note and the Standards on Auditingprescribed under section 143(10) of the Companies Act 2013 to the extent applicable toan audit of internal financial controls with reference to standalone financial statements.Those Standards and the Guidance Note require that we comply with ethical requirements andplan and perform the audit to obtain reasonable assurance about whether adequate internalfinancial controls with reference to standalone financial statements were established andmaintained and whether such controls operated effectively in all material respects.

5 Our audit involves performing procedures to obtain audit evidenceabout the adequacy of the internal financial controls with reference to standalonefinancial statements and their operating effectiveness. Our audit of internal financialcontrols with reference to standalone financial statements included obtaining anunderstanding of such internal financial controls assessing the risk that a materialweakness exists and testing and evaluating the design and operating effectiveness ofinternal control based on the assessed risk. The procedures selected depend on theauditor's judgement including the assessment of the risks of material misstatement of thestandalone financial statements whether due to fraud or error.

6 We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion on the Company's internal financialcontrols system with reference to standalone financial statements.

Meaning of Internal Financial Controls with reference to standalonefinancial statements

7 A company's internal financial control with reference to standalonefinancial statements is a process designed to provide reasonable assurance regarding thereliability of financial reporting and the preparation of standalone financial statementsfor external purposes in accordance with generally accepted accounting principles. Acompany's internal financial control with reference to standalone financial statementsincludes those policies and procedures that (1) pertain to the maintenance of recordsthat in reasonable detail accurately and fairly reflect the transactions anddispositions of the assets of the company; (2) provide reasonable assurance thattransactions are recorded as necessary to permit preparation of standalone financialstatements in accordance with generally accepted accounting principles and that receiptsand expenditures of the company are being made only in accordance with authorisations ofmanagement and directors of the company; and (3) provide reasonable assurance regardingprevention or timely detection of unauthorised acquisition use or disposition of thecompany's assets that could have a material effect on the standalone financial statements.

Inherent Limitations of Internal Financial Controls with reference tostandalone financial statements

8 Because of the inherent limitations of internal financial controlswith reference to standalone financial statements including the possibility of collusionor improper management override of controls material misstatements due to error or fraudmay occur and not be detected. Also projections of any evaluation of the internalfinancial controls with reference to standalone financial statements to future periods aresubject to the risk that the internal financial control with reference to standalonefinancial statements may become inadequate because of changes in conditions or that thedegree of compliance with the policies or procedures may deteriorate.

Opinion

9 In our opinion to the best of our information and according to theexplanation given to us the Company has in all material respects an adequte internalfinancial controls system over financial reporting and such internal financial controlsover financial reporting were operating effectively as at March 312022 based on theinternal control ovcer financial reporting criteria established vby the Companyconsidering the essential components of internal control stated in the Guidance Note onAudit of Internal Financial Controls Over Financial REporting issued by the Institute ofChartered Accountants of India.

ANNEXURE "B" TO THE AUDITOR?S REPORT

To the Members Kanani Industries Limited

Mumbai

Referred to in paragraph 10 of the Independent Auditors Report of evendate to the Members of Kanani Industries Ltd. on the standalone financial statements ofthe Company for the year ended March 31 2022

(i) (a) (A) The company has maintained proper records of fixed assetsshowing full particulars including quantitative details and situation of fixed assets.

(B) The company does not have any intangible assets.

(b) As explained to us the fixed assets have been physically verifiedby the management during the year in accordance with a regular programme for verificationwhich in our opinion is reasonable having regard to the size of the company and nature ofits assets. No material discrepancies were noticed on such physical verification.

(c ) The title deeds of the immovable properties disclosed in thefinancial statements are held in the name of company.

(d) The company has not revalued any of its Property Plant andEquipment during the year.

(e) Having regard to the representation made by the management we haveto state that no proceedings under the Benami Transactions (Prohibition) Act 1988 (asamended in 2016) and rules made thereunder have been initiated during the year or arepending against the company as at 31st March 2022 for holding any benami property.

(ii) (a) The inventories have been physically verified by themanagement during the year on a monthly basis. In our opinion the frequency of suchverification is reasonable. As explained to us the internal auditors have alsoparticipated in the inventory physical verification process and have reported slightvariations which were insignificant having regard to the size of the company. We haverelied on the same and in our opinion the frequency of such verification is reasonable.

(b) According to Information and explanation given to us and on thebasis of examination of records the quarterly returns or statements filed by the companywith lending bank are in agreement with the books of account of the Company.

(iii) (a) The company has not granted any loans or advances in thenature of loan secured or unsecured to Companies firms LLPs or other parties. In viewof it we have nothing to report under clause 3(iii)(a)(A) & (B) of this Order.

(b) In our opinion the investments made are prima facie notprejudicial to the interest of the Company. In our opinion the Company has not given anyloans during the year.Accordingly clause 3(iii)( c ) to clause 3(iii) (e) are notapplicable.

(c) The Company has not granted loans during the year to the promotersrelated parties as defined in clause (76) of section 2 of the Companies Act 2013.

(iv) In our opinion and according to the information and explanationsgiven to us the company has complied with the provisions of section 185 and I86 of theCompanies Act 2013 in respect of loans investments guarantees and security.

(v) In our opinion and according to the information and explanationsgiven to us the company has not accepted any deposit in contravention of section 73 tosection 76 or any other relevant provisions of the Companies Act 2013 and Companies(Acceptance of Deposits) Rules 2014. As informed to us no order has been passed by theCompany Law Board or National Company Law Tribunal or Reserve Bank of India or any otherCourt or tribunal.

(vi) Having regard to the nature of the business of the company and asper the information and explaination given to us in our opinion the rules regardingmaintainance of cost records under section 148(1) of the companies Act 2013 are notapplicable to the company.

(vii) (a) The company is generally regular in depositing undisputedstatutory dues including provident fund employees' state insurance income tax salestax service tax goods and service tax customs duty excise duty value added tax cessand other material statutory dues with appropriate authorities wherever applicable to it.

(b) In our opinion and in accordance with the information andexplaination given to us the following demands were not deposited on account of dispute:

Name of Statute Nature of Dues Period to which the amount relates Forum where disputes is pending Amount (Rs)
Income Tax Act 1961 Income Tax A Y 2014-15 CIT (Appeals) 2090/-
Income Tax Act 1961 Income Tax A Y 2013-14 CIT (Appeals) 68100/-

(viii) Having regard to the representation made by the managementthere were no transactions relating to previously unrecorded incomes that have beensurrendered or disclosed as income during the year in the tax assessments under the IncomeTax Act 1961.

(ix) (a) According to the information and explanations given to us andon the basis of our examination of the records of the Company the company has notdefaulted in repayment of loans from any financial institutions banks or lenders

(b) Accordingly to the information and explanations given to us and onthe basis of our examinations of the records of the Company the company has not beendeclared as wilful defaulter by any bank or financial institution or government or anygovernment authority.

(c ) According to the information and explanations given to us thecompany has not taken any term loan during the year and hence reporting under this clause3(ix)(c) of the Order is not applicable.

(d) According to the information and explanations given to us and on anoverall examination of the financial statements of the Company we report that no fundshave been raised during the year by the Company. Accordingly the clause 3(ix)(d) of theOrder is not applicable to the company.

(e) According to the information and explanations given to us and on anoverall examination of the financial statements of the Company we report that the Companyhas not taken any funds from any entity or person on account of or to meet the obligationsof its subsidiaries as defined under the Companies Act 2013. Accordingly clause 3(ix)(e)of the Order is not applicable.

(f) According to the information and explanations given to us andprocedures performed by us we report that the company has not raised any loans during theyear on the pledge of securities held in its subsidiaries joint ventures or associatecompanies hence the clause 3(ix)(f) of the Order is not applicable to the company.

(x) (a) The company has not raised any funds from initial public offeror further public offer (including debt instruments). Accordingly clause

3(x)(a) of the Order is not applicable.

(b) According to the information and explanations given to us and onthe basis of our examination of the records of the Company the Company has not made anypreferential allotment or private placement of shares or convertible debentures during theyear. Accordingly reporting under clause 3(x)(b) is not applicable.

(xi) (a) Based on examination of the books and records of the Companyand according to information and explanations given to us and on the basis of auditconducted by us no fraud on or by the company has been noticed or reported during thecourse of our audit.

(b) According to the information and explanations given to us noreport under sub-section (12) of Section 143 of the Companies Act 2013 has been filed bythe auditors with the Central Government in Form ADT-4 as prescribed under Rule 13 ofCompanies (Audit and Auditors) Rules 2014.

(c) In accordance with the representation received from the managementof the Company the company has not received any complaints from any whistle-blower duringthe year.

(xii) (a) According to the information and explanations given to us inour opinion the Company is not a Nidhi Company. Therefore clause 3

(xii)(a) (b) & (c) of the Order are not applicable to the Company.

(xiii) In our opinion and according to the information and explanationsgiven to us the transactions with the related parties are in compliance with section 177and 188 of Companies Act 2013 and the details have been disclosed in the FinancialStatements as required by the applicable accounting standards.

(xiv) (a) Based on information and explanations provided to us and ouraudit procedures in our opinion the Company has an adequate internal audit systemcommensurate with the size and the nature of its business.

(b) We have considered the internal audit reports for the year underaudit issued to the company during the year and till date in determining the naturetiming and extent of audit procedures.

(xv) According to the information and explanations given during thecourse of our audit in our opinion the company has not entered into any non- cashtransactions with directors or persons connected with them covered under Section 192 ofthe Act. Accordingly the provisions of clause 3

(xv) of the Order are not applicable to the Company and hence notcommented upon.

(xvi) (a) In our opinion the company is not required to be registeredunder section 45 IA of the Reserve Bank of India Act 1934 and accordingly the provisionsof clause 3 (xvi) of the Order are not applicable to the Company and hence not commentedupon.

(b) According to the information and explanations given to us theCompany has not conducted any Non-Banking Financial or Housing finance activities withouta valid Certificate pf Registration from the Reserve Bank of India under the Reserve Bankof India Act 1934.

(c) The Company is not a Core Investment Company (CIC) as defined inthe regulations made by the Reserve Bank of India. Accordingly clause 3(xvi)(c) of theOrder is not applicable.

(d) According to the information and explanations given to us duringthe course of audit the Company Group does not have any CIC. Accordingly the requirementof clause 3(xvi)(d) of the Order is not applicable and not commented upon.

(xvii) The Company has not incurred cash loss during the currentfinancial year and in the immediately preceding financial year.

(xviii) There has been no resignation of the statutory auditors of theCompany during the year. Accordingly clause 3(xviii) of the Order is not applicable.

(xix) On the basis of representation made by the Company according tothe information and explanations given to us and on the basis of the financial ratiosageing and expected dates of realisation of financial assets and payment of financialliabilities other information accompanying the financial statements our knowledge of theBoard of Directors and management plans and based on our examination of the evidencesupporting the assumptions nothing has come to our attention which cause us to believethat any material uncertainty exists as on the date of the audit report that the Companyis not capable of meeting its liabilities existing at the date of balance sheet as andwhen they fall due within a period of one year from the balance sheet date. We howeverstate that our reporting is based on the facts data and other information up to the dateof the audit report and we neither give any guarantee nor any assurance that allliabilities falling due within a period of one year from the balance sheet date will getdischarged by the Company as and when they fall due.

(xx) The provisions of section 135 (5) of the Companies Act 2013 havenot been applicable to the company. However on the basis of information and explanationavailable to us there is no unspent amount towards Corporate Social Responsibility (CSR)and hence reporting under clause 3(xx)(a) & (b) of the Order is not applicable.

(xxi) The company do not have any Indian Subsidiary. Hence the clause3(xxi) of the Order is not applicable to the Company.

For SMS & Co.
Chartered Accountants
(Sanjay M. Shah)
Proprietor
Place: Mumbai M. No.049869
Date: May 4 2022 UDIN : 22049869AIJIME1697

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