To the Board of Directors of NEUEON TOWERS LIMITED
Report on the Audit of the Standalone Ind AS Financial Statements
We have audited the Standalone Ind AS financial statements of NEUEONTOWERS LIMITED (the Company") which comprise the balance sheet as at 31stMarch 2020 and the statement of Profit and Loss (including other comprehensive income)statement of changes in equity and statement of cash flows for the year then ended andnotes to the financial statements including a summary of significant accounting policiesand other explanatory information (herein after referred to as Ind AS financialstatements").
In our opinion and to the best of our information and according to theexplanation given to us except for the effects of the matters described in the basis forqualified opinion paragraph below the aforesaid standalone Ind AS financial statementsgive a true and fair view in conformity with the accounting principles generally acceptedin India of the state of affairs of the company as at March 31 2020 of its profit/losschanges in equity and the cash flows for the year the ended.
Basis for Qualified Opinion
a. The Company has not provided interest on Working Capital and TermLoans as the Company is under Corporate Insolvency Process (CIRP) under IB Code.
b. The company has made a provision of 9878.04 lakhs during thecurrent year the realisability of trade receivables amounting to Rs.16445.12 lakhs isin doubt and the company has not made any provision for bad and doubtful debts inrespect of these receivables.
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 Chartered Accountants 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.
Material uncertainty Related to Going Concern
The Company has accumulated losses and its net worth has been fullyeroded due to continuous losses and the Company's current liabilities exceeded its currentassets as at March 31 2020. These conditions indicate the existence of a materialuncertainty that may cast significant doubt on the Company's ability to continue as agoing concern. However the financial statements of the Company have been prepared on agoing concern basis for the reasons stated in the Note No. 17(i)(1.23)
Our opinion is not modified in respect of this matter
Emphasis of matter
We draw attention to Note No. 17(i)(1.24) of the standalone FinancialStatements regarding impact of COVID-19 pandemic. The situation continues to be uncertainand the Company is evaluating the situation on an ongoing basis with respect to thechallenges faced.
Our opinion is not modified in respect of this matter.
Key Audit Matters
Key audit matters are those matters that in our professionaljudgement were of most significance in our audit of the Standalone Financial Statementsfor the financial year ended March 31 2020. These matters were addressed in the contextof our audit of the Standalone Financial Statements as a whole and in forming our opinionthereon and we do not provide a separate opinion on these matters.
In addition to the matters described in the Basis for Qualified Opinionsection referred in above para and Material Uncertainty Related to Going Concern sectionin above para We have determined the matters described in below to be the key auditmatters to be communicated in our report.
|Key Audit Matters ||Auditor's response |
|Accuracy of recognition measurement presentation and disclosures of revenues and other related balances in view of adoption of Ind AS 115 Revenue from Contracts with Customers" (new revenue accounting standard) Principal Audit Procedures We assessed the Company's process to identify the impact of adoption of the new revenue accounting standard. Our audit approach consisted testing of the design and operating effectiveness of the internal controls and substantive testing as follows: ||Principal Audit Procedures: We assessed the Company's process to identify the impact of adoption of the new revenue accounting standard. Our audit approach consisted testing of the design and operating effectiveness of the internal controls and substantive testing as follows: The application of the new revenue accounting standard involves certain key judgments relating to identification of distinct performance obligations determination of transaction price of the identified performance obligations the appropriateness of the basis used to measure revenue recognised over a period. Additionally Evaluated the design of internal controls relating to implementation of the new revenue accounting standard. Selected a sample of continuing and new contracts and tested the operating effectiveness of the internal control relating to identification of the distinct performance obligations and determination of transaction price. Performed analytical procedures for reasonableness of revenues disclosed by type and service offerings. We reviewed the collation of information and the logic of the report generated from the budgeting system used to prepare the disclosure relating to the periods over which the remaining performance obligations will be satisfied subsequent to the balance sheet date. |
|The application of the new revenue accounting standard involves certain key judgments relating to identification of distinct performance obligations determination of transaction price of the identified performance obligations the appropriateness of the basis used to measure revenue recognised over a period. Additionally new revenue accounting standard contains disclosures which involves collation of information in respect of disaggregated revenue and periods over which the remaining performance obligations will be satisfied subsequent to the balance sheet date |
The Company's management and Board of Directors are responsible for theother information. The other information comprises the information included in ManagementDiscussion and Analysis Board's Report including Annexures to Board's Report BusinessResponsibility Report Corporate Governance and Shareholder's Information but does notinclude the financial statements and our auditor's report thereon.
Our opinion on the standalone financial statements does not cover theother information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the standalone financial statementsour responsibility is to read the other information and in doing so consider whether theother information is materially inconsistent with the standalone financial statements orour knowledge obtained in the audit or otherwise appears to be materially misstated. Ifbased on the work we have performed we conclude that there is a material misstatement ofthis other information; we are required to report that fact. We have nothing to report inthis regard.
Responsibilities of Management and Those Charged with Governance forthe Financial Statements
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 financial statements that give a true and fair view of the financialposition financial performance changes in equity and cash flows of the Company inaccordance with the accounting principles generally accepted in India including theaccounting Standards specified under section 133 of the Act.
This responsibility also includes maintenance of adequate accountingrecords in accordance with the provisions of the Act for safeguarding of the assets of theCompany and for preventing and detecting frauds and other irregularities; selection andapplication of appropriate accounting policies; making judgments and estimates that arereasonable and prudent; and design implementation and maintenance of adequate internalfinancial controls that were operating effectively for ensuring the accuracy andcompleteness of the accounting records relevant to the preparation and presentation ofthe financial statements that give a true and fair view and are free from materialmisstatement whether due to fraud or error.
In preparing the financial statements the Board of Directors isresponsible for assessing the Company's ability to continue as a going concerndisclosing as applicable matters related to going concern and using the going concernbasis of accounting unless the Board of Directors either intends to liquidate the Companyor to cease operations or has no realistic alternative but to do so.
The Board of Directors are also responsible for overseeing theCompany's financial reporting process.
Auditor's Responsibilities for the Audit of the Financial Statements
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 auditor's 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 scepticism throughout the audit. We also:
l Identify and assess the risks of material misstatement of thestandalone financial statements whether due to fraud or error design and perform auditprocedures responsive to those risks and obtain audit evidence that is sufficient andappropriate to provide a basis for our opinion. The risk of not detecting a materialmisstatement resulting from fraud is higher than for one resulting from error as fraudmay involve collusion forgery intentional omissions misrepresentations or the overrideof internal control.
l 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 Act we are also responsible for expressing our opinion on whether thecompany has adequate internal financial controls with reference to standalone financialstatements in place and the operating effectiveness of such controls.
l Evaluate the appropriateness of accounting policies used and thereasonableness of accounting estimates and related disclosures made by management.
l 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 standalone financial statements or if such disclosures areinadequate to modify our opinion. Our conclusions are based on the audit evidenceobtained up to the date of our auditors' report. However future events or conditions maycause the Company to cease to continue as a going concern.
l Evaluate the overall presentation structure and content of thestandalone financial statements including the disclosures and whether the standalonefinancial statements represent the underlying transactions and events in a manner thatachieves fair presentation.
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.
We also provide those charged with governance with a statement that wehave 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.
From the matters communicated with those charged with governance wedetermine those matters that were of most significance in the audit of the standalonefinancial statements of the current period and are therefore the key audit matters. Wedescribe these matters in our auditors' report unless law or regulation precludes publicdisclosure about the matter or when in extremely rare circumstances we determine that amatter should not be communicated in our report because the adverse consequences of doingso would reasonably be expected to outweigh the public interest benefits of suchcommunication.
Report on Other Legal and Regulatory Requirements
As required by the Companies (Auditor's Report) Order 2016 (theOrder") issued by the Central Government of India in terms of sub-section (11) ofsection 143 of the Companies Act 2013 we give in the Annexure A a statement on thematters specified in paragraphs 3 and 4 of the Order to the extent applicable.
As required by Section 143(3) of the Act we report that:
a) We have sought and obtained all the information and explanationsexcept for the matter described in the Basis for Qualified Opinion paragraph above whichto the best of our knowledge and belief were necessary for the purposes of our audit;
b) except for the effects/possible effects of the matters described inthe Basis for Qualified Opinion paragraph above in our opinion proper books of accountas required by law have been kept by the Company so far as it appears from our examinationof those books;
c) except for the effects/possible effects of the matters described inthe Basis for Qualified Opinion paragraph above The Balance Sheet the Statement ofProfit and Loss (Including Other Comprehensive Income) the Statement of Changes in Equityand the Statement of Cash Flows dealt with by this Report are in agreement with the booksof account;
d) In our opinion except for the effects/possible effects of thematters described in the Basis for Qualified Opinion paragraph above the aforesaidstandalone financial statements comply with the Indian Accounting Standards prescribedunder section 133 of the Act and the rules prescribed there under;
e) On the basis of the written representations received from thedirectors as on March 31 2020 taken on record by the Board of Directors none of thedirectors is disqualified as on March 31 2020 from being appointed as a director in termsof Section 164 (2) of the Act;
f) With respect to the adequacy of the internal financial controls overfinancial reporting of the Company and the operating effectiveness of such controls referto our separate Report in Annexure B".
g) In our opinion the managerial remuneration for the year ended March21 2020 has not been provided by the Company t its directors in accordance with theprovisions of section 197 read with Schedule V to the Act as the company under theCorporate Insolvency Process (CIRP).
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 pending litigations of the company that might impact thefinancial position of the company are disclosed in the standalone financial statements-Refer note no.16 to the financial statements;
ii. The company did not have any long term contracts includingderivative contracts for which there were any material foreseeable losses;
iii. There were no amounts required to be transferred to the investorEducation and protection fund by the company.
| ||FOR VENUGOPAL & CHENOY |
| ||CHARTERED ACCOUNTANTS |
| ||FRN:004671S |
| ||(P.V.SRI HARI) |
| ||Partner |
| ||Membership No.021961 |
| ||UDIN: 20021961AAAABS7324 |
|Place : Hyderabad || |
|Date : 29.06.2020 || |
Annexure - A to the Auditors' Report
The Annexure A referred to in our Independent Auditor's Report to themembers of the Company on the Standalone financial statements for the year ended 31 March2020 we report that:
I In respect of its fixed assets:
(a) The Company has maintained proper records showing full particularsincluding quantitative details and situation of fixed assets.
(b) The Company has a regular programme of physical verification of itsfixed assets by which fixed assets are verified during the year. In accordance with thisprogramme fixed assets were verified during the year and no material discrepancies werenotice on such verification. In our opinion this periodicity of physical verification isreasonable having regard to the size of the Company and the nature of its assets.
(c) According to the information and explanations given to us and onthe basis of our examination of the records of the Company there were no immovableproperties are held in the name of the Company at the Regional office the Company.
ii. In respect of Inventories:
(a) The inventories have been physically verified by the managementduring the year. In our opinion the frequency of such verification is reasonable.
(b) The procedures of physical verification of inventories followed bythe management are reasonable and adequate in relation to the size of the Company and thenature of its business.
(c) The Company has maintained proper records of the said stocks. Asexplained to us there were no material discrepancies noticed on physical verification ofinventory as compared to the book records.
iii. During the year the Company has not granted any loans secured orunsecured to parties covered in the register maintained under section 189 of the Act.Hence paragraph 3 (iii) of the Order is not applicable
iv. In our opinion and according to the information and explanationsgiven to us the Company has complied with the provisions of section 185 and 186 of theAct with respect to the loans investments guarantees and securities.
v. Company has not accepted any deposits within the meaning ofprovisions of sections 73 to 76 or any other relevant provisions of the Companies Act2013 and the rules framed there under.
vi. We have broadly reviewed the books of account relating tomaterials labour and other items of cost maintained by the Company pursuant to the Rulesmade by the Central Government for the maintenance of cost records under sub-section (1)of Section 148 of the Act in respect of the activities carried on by the Company whereverapplicable and we are of the opinion that prima facie the prescribed accounts and recordshave been made and maintained. However we have not made a detailed examination of therecords.
vii. In respect of statutory dues:
a) According to the information and explanations given to us and on thebasis of examination of the records of the Company amounts deducted/ accrued in the booksof account in respect of undisputed statutory dues including provident fund employees'state insurance income-tax sales-tax Goods and service tax duty of customs duty ofexcise cess and other material statutory dues have been regularly deposited during theyear by the Company with the appropriate authorities.
According to the information and explanations given to us noundisputed amounts are payable in respect of income tax sales tax Goods and servicestax duty of customs duty of excise value added tax or cess and other material statutorydues were in arrears as at 31 March 2020 for a period of more than six months from thedate they became payable.
b) According to the information and explanations given to us there areno material dues of duty of customs income tax service tax which have not been depositedwith the appropriate authorities on account of any dispute. However according toinformation and explanations given to us the dues of Value added tax have not beendeposited by the Company on account of disputes pending are as under:
|Name of the statute ||Name of the dues ||Amount disputed ||Period ||Forum where dispute is pending |
|Income Tax dues ||Income Tax ||43.42 ||AY07-08 ||CPC |
|Income Tax dues ||Income Tax ||409.91 ||AY08-09 ||AO |
|Income Tax dues ||Income Tax ||29.23 ||AY09-10 ||AO |
|Income Tax dues ||Income Tax ||87.49 ||AY10-11 ||AO |
|Income Tax dues ||Income Tax ||0.10 ||AY 2011-12 ||ITBA |
|Income Tax dues ||Income Tax ||853.87 ||AY 2011-12 ||ITBA |
|Income Tax dues ||Income Tax ||100.86 ||AY 2012-13 ||ITBA |
|Income Tax dues ||Income Tax ||413.39 ||AY 2013-14 ||AO |
|Income Tax dues ||Income Tax ||379.37 ||AY 2014-15 ||AO |
|Income Tax dues ||Income Tax ||0.01 ||AY 2015-16 ||CPC |
|Income Tax dues ||Income Tax ||72.07 ||AY 2017-18 ||CPC |
|Income Tax dues ||Income Tax ||18.52 ||AY 2017-18 ||CPC |
|TDS Penalties ||ITO(TDS) ||1.14 ||2009-10 ||CPC |
|TDS Penalties ||ITO(TDS) ||3.17 ||2010-11 ||CPC |
|TDS Penalties ||ITO(TDS) ||1.94 ||2011-12 ||CPC |
|TDS Penalties ||ITO(TDS) ||5.28 ||2012-13 ||CPC |
|TDS Penalties ||ITO(TDS) ||2.77 ||2013-14 ||CPC |
|TDS Penalties ||ITO(TDS) ||1.77 ||2014-15 ||CPC |
|TDS Penalties ||ITO(TDS) ||0.93 ||2015-16 ||CPC |
|TDS Penalties ||ITO(TDS) ||0.07 ||2016-17 ||CPC |
|TDS Penalties ||ITO(TDS) ||0.06 ||2017-18 ||CPC |
|TDS Penalties ||ITO(TDS) ||2.43 ||2018-19 ||CPC |
|TDS Penalties ||ITO(TDS) ||1.55 ||2019-20 ||CPC |
|Submission of "C" ||Sales Tax ||43.21 ||2010-11 ||STAT Hyd |
|Submission of C ||Sales Tax ||34.01 ||2011-12 ||STAT HYD |
|Submission of C ||Sales Tax ||8.26 ||2012-13 ||ADC Punjagutta Div. Hyd |
|Submission of C ||Sales Tax ||81.02 ||2013-14 ||ADC Punjagutta Div. Hyd |
|Submission of C ||Sales Tax ||7.01 ||2014-15 ||CTO Punjagutta Div. Hyd |
|Submission of C ||Sales Tax ||40.38 ||2014-15 ||CTO Punjagutta Div. Hyd |
|VAT Tax ||Sales Tax ||1.00 ||2013-14 to 2015-16 ||CTO Punjagutta Div. Hyd |
|VAT Tax ||Sales Tax ||4484.80 ||2010-11 to 2012-13 ||AC(CT) Chennai TN |
|Contribution ||ESI ||0.03 ||2019-20 ||Director ESI |
viii. According to the information and explanations given to us and onthe basis of examination of the records the company has defaulted in repayment of loansalong with interest to the Banks/financial institutions during the year. The details ofoverdue principal of the company's borrowings are as follows we were unable to arrive atthe overdue interest due to inadequate information.
|Bank/Financial institution ||Principal (Amount in Crores) |
|1. Exim Import Bank of India ||25.00 |
|2. Punjab national Bank ||371.41 |
|3. IDBI Bank ||649.60 |
|4. Edelweiss Asset reconstruction ||77.20 |
|5. Andhra Bank ||214.43 |
|6. Central Bank ||389.35 |
|7. UCO Bank ||173.67 |
|8. L&T Infrastructure Finance Co.Ltd ||4.18 |
|9. SREI Equipment finance ||23.00 |
|Total ||1927.84 |
ix. The Company did not raise any money by way of initial public offeror further public offer (including debt instruments) and term loans during the year.Accordingly paragraph 3 (ix) of the Order is not applicable.
x. According to the information and explanations given to us nomaterial fraud by the company or on the Company by its officers or employees has beennoticed or reported during the course of our audit.
xi. According to the information and explanations given to us and basedon our examination of the records of the Company the Company has not paid managerialremuneration to its Director.
xii. In our opinion and according to the information and explanationsgiven to us the Company is not a Nidhi company. Accordingly paragraph 3(xii) of theOrder is not applicable.
xiii. According to the information and explanations given to us andbased on our examination of the records of the Company transactions with the relatedparties are in compliance with sections 177 and 188 of the Act where applicable anddetails of such transactions have been disclosed in the financial statements as requiredby the applicable accounting standards;
xiv. According to the information and explanations give to us and basedon our examination of the records of the Company the Company has not made anypreferential allotment or private placement of shares and has complied with Section 42 ofthe Companies Act 2013 and hence reporting under clause 3(xiv) of the Order is notapplicable to the Company.
xv. According to the information and explanations given to us and basedon our examination of the records of the Company the Company has not entered into noncashtransactions with directors or persons connected with him. Accordingly paragraph 3(xv) ofthe Order is not applicable.
xvi. Requirement of registration if any under section 45-IA of ReserveBank of India Act 1934 are dealt at Central Office.
| ||FOR VENUGOPAL & CHENOY |
| ||CHARTERED ACCOUNTANTS |
| ||FRN:004671S |
| ||( P.V.SRI HARI ) |
| ||Partner |
| ||Membership No.021961 |
| ||UDIN: 20021961AAAABS7324 |
|Place : Hyderabad || |
|Date : 29.06.2020 || |
Annexure - B to the Auditors Report
Report on the Internal Financial Controls under Clause (i) ofSub-section 3 of Section 143 of the Companies Act 2013 ("the Act")
We have audited the internal financial controls over financialreporting of M/s.NEUEON TOWERS LIMITED (the Company") as of 31 March2020 in conjunction with our audit of Ind AS financial statements of the Company for theyear ended on that date.
Management's Responsibility for Internal Financial Controls
The Company's management is responsible for establishing andmaintaining internal financial controls based on the internal control over financialreporting criteria established by the Company considering the essential components ofinternal control stated in the Guidance Note on Audit of Internal Financial Controls overFinancial Reporting issued by the Institute of Chartered Accountants of India ('ICAI').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.
Our responsibility is to express an opinion on the Company's internalfinancial controls over financial reporting based on our audit. We conducted our audit inaccordance with the Guidance Note on Audit of Internal Financial Controls over FinancialReporting (the Guidance Note") and the Standards on Auditing issued by ICAIand deemed to be prescribed under section 143(10) of the Companies Act 2013 to theextent applicable to an audit of internal financial controls both applicable to an auditof Internal Financial Controls and both issued by the Institute of Chartered Accountantsof India. Those Standards and the Guidance Note require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whetheradequate internal financial controls over financial reporting was established andmaintained and if such controls operated effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence aboutthe adequacy of the internal financial controls system over financial reporting and theiroperating effectiveness. Our audit of internal financial controls over financial reportingincluded obtaining an understanding of internal financial controls over financialreporting assessing the risk that a material weakness exists and testing and evaluatingthe design and operating effectiveness of internal control based on the assessed risk. Theprocedures selected depend on the auditor's judgment including the assessment of therisks of material misstatement of the financial statements whether due to fraud or error.
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 over financial reporting.
Meaning of Internal Financial Controls over Financial Reporting
A company's internal financial control over financial reporting is aprocess designed to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles. A company's internal financial control overfinancial reporting includes those policies and procedures that (1) pertain to themaintenance of records that in reasonable detail accurately and fairly reflect thetransactions and dispositions of the assets of the company; (2) provide reasonableassurance that transactions are recorded as necessary to permit preparation of 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 financial statements.
Inherent Limitations of Internal FinancialControls over Financial Reporting
Because of the inherent limitations of internal financial controls overfinancial reporting including the possibility of collusion or improper managementoverride of controls material misstatements due to error or fraud may occur and not bedetected. Also projections of any evaluation of the internal financial controls overfinancial reporting to future periods are subject to the risk that the internal financialcontrol over financial reporting may become inadequate because of changes in conditionsor that the degree of compliance with the policies or procedures may deteriorate.
In our opinion the Company has in all material respects an adequateinternal financial controls system over financial reporting and such internal financialcontrols over financial reporting were operating effectively as at 31 March 2020 based onthe internal control over financial reporting criteria established by 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.
FOR VENUGOPAL & CHENOY CHARTERED ACCOUNTANTS FRN:004671S
|Place : Hyderabad ||( P.V.SRI HARI ) |
|Date :29.06.2020 ||Partner |
| ||Membership No.021961 |
| ||UDIN: 20021961AAAABS7324 |