To the Members of
Lippi Systems Limited
Report on the Audit of the Financial Statements
Opinion
We have audited the financial statements of Lippi Systems Limited ("the
company"), which comprise the Balance Sheet as at 31st March, 2023, the Statement of
Profit and Loss (including Other Comprehensive Income), Statement of changes in equity and
Statement of cash flows for the year ended and notes to the Financial Statements including
a summary of significant accounting policies and other explanatory information.
In our opinion and to the best of our information and according to the explanations
given to us, the aforesaid financial statements give the information as required by the
Companies Act, 2013, as amended ("the Act") in the manner so required and give a
true and fair view in conformity with the Indian Accounting Standards prescribed under
section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015,
as amended, ("Ind AS") & other accounting principles generally accepted in
India, of the state of affairs of the Company as at 31st March, 2023, its loss (including
other comprehensive income), its cash flows and the changes in equity for the year ended
on that date.
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 ("the Act"). Our
responsibilities under those SAs are further described in the Auditors Responsibilities
for the Audit of the Financial Statements section of our report. We are independent of the
Company in accordance with the Code of Ethics issued by the Institute of Chartered
Accountants of India together with the ethical requirements that are relevant to our audit
of the financial statements under the provisions of the Act, and the Rules thereunder, and
we have fulfilled our other ethical responsibilities in accordance with these requirements
and the Code of Ethics. We believe that the audit evidence obtained by us, is sufficient
and appropriate to provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most
significance in our audit of the financial statements of the current period. As the entity
had very limited operations during the financial year, in our opinion, there are no key
audit matters that require significant auditors attention.
Other Matters
The financial statements of the company for the year ended March 31, 2022, were audited
by
M/s. Vijay Moondra & Co., who expressed an unmodified opinion on those statements.
Information Other than the Financial Statements and Auditors Report Thereon
The Companys Board of Directors is responsible for the preparation of the other
information. The other information comprises the information included in the Management
Discussion and Analysis, Boards Report including Annexures to Boards Report, Business
Responsibility Report, Corporate Governance and Shareholders Information, but does not
include the financial statements and our auditors report thereon. The above-mentioned
reports comprising of other information are expected to be made available to us after the
date of this auditors report.
Our opinion on the financial statements does not cover the other information and we do
not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read
the other information identified above when it becomes available and, in doing so,
consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit, or otherwise appears to be materially
misstated. If based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact. We have
nothing to report in this regard.
When we read the above-mentioned reports comprising other information and if we
conclude that there is a material misstatement therein, we are required to communicate the
matter to those charged with governance and describe actions applicable in the applicable
laws and regulations.
Responsibilities of Management and Those Charged with Governance for the Financial
Statements
The Companys Management is responsible for the matters stated in section 134(5) the
Act with respect to the preparation of these Ind AS financial statements that give a true
and fair view of the financial position, financial performance, cash flows and changes in
equity statement of the Company in accordance with the Accounting principles generally
accepted in India, including the Accountant Standards (Ind AS) referred to in section 133
of the Act read with Companies (Indian Accounting Standards) Rules, 2015 (as amended).
This responsibility includes maintenance of adequate accounting records in accordance with
the provisions of the Act for safeguarding the assets of the Company and for preventing
and detecting frauds and other irregularities, selection and application of appropriate
accounting policies, making judgements and estimates that are reasonable and prudent, and
design, implementation and maintenance of adequate internal financial control that we are
operating effectively for ensuring the accuracy and completeness of accounting records
relevant to the preparation and presentation of the Ind AS financial statements that give
a true and fair view and are free from material misstatement, whether due to fraud or
error.
In preparing the financial statements, management is responsible for assessing the
Companys ability to continue as a going concern, disclosing, as applicable, matters
related to going concern and using the going concern basis of accounting unless management
either intends to liquidate the Company or to cease operations, or has no realistic
alternative but to do so.
The Board of Directors are responsible for overseeing the Companys financial reporting
process.
Auditors Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial
statements as a whole are free from material misstatement, whether due to fraud or error,
and to issue an auditors report that includes our opinion. Reasonable assurance is a high
level of assurance, but is not a guarantee that an audit conducted in accordance with SAs
will always detect a material misstatement when it exists. Misstatements can arise from
fraud or error and are considered material if, individually or in the aggregate, they
could reasonably be expected to influence the economic decisions of users taken on the
basis of these financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and
maintain
professional skepticism throughout the audit. We also:
l Identify and assess the risks of material misstatement of the financial statements,
whether due to fraud or error, design and perform audit procedures responsive to those
risks, and
obtain audit evidence that is sufficient and appropriate to provide a basis for our
opinion. The risk of not detecting a material misstatement resulting from fraud is higher
than for one resulting from error, as fraud may involve collusion, forgery, intentional
omissions, misrepresentations, or the override of internal control.
l Obtain an understanding of internal control relevant to the audit in order to design
audit procedures that are appropriate in the circumstances. Under section 143(3)(I) of the
Act, we are also responsible for expressing our opinion on whether the company has
adequate internal financial controls with reference to financial statements in place and
the operating effectiveness of such controls.
l Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by management.
l Conclude on the appropriateness of managements use of the going concern basis of
accounting and, based on the audit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast significant doubt on the Companys
ability to continue as a going concern. If we conclude that a material uncertainty exists,
we are required to draw attention in our auditors report to the related disclosures in
the financial statements or, if such disclosures are inadequate, to modify our opinion.
Our conclusions are based on the audit evidence obtained up to the date of our auditors
report. However, future events or conditions may cause the Company to cease to continue as
a going concern.
l Evaluate the overall presentation, structure and content of the financial statements,
including the disclosures, and whether the financial statements represent the underlying
transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the standalone financial statements
that, individually or in aggregate, makes it probable that the economic decisions of a
reasonably knowledgeable user of the standalone financial statements may be influenced. We
consider quantitative materiality and qualitative factors in (i) planning the scope of our
audit work and in evaluating the results of our work; and (ii) to evaluate the effect of
any identified misstatements in the standalone financial statements.
We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any
significant deficiencies in internal control with reference to financial statements that
we identify during our audit.
We also provide those charged with governance with a statement that we have complied
with relevant ethical requirements regarding independence, and to communicate with them
all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards.
From the matters communicated with those charged with governance, we determine those
matters that were of most significance in the audit of the financial statements of the
current period and are therefore the key audit matters. We describe these matters in our
auditors report unless law or regulation precludes public disclosure about the matter or
when, in extremely rare circumstances, we determine that a matter should not be
communicated in our report because the adverse consequences of doing so would reasonably
be expected to outweigh the public interest benefits of such communication.
Report on other Legal and regulatory requirements
1. As required by the Companies (Auditors Report) Order, 2020 ("the Order")
issued by the Central Government of India in terms of sub-section 11 of section 143 of the
Act, we give in the Annexure-A statement on the matters specified in paragraphs 3 and 4 of
the Order.
2. As required by section 143(3) of the Act, we report that:
a. We have sought and obtained all the information and explanations which to the best
of our knowledge and belief were necessary for the purpose of our audit.
b. In our opinion, proper books of account as required by law have been kept by the
Company so far as it appears from our examination of those books.
c. The Balance Sheet, Statement of Profit and Loss (including other comprehensive
income), Cash Flow Statement and Statement of Change in Equity dealt with by this Report
are in agreement with the books of account.
d. In our opinion, the Ind AS financial statements comply with the Accounting Standards
(Ind AS) referred to in section 133 of the Companies Act, 2013 read with Companies (Indian
Accounting Standards) Rules, 2015, as amended.
e. On the basis of written representations received from the directors as on March 31,
2023, and taken on record by the Board of Directors, none of the directors is disqualified
as on March 31, 2023, from being appointed as a director in terms of section 164(2) of the
Companies Act, 2013.
f. With respect to the adequacy of the internal finance controls with reference to
financial statements of the Company and the operating effectiveness of such control, refer
to our separate Report in "Annexure-B". Our report does not express modified
opinion on the adequacy and operating effectiveness of the Companys internal financial
controls with reference to financial statements.
g. With respect to the other matters to be included in the Auditors Report in
accordance with the requirements of section 197(16) of the Act, as amended:
In our opinion and to the best of our information and according to the explanations
given to us, the remuneration paid by the Company to its directors during the year is in
accordance with the provisions of section 197 of the Act.
h. With respect to the other matters to be included in the Auditors Report in
accordance with Rule 11 of the Companies (Audit & Auditors) Rules 2014, in our opinion
and to the best of our information and according to explanations given to us by the
management, the requirements of the same are duly complied with as under:
i. As informed to us, the Company does not have any pending litigations which would
impact its financial position;
ii. The Company did not have any long-term contracts including derivatives contracts
for which there were any material foreseeable losses;
iii. There were no amounts which were required to be transferred to the Investor
Education and Protection Fund by the Company.
iv. a) The Management has represented that, to the best of its knowledge and belief, as
disclosed in Note 32 to the financial statements no funds have been advanced or loaned or
invested (either from borrowed funds or share premium or any other sources or kind of
funds) by the Company to or in any other person(s) or entity(ies), including foreign
entities ("Intermediaries"), with the understanding, whether recorded in writing
or otherwise, that the Intermediary shall, directly or indirectly lend or invest in other
persons or entities identified in any manner whatsoever by or on behalf of the Company
("Ultimate Beneficiaries") or provide any guarantee, security or the like on
behalf of the Ultimate Beneficiaries.
b) The Management has represented, that, to the best of its knowledge and belief, as
disclosed in Note 32 to the financial statements, no funds have been received by the
Company from any person(s) or entity(ies), including foreign entities ("Funding
Parties"), with the understanding, whether recorded in writing or otherwise, that the
Company shall, directly or indirectly, lend or invest in other persons or entities
identified in any manner whatsoever by or on behalf of the Funding Party ("Ultimate
Beneficiaries") or provide any guarantee, security or the like on behalf of the
Ultimate Beneficiaries.
c) Based on the audit procedures performed that have been considered reasonable and
appropriate in the circumstances, nothing has come to our notice that has caused us to
believe that the representations under sub-clause (i) and (ii) of Rule 11(e), as provided
under (a) and (b) above, contain any material misstatement.
v. The Company has not declared or paid any dividend during the year and has not
proposed final dividend for the year.
vi. Proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014 for maintaining books
of account using accounting software which has a feature of recording audit trail (edit
log) facility is applicable to the Company with effect from April 1, 2023, and
accordingly, reporting under Rule 11(g) of Companies (Audit and Auditors) Rules, 2014 is
not applicable for the financial year ended March 31, 2023.
3. With respect to the other matters to be included in the Auditors Report in
accordance with
the requirements of section 197(16) of the Act, as amended,
In our opinion and according to the information and explanations given to us, the
remuneration paid to any director by the company is not in excess of the limits laid down
under section 197 of the Act.
|
For Ashok Dhariwal & Co. |
|
Chartered Accountants |
|
(Registration No. 100648W) |
|
(CA Ashok Dhariwal) |
|
Partner |
| Place: Ahmedabad |
Membership No. 036452 |
| Date: 30/05/2023 |
UDIN: 23036452BGUSAK7938 |
Annexure "A" to Independent Auditors Report
Referred to in Paragraph 1 under the heading of "report on other legal and
regulatory requirements" of our report of even date
(i) In respect of its Property, Plant & Equipment & Intangible Assets:
a. (A) The Company has maintained proper records showing full particulars including,
quantitative details and situation of the Property, Plant & Equipment.
(B) The Company has maintained proper records showing full particulars of intangible
assets.
b. The Property, Plant and Equipment are physically verified by the Management
according to a phased programme designed to cover all the items over a period of three
years which, in our opinion, is reasonable having regard to the size of the Company and
the nature of its assets. Pursuant to the programme, a portion of the Property, Plant and
Equipment has been physically verified by the Management during the year and no material
discrepancies have been noticed on such verification.
c. The title deeds of immoveable properties (other than those that have been taken on
lease and the lease agreements are duly executed in favour of the Company) are held in the
name of the company as at the balance sheet date.
d. The Company has not revalued any of its Property, Plant & Equipment (including
right of use of assets) and Intangible Assets during the year.
e. No proceedings have been initiated during the year or are pending against the
Company as at 31st March, 2023 for holding any benami property under the Benami
Transactions (Prohibition) Act, 1988 (as amended in 2016) and rules made thereunder.
(ii) In respect of its inventories:
a) The company has no operations on-going during the year therefore there are no
inventories and hence the clause (ii) (a) of the Companies (Auditors Report) Order, 2020
is not applicable.
b) According to the information and explanations given to us, the Company has not been
sanctioned working capital limits in excess of Rs. 5 crores, in aggregate, at points of
time during the year, from banks or financial institutions on the basis of security of
current assets, hence reporting under clause (x)(b) of the Order is not applicable to the
Company.
(ii)
a) According to the information and explanations given to us, during the year company
has advanced loans to parties other than subsidiaries, joint ventures and associated. The
details of the said loans are given below: b) According to the information and explanation
given to us and based on the audit procedures conducted by us, in our opinion, the terms
and conditions of the grant of all the above-mentioned loans, during the year are, in our
opinion, prima facie, not prejudicial to the Companys interest.
c) According to the information and explanation given to us and based on the audit
procedures conducted by us, in our opinion, the schedule of repayment of principal &
receipt of interest has not been stipulated. However, the payment of interest is regular.
d) According to the information and explanation given to us and based on the audit
procedures conducted by us, in our opinion, there are no amounts of loans granted to
companies which are overdue for more than ninety days.
e) According to the information and explanation given to us and based on the audit
procedures conducted by us, in our opinion, no loans which had fallen due during the year,
that have been renewed or extended or fresh loans granted to settle the over dues of
existing loans given to the same parties.
f) The Company has granted loans aggregating 2.45 crore during the year without
specifying any terms or period of repayment. These loans account for 100% of the loans
granted during the year.
(iv) In our opinion and according to the information and explanations given to us, the
Company has not advanced loans to persons covered under the provisions of section 185 or
granted securities under section 186 of the Act. Hence reporting under clause (iv) of the
Order is not applicable.
(v) According to the information and explanations given to us, the Company has not
accepted any deposits or amounts which are deemed to be deposits within the meaning of
Sections 73, 74, 75 and 76 of the Act and the Rules framed there under to the extent
notified.
(vi) According to the information and explanations given to us, the Central Government
of India has not specified the maintenance of cost records under sub-section (1) of the
section 148 of the Act for any of the products of the Company.
vii) According to the information and explanations given to us in respect of statutory
dues: a) The Company has generally been regular in depositing undisputed statutory dues
including goods and services tax (GST), provident fund, employees state insurance,
income-tax, sales-tax, service tax, duty of customs, duty of excise, value added tax, cess
and any other material statutory dues with the appropriate authorities. There were no
undisputed statutory dues in arrears as on 31st March, 2023 for a period of more than six
months from the date they became payable.
b) There are no amounts payable in respect statutory dues referred to in sub clause (a)
which have not been deposited on account of disputes.
(viii) There were no transactions relating to previously unrecorded income that were
surrendered or disclosed as income in the tax assessments under the Income Tax Act, 1961
(43 of 1961) during the year.
(ix) a) Based on our audit procedures and according to the information and explanations
given to us, we are of the opinion that the Company has no outstanding borrowings hence,
the clause (ix)(a) of the said order, stating that the company has not defaulted in
repayment of loans or other borrowings or in the payment of interest thereon to any
lender, is not applicable.
b) The Company has not been declared wilful defaulter by any bank or financial
institution or government or any government authority.
c) To the best of our knowledge and belief, in our opinion, no term loans have been
availed by the company as a consequence, application of term loan for business purpose as
per clause (ix) (c) of the order is not applicable to the company.
d) On an overall examination of the financial statements of the company, no funds have
been raised on short-term basis.
e) On an overall examination of the financial statements of the Company, the Company
has not taken any funds from any entity or person on account of or to meet the obligations
of its subsidiaries, an associate or a joint venture.
f) The Company has not raised loans during the year on the pledge of securities held in
its subsidiaries or joint ventures or associate companies.
(x)
a) During the year, the company has not raised money by way of initial public offer or
further public offer (including debt instrument). Hence reporting under clause (x)(a) of
the Order is not applicable.
b) During the year the Company has not made any preferential allotment or private
placement of shares or convertible debentures (fully or partly or optionally) and hence
reporting under clause (x)(b) of the Order is not applicable to the Company.
(xi) a) To the best of our knowledge and according to the information and explanations
given to us, no fraud by the company or any fraud on the company has been noticed or
reported during the course of our audit that causes the financial statements to be
materially misstated.
b) To the best of our knowledge, no report under sub-section (12) of section 143 of the
Companies Act has been filed in Form ADT-4 as prescribed under rule 13 of Companies (Audit
and Auditors) Rules, 2014 with the Central Government, during the year and up to the date
of this report.
c) As represented by the Management, there was no whistle blower complaints received by
the Company during the year (and up to the date of this audit report).
(xii) The company is not a Nidhi Company hence the provisions of clause (xii) of
paragraph 3 of the Order are not applicable to the Company.
(xiii) Based upon the audit procedures performed and according to the information and
explanations given to us, all transactions with related parties are in compliance with
sections 177 and 188 of Companies Act, 2013 where applicable and the details have been
disclosed in the financial statements as required by the applicable Indian Accounting
Standards (Ind AS) 24, Related Party Disclosures specified under section 133 of the Act.
(xiv)
a) In our opinion the Company has an adequate internal audit system commensurate with
the size and the nature of the entity.
b) We have considered the internal audit reports of the Company issued till date, for
the year under audit, in determining the nature, timing and extent of our audit
procedures.
(xv) The company has not entered into any non-cash transactions with directors or
persons connected with him. Hence, the provisions of clause (xv) of paragraph 3 of the
Order are not applicable to the Company.
(xvi) The company is not required to be registered under section 45-IA of the Reserve
Bank of India Act, 1934. Hence, reporting under clause (xvi) (a), (b), (c) and (d) of the
order is not applicable.
(xvii) The Company has incurred cash losses of Rs. 248.57 Lakhs during the financial
year covered by our audit and not in the immediately preceding financial year.
(xviii) There has been no resignation of the statutory auditors of the Company during
the year.
(xix) According to the information and explanations given to us and on the basis of the
financial ratios, ageing and expected dates of realization of financial assets and payment
of financial liabilities (Asset Liability Maturity (ALM) pattern), other information
accompanying the financial statements and our knowledge of the Board of Directors and
Management plans and based on our examination of the evidence supporting the assumptions,
we are of the opinion that no material uncertainty exists as on the date of the audit
report that Company is capable of meeting its liabilities existing at the date of balance
sheet as and when they fall due within a period of one year from the balance sheet date.
(xx) The Company was not having net worth of rupees five hundred crore or more, or
turnover of rupees one thousand crore or more or a net profit of rupees five crore or more
during the immediately preceding financial year and hence, provisions of Section 135 of
the Act are not applicable to the Company during the year Accordingly, reporting under
clause 3(xx) of the Order is not applicable for the year.
|
For Ashok Dhariwal & Co. |
|
Chartered Accountants |
|
(Registration No. 100648W) |
|
(CA Ashok Dhariwal) |
|
Partner |
| Place: Ahmedabad |
Membership No. 036452 |
| Date: 30/05/2023 |
UDIN: 23036452BGUSAK7938 |
Annexure "B" to Independent Auditors Report
Referred to in paragraph 2(h) under Report on Other Legal and Regulatory Requirements
of our report of even date
Report on the Internal Financial Controls with reference to financial statements under
section 143(3)(i) of the Companies Act, 2013("the Act")
We have audited the internal financial controls with reference to financial statements
of Lippi Systems Limited ("the Company") as of March 31, 2023 in conjunction
with our audit of the Ind AS financial statements of the Company for the year ended on
that date.
Managements Responsibility for Internal Financial Controls
The Companys management is responsible for establishing and maintaining internal
financial controls based on the internal financial controls with reference to financial
statements criteria established by the Company considering the essential components of
internal control stated in the Guidance Note on Audit of Internal Financial Controls over
Financial Reporting (the "Guidance Note"), issued by the Institute of Chartered
Accountants of India. These responsibilities include the design, implementation and
maintenance of adequate internal financial controls that were operating effectively for
ensuring the orderly and efficient conduct of its business, including adherence to the
companys policies, the safeguarding of its assets, the prevention and detection of frauds
and errors, the accuracy and completeness of the under the Act.
Auditors Responsibility
Our responsibility is to express an opinion on the Companys internal financial
controls with reference to Financial Statement based on our audit. We conducted our audit
in accordance with the Guidance Note and the Standards on Auditing, issued by ICAI and
deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the extent
applicable to an audit of internal financial controls, both applicable to and audit of
Internal Financial Controls and, both issued by the Institute of Chartered Accountants of
India. Those Standards and the Guidance Note require that we comply with ethical
requirements and plan and perform the audit to obtain reasonable assurance about whether
adequate internal financial controls with reference to financial statements was
established and maintained and if such controls operated effectively in all material
respects.
Our audit involves performing procedures to obtain evidence about the adequacy of the
internal financial controls system with reference to financial statement and their
operating effectiveness. Our audit of internal financial controls with reference to
financial statement included obtaining and understanding of internal financial statements,
assessing the risk that a material weakness exists, and testing and evaluating the design
and operating effectiveness of internal control based on the assessed risk. The procedures
selected depend on the auditors judgement, including the assessment of the risks of
material misstatement of the Ind AS financial statements, whether due to fraud or error.
We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion on the Companys internal financial controls system
with reference to financial statements.
Meaning of Internal Financial Controls with reference to Financial Statements
A Companys internal financial controls with reference to Financial Statement is a
process designed to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of Ind AS financial statements for external purposes in
accordance with generally accepted accounting principles. A Companys internal financial
control with reference to financial statements includes those policies and procedures
that:-
(1) Pertain to the maintenance of records that, in reasonable details, accurately and
fairly reflect the transactions and dispositions of the assets of the Company;
(2) Provide reasonable assurance that transactions are recorded as necessary to permit
preparation of financial statements in accordance with generally accepted accounting
principles, and that receipts and expenditures of the Company are being made only in
accordance with authorization of management and directors of the company; and
(3) Provide reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of the Companys assets that could have a
material effect on the financial statements.
Inherent Limitations of Internal Financial Controls with reference to Financial
Statements
Because of the inherent limitations of internal financial controls with reference to
Financial Statements, including the possibility of collusion or improper management
override of controls, material misstatements due to error or fraud may occur and not be
detected. Also, projections of any evaluation of the internal financial controls with
reference to financial statements to future periods are subject to the risk that the
internal financial control with reference to financial statements may become inadequate
because of changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate.
Opinion
In our opinion, to the best of our information and according to the explanations given
to us, the Company has, in all material respects, an adequate internal financial controls
system over financial reporting and such internal financial controls over financial
reporting were operating effectively as at 31st March, 2023, based on the internal control
over financial reporting criteria established by the Company considering the essential
components of internal control stated in the Guidance Note on Audit of Internal Financial
Controls Over Financial Reporting issued by the Institute of Chartered Accountants of
India.
|
For Ashok Dhariwal & Co. |
|
Chartered Accountants |
|
(Registration No. 100648W) |
|
(CA Ashok Dhariwal) |
|
Partner |
| Place: Ahmedabad |
Membership No. 036452 |
| Date: 30/05/2023 |
UDIN: 23036452BGUSAK7938 |
+91-9892691696
