To,
The Members of Ducon Infratechnologies Limited
Report on the Audit of the Standalone Financial Statements
Opinion
We have audited the standalone financial statements of
DuconInfratechnologies Limited ("the Company"), which comprise the Balance Sheet
as at March 31, 2023, and the statement of Prot and L oss, statement of Changes in Equity
and the statement of Cash Flows for the year then ended, and notes to the financial
statements, including a summary of signicant 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
required by the Companies Act, 2013 in the manner so required, and give a true and fair
view, in conformity with accounting principles generally accepted in India, of the state
of a airs of the Company as at March 31, 2023, and its prot, changes in equity and its
cash o ws for the year ended on that date.
Basis of Opinion
We conducted our audit in accordance with Standards on Auditing (SAs)
specied under section 143(10) of the Companies Act, 2013. Our responsibilities under those
standards 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 ethical requirements that are relevant to our audit of the financial
statements as per the ICAIs Code of Ethics and the provisions of the Companies Act,
2013, and we have fullled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Emphasis of Matters
i) The Company has made investments in equity shares of a private
limited company aggregating to Rs. 500.00 lakhs as on March 31, 2023 reported under
Investments in Non-Current Assets. The investments are to be measured at fair value in the
statement of financial position as per requirements of Indian Accounting Standard 109.
However, keeping in view their long term business synergy and potential, the management
has been decided to value such investments at cost for the year ended March 31, 2023.
ii) The overseas sales and overseas purchases of the Company transacted
during the year, are in the nature of "out and out supply" of goods which are
exempted from GST as per the applicable provisions and therefore the same is not disclosed
in the monthly GST returns led by the Company, however the same is disclosed in Annual GST
Return (GSTR-9 / 9C) led by the Company.
Our opinion is not modied in respect of these matters.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment,
were of most signicanc e in our audit of the financial statements of the current period.
These matters were addressed in the context of our audit of the financial statements as a
whole, and in forming our opinion thereon, and we do not provide a separate opinion on
these matters.
1) Evaluation of uncertain tax liabilities (Contingent Liabilities).
Refer Note No.22.1 forming part of financial statements. Considering its probable impact
on prot / loss, we have considered this as Key Audit Matter.
We have performed following substantive audit procedures:-
(a) Obtained details of completed tax assessments and demands up to the
year ended March 31, 2023 from management.
(b) We performed our internal procedures to analyse the
managements underlying assumptions in estimating the tax provision
and the possible outcome of the disputes.
(c) We also legal precedence, referred to various case laws and other
rulings in evaluating managements position on these
uncertain tax litigations.
(d) Additionally, we considered the impact of latest information in
respect of uncertain tax positions as on March 31, 2023 to evaluate whether any change was
required to managements position on these uncertainties.
Information other than the Standalone Financials Statements and
Auditors Report Thereon
The Companys Board of Directors is responsible for the other
information. The other information comprises the information included in the
Directors Report including Annexures to Directors Report and Secretarial Audit
Report, but does not include the financial statements and our auditors report
thereon. The Directors Report and Secretarial Audit Report is expected to be made
available to us after the date of this auditors report.
Our opinion on the financial sta tements does not cover the other
information and we will 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 identied 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.
When we read the Directors Report and Secretarial Audit Report, if we
conclude that there is a material misstatement therein, we are required to communicate the
matter to those charged with governance and make disclosures and take specic actions as
per applicable laws and regulations, if required.
Responsibilities of Management and Those Charged with Governance for
the Standalone Financial Statements
The Companys Board of Directors is responsible for the matters
stated in section 134(5) of the Companies Act 2013 ("the Act") with respect to
the preparation of these standalone financial statements that give a true and fair view of
the financial position, financial performance, changes in equity and cash o ws of the
Company in accordance with the accounting principles generally accepted in India,
including the Accounting Standards specied under section 133 of the Act. This
responsibility also 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 judgments and estimates that are reasonable and prudent; and
design, implementation and maintenance of adequate internal financial controls that were
operating effectively for ensuring the accuracy and completeness of the accounting
records, relevant to the preparation and presentation of the 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, the Board of Directors 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 Responsibility for the Audit of Standalone 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 inuenc e 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 Companies Act, 2013, we are also responsible for expressing our opinion
on whether
the company has adequate internal financial controls system 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 signicant 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
nancial statements represent the underlying transactions and events in
a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among
other matters, the planned scope and timing of the audit
and signicant audit findings , including any signicant deciencies in
internal control 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 signicanc e in the audit of the financial stat
ements 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 benets 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 Companies Act, 2013, we give in the "Annexure A" a
statement on the matters specied in paragraphs 3 and 4 of the Order, to the extent
applicable.
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, the Statement of Prot and Loss, the Statement of
Changes in Equity and the Cash Flow Statement dealt
with by this Report are in agreement with the books of account;
(d) In our opinion, the aforesaid standalone financial statements
comply with the Accounting Standards specied under Section
133 of the Act, read with Rule 7 of the Companies (Accounts) Rules,
2014;
(e) On the basis of written representations received from the directors
as on March 31, 2023, taken on record by the Board of Directors, none of the directors is
disqualied as on March 31, 2023 from being appointed as a director in terms of section
164(2) of the Act;
(f) With respect to the adequacy of the internal financial controls
over financial reporting of the Company and the operating
e ectiveness of such controls, refer to our separate Report
in"Annexure B"; and
(g) With respect to the other matters to be included in the
Auditors Report in accordance with Rule 11 of the Companies (Audit
and Auditors) Rules, 2014, in our opinion and to the best of our
information and according to the explanations given to us:
i. The Company has disclosed the impact of pending litigations on its
financial position in its financial statements Refer Note 22.1 to
the Standalone Financial Statements.
ii. The Company did not have any long term contracts including
derivative contracts for which there were any material foreseeable
losses.
iii. There has been no delay in transferring amounts, required to be
transferred, to the Investor Education and Protection Fund by the
Company.
iv. (1) The management has represented, that, to the best of its
knowledge and belief, other than as disclosed in the notes to the accounts, no funds have
been advanced or loaned or invested 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,
whether, directly or indirectly, lend or invest in other persons or entities identied in
any manner whatsoever by or on behalf of the Company ("Ultimate Beneciaries ")
or provide any guarantee, security or the like on behalf of the Ultimate Beneciaries : and
(2) The management has represented, that, to the best of its
knowledge and belief, other than as disclosed in the notes to the accounts, 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, whether, directly or indirectly, lend or invest in
other persons or entities identied in any manner whatsoever by or on behalf of the Funding
Party ("Ultimate Beneciaries ") or provide any guarantee, security or the like
on behalf of the Ultimate Beneciaries; and
(3) Based on audit procedures which we considered reasonable and
appropriate in the circumstances, nothing has come to their notice that has caused them to
believe that the representations under sub-clause (i) and (ii) contain any material
misstatement.
v. The company has not declared or paid any dividend during the year in
contravention of the provisions of section 123 of the
Companies Act, 2013.
"Annexure A" forming part of Independent Auditors
Report
The Annexure referred to in our Independent Auditors Report of
even date to the members of the Company on the financial statements for the year ended
March 31, 2023, we report that:
On the basis of such checks as we considered appropriate and according
to the information and explanations given to us during the course of our audit, we report
that:
i) (a) 1. The Company has maintained proper records showing full
particulars, including quantitative details and situation of Property, Plant and Equipment
and relevant details of right-of-use assets.
2. The Company has maintained proper records showing full particulars
of intangible assets.
(b) According to the information and explanation given to us, the x ed
assets have been physically veried by the management at the end of the year and the
discrepancies noticed on such verication have been properly dealt with in the books of
accounts.
(c) There are no immovable properties held in the name of the Company,
therefore this clause of the Order is not applicable to the Company.
(d) The Company has not revalued any of its Property, Plant and
Equipment (including right-of-use assets) and intangible assets during the year.
(e) There are no proceedings initiated or are pending against the
company for holding any benami property under the prohibition of Benami Property
Transactions Act, 1988 and the rules made thereunder.
ii) (a) The Company is not having any inventory at any time during the
year; Accordingly, reporting under clause 3(ii)(a) of the Order is not applicable to the
Company.
(b) The company has been sanctioned working capital limits in excess of
Rs. 5 crores in aggregate from banks on the basis of security of current assets of the
company. The quarterly returns / statements led by the company with such banks differ
mainly because the overseas debtors which are not eligible for calculating drawing power
are not included in the book debts statement submitted to the bank. The details of the
same are as under:-
Quarter ending |
Value as per books of
accounts |
Value as per quarterly
return/ statement led with lenders |
Di erence |
Reasons for differences |
June 30, 2022 |
28,789.53 |
16,864.24 |
11,925.29 |
The Overseas
Debtors (out and out sales debtors) are not included in the quarterly books debts
statement submitted to the bank as the outstanding balance of overseas debtors are not
eligible for Drawing Power as per the terms of sanction with the banks. |
September 30, 2022 |
26,738.77 |
16,105.73 |
10,633.04 |
December 31, 2022 |
29,408.00 |
16,332.50 |
13,075.50 |
March 31, 2023 |
23,773.37 |
17,322.31 |
6,451.06 |
ii) During the current financial y ear, the Company has not made any
investments in, provided any guarantee or security or granted any loans or advances in the
nature of loans, secured or unsecured, to companies, rms , Limited Liability Partnerships
or any other parties; hence the Clause 3 (iii) of the Order are not applicable to the
Company.
iii) In our opinion and according to the information and explanations
given to us, the Company has complied with the provisions of
sections 185 and 186 of the Companies Act, wherever applicable, in
respect of loans, investments, guarantees and security.
iv) The Company has not accepted any deposit and hence directives
issued by the Reserve Bank of India and provisions of sections 73 to 76 or any other
provisions of Companies Act, 2013 and Rules framed thereunder reporting under clause 3(v)
of the Order is not applicable.
v) The Central Government has not prescribed the maintenance of cost
records under sub- section (1) of section 148 of the Act for any
of the activities of the Company; hence the Clause (vi) of paragraph 3
of the Order are not applicable to the Company.
vi) (a) In our opinion, the Company has been irregular in depositing
undisputed statutory dues, including Goods and Services tax, Provident Fund, Employees
State Insurance, Income Tax, Sales Tax, Service Tax, duty of Custom, duty of Excise, Value
Added Tax, Cess and other material statutory dues applicable to it with the appropriate
authorities.
According to the information and explanations given to us, there are
outstanding undisputed statutory dues as on March 31, 2023 for a period of more than six
months from the date they became payable as per the online Income tax portal of the
Company, the details of which are as follows:
| Nature of Statutory Dues |
Assessment Year |
Amount In Rs |
| Income Tax |
2017-2018 |
10.22 Lakhs (excluding interest and
penalty thereon) |
| Income Tax |
2018-2019 |
148.01 Lakhs (excluding interest and
penalty thereon) |
| Income Tax |
2019-2020 |
250 Lakhs (excluding interest and penalty
thereon) |
| Income Tax |
2020-2021 |
35.40 Lakhs (excluding interest and
penalty thereon) |
b) (b) According to information and explanation given to us, there are
no disputed statutory dues including Provident Fund, Employees State Insurance, Income
Tax, Sales Tax, Service Tax, GST and other statutory dues which have not been deposited on
account of dispute except as stated below :-
( in lakhs)
Particulars |
Period to which the amount
relates |
Forum where the dispute is
pending |
Amount |
| Income Tax |
F.Y. 2013-14 |
Assessing Officer |
0.42 |
| Income Tax |
F.Y. 2020-21 |
Assessing Officer |
4.13 |
| VAT |
F.Y. 2013-14 |
JCT Appeals |
23.18 |
viii) According to the information and explanations given to us, the
company has not surrendered or disclosed any transaction, previously unrecorded in the
books of accounts, in the tax assessments under the Income Tax Act, 1961, as income during
the year. Accordingly, the requirement to report on clause 3(viii) of the order is not
applicable to the company.
ix) (a) According to the information and explanations given to us and
as per the books and records examined by us, in our opinion, the Company has not defaulted
in repayment of loans or other borrowings or in the payment of interest thereon to any
lender including the loans and interest which are repayable on demand.
(b) According to the information and explanations given to us and the
records of the Company examined by us including representation received from the
management, the Company has not been declared wilful defaulter by any bank, financial
institution or other lenders or government or any government authority.
(c) The company has taken term loans during the year and the term loans
were applied for the purpose for which the loans were
obtained.
(d) On an overall examination of the financial statements of the
Company, prima facie, no funds raised on short-term basis have
been used for long term purposes by the Company.
(e) The Company has not taken any funds from any entity or person on
account of or to meet the obligations of its subsidiary.
Further the company does not have any associate or joint venture.
(f) The Company has not raised loans during the year on the pledge of
securities held in its subsidiary. Further the company does
not have any associate or joint venture.
x) (a) According to the information and explanations given to us and as
per the books and records examined by us, the Company has not raised money by way of
initial public offer or further public offer (including debt instruments). Accordingly,
reporting under clause 3(x)(a) of the Order is not applicable to the Company.
(b) According to the information and explanations given to us and as
per the books and records examined by us, the Company has not made any preferential
allotment or private placement of shares or convertible debentures (fully, partially or
optionally convertible) during the year. Accordingly, reporting under clause 3 (x) (b) of
the Order is not applicable to the Company xi) (a) No fraud by the Company and no material
fraud on the Company has been noticed or reported during the year.
(b) No report under sub-section (12) of section 143 of the Companies
Act has been led in Form ADT-4 as prescribed under rule 13
of Companies (Audit and Auditors) Rules, 2014 with the Central
Government, during the year and upto the date of this report.
(c) As auditor, we did not receive any whistle blower policy compliant
during the year.
xii) In our opinion and according to the information and explanation
given to us, the Company is not a Nidhi Company; hence Clause
(xii) of paragraph 3 of the Order is not applicable.
xiii) According to the information and explanations given to us and
based on our examination of records of the Company, transactions with the related parties
are in compliance with section 177 and 188 of the Act where applicable and the details of
such transactions have been disclosed in the standalone Ind AS financial statements as
required by the applicable accounting standards.
xiv) (a) In our opinion the Company has an adequate internal audit
system commensurate with the size and the nature of its business.
(b) We have considered, the internal audit reports for the year under
audit, issued to the Company during the year and till date, in
determining the nature, timing and extent of our audit procedures.
xv) In our opinion during the year the Company has not entered into any
non-cash transactions with its Directors or persons
connected with its directors and hence provisions of section 192 of the
Companies Act, 2013 are not applicable to the Company.
xvi) (a) In our opinion, the Company is not required to be registered
under section 45-IA of the Reserve Bank of India Act, 1934. Hence,
reporting under clause 3(xvi)(a), (b) and (c) of the Order is not
applicable.
(b) In our opinion, there is no core investment company within the
Group (as dened in the Core Investment Companies (Reserve
Bank) Directions, 2016) and accordingly reporting under clause
3(xvi)(d) of the Order is not applicable.
xvii) The Company has not incurred cash losses during the financial
year covered by our audit and the immediately preceding nancial
year.
xviii) There has been no resignation of the statutory auditors of the
Company during the year.
xix) On the basis of the financial ratios, ageing and expected dates of
realisation of financial assets and payment of financial liabilities, 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,
nothing has come to our attention, which causes us to believe that any material
uncertainty exists as on the date of the audit report indicating that Company is not
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. We, however, state that
this is not an assurance as to the future viability of the Company. We further state that
our reporting is based on the facts up to the date of the audit report and we neither give
any guarantee nor any assurance that all liabilities falling due within a period of one
year from the balance sheet date, will get discharged by the Company as and when they fall
due.
xx) (a) In respect of other than ongoing projects, there are no unspent
amounts that are required to be transferred to a fund specied
in Schedule VII of the Act, in compliance with second proviso to sub
section 5 of section 135 of the Act.
(b) There are no unspent amounts and ongoing projects in the Company,
that are required to be transferred to a special account
in compliance of provision of sub section (6) of section 135 of
Companies Act.
xxi) There are no qualications or adverse remarks reported by the
auditor of the Subsidiary Company, therefore the clause (xxi) of the
Order is not applicable.
"Annexure B" forming part of Independent Auditors
Report
Report on the Internal Financial Controls under Clause (i) of
Sub-section 3 of Section 143 of the Companies Act, 2013 ("the
Act").
We have audited the internal financial controls over financial
reporting of Ducon Infratechnologies Limited ("the Company") as of
March 31, 2023 in conjunction with our audit of the Standalone
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 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. 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 companys policies, the safeguarding
of its assets, the prevention and detection of frauds and errors, the accuracy and
completeness of the accounting records, and the timely preparation of reliable financial
information, as required under the Companies Act, 2013.
Auditors Responsibility
Our responsibility is to express an opinion on the Companys internal
financial controls over financial reporting of the Company based on our audit. We
conducted our audit in accordance with the Guidance Note on Audit of Internal Financial
Controls Over Financial Reporting (the "Guidance Note") and the Standards on
Auditing prescribed under section 143(10) of the Companies Act, 2013, to the extent
applicable to an audit of internal financial controls, 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 over financial reporting was
established and maintained and if such controls operated effectively in all material
respects.
Our audit involves performing procedures to obtain audit evidence about
the adequacy of the internal financial controls system over financial reporting and their
operating effectiveness. Our audit of internal financial controls over financial reporting
included obtaining an understanding of internal financial controls over financial
reporting, 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 judgment, including the assessment of the
risks of material misstatement of the Standalone 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 over financial
reporting.
Meaning of Internal Financial Controls over Financial Reporting
A companys internal financial control over financial reporting is a
process designed to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of Standalone Financial Statements for external purposes in
accordance with generally accepted accounting principles. A companys internal financial c
ontrol over financial r eporting includes those policies and procedures that (1) pertain
to the maintenance of records that, in reasonable detail, accurately and fairly reec t the
transactions and dispositions of the assets of the company; (2) provide reasonable
assurance that transactions are recorded as necessary to permit preparation of Standalone
Financial Statements in accordance with generally accepted accounting principles, and that
receipts and expenditures of the company are being made only in accordance with
authorizations of management 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 Standalone Financial
Statements.
Inherent Limitations of Internal Financial Controls over Financial
Reporting
Because of the inherent limitations of internal financial controls over
financial reporting, 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 over financial reporting to future periods are subject to the
risk that the internal financial control over financial reporting 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, the Company has, in all material respects, an adequate
internal financial c ontrols system over financial r eporting and such internal financial
controls over financial reporting were operating effectively as at March 31, 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.
Ducon Infratechnologies Limited
+91-9892691696
