To
The Members
WinPro Industries Limited
(formerly known as Jump Networks Limited)
Office No. 212, 2nd Floor, Trade Centre,
G Block, Opp. MTNL, Bandra Kurla Complex,
Bandra (East), Mumbai - 400 051
Report on the Audit of the Financial Statements
1. Qualified Opinion:
We have audited the Financial Statements of WinPro Industries Limited
("the Company"), which comprise the Balance sheet as at March 31,2023, and the
Statement of profit and loss, Statement of changes in equity and Statement of cash flows
for the year then 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, except for the effects of the matter described in the Basis for
Qualified Opinion section of our report, the aforesaid Financial Statements give the
information required by the Companies Act, 2013 ("the Act") in the manner so
required and give a true and fair view in conformity with the Indian Accounting Standards
prescribed under section 1 33 of the Act read with Companies (Indian Accounting Standards)
Rules, 2015 as amended and other accounting principles generally accepted in India, of the
state of affairs of the Company as at March 31, 2023, and loss, changes in equity and its
cash flows for the year ended on that date.
2. Basis for Qualified Opinion:
The Company has not complied with various sections of the Act during
the year. The Company has neither estimated / computed nor made provision in the books of
account with respect to penalties arising, if any, on account of such non-compliances in
the Financial Statements. In view of the above, we are unable to comment on the impact of
such non-compliances, if any, on the financial statements for the year ended March
31,2023.
We conducted our audit in accordance with the Standards on Auditing
(SAs) specified under section 143(10) of the Act. Our responsibilities under those
Standards are further described in the Auditor?s 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 (ICAI) 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 we have obtained 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 standalone financial statements of the
current period. These matters were addressed in the context of our audit of the standalone
financial statements as a whole, and in forming our opinion thereon, and we do not provide
a separate opinion on these matters. In addition to the matter described in the Basis for
Qualified Opinion section we have determined the matters described below to be the key
audit matters to be communicated in our report.
Revenue recognition:
Refer disclosures related to Revenue recognition in the accompanying
Financial Statements for the year ended March 31, 2023.
There is an inherent risk with respect to accuracy of revenue recorded
in respect of voice services due to the complexities of the IT systems and other support
systems, significance of volumes of data processed by the systems and the impact of
validity of the pins/calling cards.
Due to the significance of the above matter, we have considered this as
a key audit matter. Our audit procedures in respect of this area included:
1. We performed the following substantive procedures:
I. verified the accuracy of customer invoices and traced receipts to
customer invoices,
II. compared the number of pins activated as per the invoice with the
IT system reports, and
III. tested reconciliations between billing system and the general
ledger (including validation of relevant journal entries).
2. Performed cut-off procedures and ensured revenue is correctly
recognized on a pro-rata basis for the active pins/calling cards having validity beyond
March 31,2023.
3. Verified the appropriateness of the accounting policies and the
disclosures related to Revenue in the Financial Statements.
Information Other than the Financial Statements and Auditor?s
Report Thereon
The Company?s Board of Directors is responsible for the other
information. The other information comprises the information included in the Management
Discussion and Analysis, Board?s Report including Annexures to Board?s Report,
Business Responsibility and Sustainability Report, Corporate Governance and
Shareholder?s Information, but does not include the Financial Statements and our
auditor?s report thereon.
Our opinion on the standalone 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 and, in doing so, consider whether the
other information is materially inconsistent with the standalone financial statements or
our knowledge obtained during the course of our 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.
Responsibilities of Management and Those Charged with Governance for
the Financial Statements
The Company?s Board of Directors is responsible for the matters
stated in section 134(5) of the Act with respect to the preparation of these financial
statements that give a true and fair view of the financial position, financial
performance, including other comprehensive income, changes in equity and cash flows of the
Company in accordance with the Ind AS and other accounting principles generally accepted
in India. 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 standalone
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 Company?s ability to continue as a going concern, disclosing, as
applicable, matters related to going concern and using the going concern basis of
accounting unless the Board of Directors either intends to liquidate the Company or to
cease operations, or has no realistic alternative but to do so.
The Board of Directors is also responsible for overseeing the
Company?s financial reporting process.
Auditor?s Responsibilities for the Audit of the Standalone
Financial Statements
Our objectives are to obtain reasonable assurance about whether the
Standalone Financial Statements as a whole are free from material misstatement, whether
due to fraud or error, and to issue an auditor?s 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 standalone financial statements.
As part of an audit in accordance with SAs, we exercise professional
judgment and maintain professional scepticism throughout the audit. We also:
• Identify and assess the risks of material misstatement of the
standalone 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.
• Obtain an understanding of internal financial controls 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 system in
place and the operating effectiveness of such controls.
• Evaluate the appropriateness of accounting policies used and the
reasonableness of accounting estimates and related disclosures made by Management.
• Conclude on the appropriateness of management?s 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 Company?s ability to continue as a going concern. If we conclude that a
material uncertainty exists, we are required to draw attention in our auditor?s
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 auditor?s report. However, future events or conditions
may cause the Company to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the
Standalone 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 financial
statements that, individually or in aggregate, makes it probable that the economic
decisions of a reasonably knowledgeable user of the 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 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 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 Standalone
Financial Statements of the current period and are therefore
the key audit matters. We describe these matters in our auditor?s
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 (Auditor?s 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 specified 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 purposes 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 Profit and Loss, and the Cash
Flow Statement dealt with by this Report are in agreement with the books of account.
d. In our opinion, the aforesaid financial statements comply with the
Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the
Companies (Accounts) Rules, 2014.
e. On the basis of the written representations received from the
directors as on 31st March, 2023 taken on record by the Board of Directors, none of the
directors is disqualified as on 31st March, 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 with
reference to financial statements of the Company and the operating effectiveness of such
controls, the company is exempt from getting an audit opinion on internal financial
control to our separate Report in "Annexure B".
g. With respect to the other matters to be included in the
Auditor?s 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 regarding payment of
managerial remuneration within limits.
h. With respect to the other matters to be included in the
Auditor?s Report in accordance with Rule 11 of the Companies (Audit and Auditors)
Rules, 2014, as amended 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.
ii. The Company has made provision, as required under the applicable
law or accounting standards, for material foreseeable losses, if any, on long-term
contracts including derivative contracts.
iii. There were no amounts which 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, no funds (which are material either individually or in the
aggregate) have been advanced or loaned or invested (either from borrowed funds or share
premium or any other sources or kind of funds) by the Company to or in any other person or
entity, including foreign entity ("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 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, no funds (which are material either individually or in the aggregate) have
been received by the Company from any person or entity, including foreign entity
("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 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 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.
(d) 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.
(e) 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.
ANNEXURE "A" TO THE INDEPENDENT AUDITORS? REPORT
(Referred to in our report to the member WinPro Industries Limited of
even date),
Report as required by the Companies (Auditor?s 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 (Refer to in paragraph 1 under ‘Report
on Other Legal and Regulatory Requirements? section of our report of even date) With
reference to the Annexure A referred to in the Independent Auditors? Report to the
members of the Company on the financial statements for the year ended March 31,2023, we
report the following:
i. (a) The Company has maintained proper records showing full
particulars including quantitative details and situation of Property, Plant and Equipment.
(b) All the Property, Plant and Equipment of the Company have not been
physically verified by the management during the year. Accordingly, material
discrepancies, if any, could not be ascertained and therefore, we are unable to comment on
whether such material discrepancies have been properly dealt with in the books of account.
(c) The Company does not hold any immovable property (in the nature of
‘property, plant and equipment?). Accordingly, the provisions of clause 3(1)(c)
of the Order are not applicable.
ii. The Company is involved in the business of rendering services.
Accordingly, the provisions stated in paragraph 3(ii) of the Order are not applicable to
the Company.
iii. The Company has granted loans, secured or unsecured to a Company
covered in the register maintained under section 189 of the Act.
(a) According to the information and explanations given to us and on
the basis of our examination of the records of the Company, the rate of interest and other
terms and conditions on which the loans have been granted to the Companies in the register
maintained under Section 189 of the Act are not, prima facie, prejudicial to the interest
of the Company.
(b) In case of the loans granted to a Company listed in the register
maintained under section 189 of the Act, schedule of repayment of principal and payment of
interest have not been stipulated. In the absence of stipulation of repayment terms are
unable to comment on the regularity of repayment of principal and payment of interest.
(c) In absence of the information relating to terms and conditions of
the loan, we are unable to comment if there is any amount overdue for more than ninety
days in respect of the loan granted to a Company listed in the register maintained under
section 1 89 of the Act.
iv. The Company is in non-compliance of section 1 85 and 186 of the
Companies Act, 2013. The Company had placed a resolution before the shareholder in its
Annual General Meeting dated December 16, 2020 to regularize the said non-compliance and
seek approval of the limits for making investments extending loans and giving guarantees
or providing securities in connection with loans to Persons / Bodies Corporates. However,
the said resolution was not passed/approved by the shareholders. The Company has neither
estimated / computed nor made provision in the books of account with respect to penalties
arising, If any on account of such non-compliances or has approached National Company Law
Tribunal for compounding of the violation. The effect of such non-compliance on the
financial results of the Company is presently unascertainable.
v. In our opinion and according to the information and explanations
given to us, the Company has not accepted
any deposits from the public within the meaning of Sections 73, 74, 75
and 76 of the Act and the rules framed thereunder.
vi. The provisions of sub-section (1) of section 148 of the Act are not
applicable to the Company as the Central Government of India has not specified the
maintenance of cost records for any of the products of the Company. Accordingly, the
provisions stated in paragraph 3 (vi) of the Order are not applicable to the Company.
vii. (a) According to the information and explanations given to us and
the records of the Company examined by us, the Company is not regular in depositing
undisputed statutory dues in respect of Income tax and is regular in depositing undisputed
statutory dues, including Goods and Service tax, cess and other statutory dues applicable
to it.
According to the information and explanation given to us, below are the
undisputed amounts in respect of income-tax, goods and service tax, cess which were in
arrears, as at March 31, 2023 for a period of more than six months from the date they
became payable.
Statutory dues which were outstanding, as at March 31,2023 for a period
of more than six months from the date they became payable are as follows:
| Name of the statute |
Nature of the dues |
Amount Rs |
Period to which the amount relates |
Due Date |
Date of Payment |
| Income Tax Act 1961 |
Tax Deducted at source |
1,54,29,599/- |
01/04/20 to 31/03/2021 |
31/05/2021 |
- |
| Profession Tax act |
Profession Tax |
5850/- |
31/03/2021 |
30/06/2021 |
- |
(b) According to the information and explanation given to us and
examination of records of the Company, the outstanding dues of income-tax as listed below,
have not been deposited by the Company with appropriate authorities on account of any
dispute:
| Name of the statute |
Nature of the dues |
Amount Rs |
Period to which the amount relates |
Forum where dispute is pending |
| Income Tax |
Income Tax |
0.15 |
AY 2008-09 |
Income Tax Appellate Tribunal |
| Act |
|
0.93 |
AY 2009-10 |
Income Tax Appellate Tribunal |
|
|
10.94 |
AY 2010-11 |
Income Tax Appellate Tribunal |
|
|
77.92 |
AY 2011-12 |
Income Tax Appellate Tribunal |
|
|
38.63 |
AY 2012-13 |
Income Tax Appellate Tribunal |
|
|
39.40 |
AY 2013-14 |
Income Tax Appellate Tribunal |
|
|
44.94 |
AY 2014-15 |
Income Tax Appellate Tribunal |
|
|
34.84 |
AY 2015-16 |
Commissioner of Income Tax |
|
|
94.53 |
AY 2017-18 |
Commissioner of Income Tax |
viii. In our opinion and according to the information and explanations
given to us, the Company has not defaulted in repayment of dues to the financial
institution, bank or debenture holders.
ix. The Company did not raise any money by way of initial public offer
or further public offer (including debt instruments) and term loans during the year.
Accordingly, the provisions stated in paragraph 3 (ix) of the Order are not applicable to
the Company.
x. During the course of our audit, examination of the books and records
of the Company, carried out in accordance with the generally accepted auditing practices
in India, and according to the information and explanations given to us, we have neither
come across any instance of material fraud by the Company or on the Company by its
officers or employees.
xi. According to the information and explanations given to us and based
on our examination of the records of the Company, the Company has paid/ provided for
managerial remuneration in accordance with the requisite approvals mandated by the
provisions of section 197 read with Schedule V to the Act.
xii. In our opinion and according to the information and explanations
given to us, the Company is not a Nidhi Company. Accordingly, the provisions stated in
paragraph 3(xii) of the Order are not applicable to the Company.
xiii. According to the information and explanations given to us and
based on our examination of the records of the Company, transactions with the related
parties are in compliance with sections 177 and 1 88 of the Act where applicable and
details of such transactions have been disclosed in the financial statements as required
by the applicable Indian Accounting Standards.
xiv. According to the information and explanations given to us and
based on our examination of the records of the Company, the Company has not made any
preferential allotment or private placement of shares or fully or partly convertible
debentures during the year. Accordingly, the provisions stated in paragraph 3 (xiv) of the
Order are not applicable to the Company.
xv. According to the information and explanations given to us and based
on our examination of the records of the Company, the Company has not entered into
non-cash transactions with directors or persons connected with him. Accordingly,
provisions stated in paragraph 3(xv) of the Order are not applicable to the Company.
xvi. In our opinion, the Company is not required to be registered under
section 45 IA of the Reserve Bank of
India Act, 1934 and accordingly, the provisions stated in paragraph 3
(xvi) of the Order are not applicable to the Company.
xvii. On an examination of the Statement of Profit and Loss account, we
are of the opinion that the Company has not incurred cash losses during the current
financial year, hence clauses 3(xvii) of the Companies (Auditors Report) Order 2020 is not
applicable to the Company.
xviii. There was end of term of the previous statutory auditors during
the year as per section 140 of company Act, 2013 and new auditor is appointed as per under
section 139 as per company Act, 2013, Accordingly, Clause (3)(xviii) Companies (Auditors
Report) Order 2020 is not applicable to the Company.
xix. On the basis of the financial ratios, ageing and expected dates of
realization of financial assets and payment of financial liabilities, other information
accompanying the financial statements, 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 that the 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. In our opinion and based on our examination, there is no unspent
amount under subsection (5) of section 135 of the companies Act 2013, pursuant to any
project, hence clauses 3(xx) of the Companies (Auditors Report) Order 2020 is not
applicable to the Company.
1. ANNEXURE "B" TO THE INDEPENDENT AUDITOR?S REPORT
(Referred to in paragraph 1(f) under ‘Report on Other Legal and
Regulatory Requirements? section of our report to the Members of WinPro Industries
Limited,
Report on the Internal Financial Controls Over Financial Reporting
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 WinPro Industries Limited, ("the Company") as of March 31, 2023 in
conjunction with our audit of the financial statements of the Company for the year ended
on that date.
Management?s Responsibility for Internal Financial Controls
The Company?s 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 respective company?s 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 Company?s
internal financial controls with reference to financial statements based on our audit
conducted 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 Act, to the extent
applicable to an audit of internal financial controls.
Because of the matter described in Disclaimer of Opinion paragraph
below, we were not able to obtain sufficient appropriate audit evidence to provide a basis
for an audit opinion on internal financial controls with reference to financial statements
of the Company.
Meaning of Internal Financial Controls with Reference to Financial
Statements
A Company?s internal financial control with reference to Financial
Statements is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of Financial Statements for external purposes
in accordance with generally accepted accounting principles. A Company?s internal
financial control with reference to Financial Statements includes those policies and
procedures that (1) pertain to the maintenance of records that, in reasonable detail,
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 authorizations 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 Company?s assets that could have a material
effect on the standalone1 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 standalone1 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.
Disclaimer of Opinion
According to the information and explanation given to us, the Company
has not established its internal financial control with reference to Financial Statements
on criteria based on or considering the essential components of internal control stated in
the Guidance Note. Because of this reason, we are unable to obtain sufficient appropriate
audit evidence to provide a basis for our opinion whether the Company had internal
financial controls with reference to Financial Statements and whether such internal
financial controls were operating effectively as at March 31,2023.
We have considered the disclaimer reported above in determining the
nature, timing, and extent of audit tests applied in our audit of the Financial Statements
of the Company, and the disclaimer does not affect our opinion on the Financial Statements
of the Company.
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