Uniworth International Ltd.की ऑडीटर रिपोर्ट

Mar 31, 2024

We have audited the Standalone financial statements of UNIWORTH INTERNATIONAL LIMITED
(“the Company”), which comprise the Balance sheet as at 31^st March, 2024, and the Statement of Profit
and Loss, (including Other Comprehensive Income) 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
significant accounting policies and other explanatory information (hereinafter referred to as “the
Standalone Financial Statements”).

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 a true and fair view in conformity with the accounting principles
generally accepted in India, of the state of affairs of the Company as at 31st March, 2024 and loss,
(changes in equity) and its cash flows for the year ended on that date.

Basis for Qualified Opinion

a) Note No.21, regarding submission of details of secured loan for registration of charges with Registrar of Company
(ROC) which is not agreement with the books of accounts of the Company and in respect of which we are unable to
form any opinion as to the non-agreement with the books of accounts and reasons for dissatisfaction of charges
stated therein.

b) Note No. 4, (ii), (iii) , (iv) & (v) regarding Overdue Export Bills amounting to Rs. 3010.57 lacs outstanding for
long which in our opinion are Doubtful of recovery against which no provision has been made in the Financial
Statement.

c) Note No.7 regarding Settlement Account and Claim receivable amounting to Rs. 227.73 lacs due from various
banks outstanding for long which in our opinion are Doubtful of recovery against which no provision has been
made in the Financial Statements.

d) Note No.8 (i) & (ii) regarding TDS Receivable and Miscellaneous Advance Rs. 13.95 lacs and Rs.48.25 laces
respectively due from Government Authority and certain parties which are outstanding for long time which in our
opinion are Doubtful of recovery..

e) Note No.2 regarding investment which includes of Rs 5.12 laces in a company which have become Sick. No
provision has been considered necessary by management at this stage.

f) Non-provision of Items indicated in (b), (c), (d) and (e) above constitute a departure from the Indian Accounting
Standards referred to in Section 133 of the Act. Without considering Item Nos. (e) above, whose impact on the
Company’s Statement of Profit and Loss is presently non-ascertainable, had the provisions indicated in Item Nos.
(b) to (d) been made,

(i) The Loss for the year would have increased by Rs. 3305.62 lacs

(ii) Investment would have been decreased by Rs. 5.12 Lacs

(iii) Trade Receivable would have decreased by Rs.3010.57 lacs

(iv) Other Financial Assets would have decreased by Rs.227.73 lacs

(v) Other Current Assets would have decreased by Rs. 62.20 lacs

(vi) The Retained Earnings / (-) Loss would have been higher by (-) Rs. 3305.62 lacs

We conducted our audit in accordance with Standards on Auditing (SAs) specified under section 143(10)
of the Companies Act, 2013. 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 together with the ethical requirements that are relevant to our audit of the financial
statements under the provisions of the Companies Act, 2013 and we have fulfilled our other ethical
responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the
audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified 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. These matters were addressed in the context of our
audit of the financial statements as a whole, and in forming our opinion thereon, 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.

1. Following Notes to the Financial Statements describe the uncertainty related to the outcome of the
lawsuits /other legal matters indicated therein:

a) Note No. 4(vi) regarding foreign exchange gain / loss amounting arising on export bills have not
been considered in accounts due to uncertainty in realization.

b) Note No.25 regarding presentation of the accounts on the basis applicable to “Going Concern”
although the Company’s net worth has been fully eroded due to accumulated losses, including
the loss for the year, for the reason as stated in the note. In the event, the Going Concern
assumption is vitiated; the financial statements may require necessary adjustment.

c) Note No. 4 (vi), 5,6,7,14 (Footnote), 8(ii) and 12(iv) regarding non receipt of confirmation in
respect Accounts Receivable, debit balance in Current Account with banks and borrowing from
financial institutions/ banks due to restructuring being in process, book balances thereof have
been considered in these standalone financial statements.

d) Footnote to Note No.16 (i) regarding interest provision on borrowings from some of the
institutions and banks made in the financial statements under simple interest method at the
prevailing / estimated rates applicable on such loans in absence of relevant documents /
confirmations as also the on-going matters of disputes between the Company and its Bankers /
Creditors over the issue of charging interest as stated in the said Footnote.

e) Note No. 11 regarding estimated amount of Rs. 804.00 Laces being provided during the
financial year 2002-03 as Sales claims & commissions relating to earlier years from overseas
customers of the company which is pending for final settlement. The necessary adjustments for
such claims & commission will be made after final settlement and obtaining necessary approval
from the concerned regulatory authorities, in absence of which we are unable to express our
opinion on such adjustment.

2. As indicated in the financial statements, the Company has accumulated losses and its net worth has
been fully eroded, the Company has incurred net loss during the current and previous years, and the
Company’s current liabilities exceeded its current assets as at the Balance Sheet date. These
conditions, along with other matters set forth in Notes to Financial Statements, indicate the existence
of a material uncertainty that may cast significant doubt about the Company’s ability to continue as a
going concern. However, these Financial Statements of the Company have been prepared on a going
concern basis due to reasons stated in Note No.25.

Our opinion is modified in respect of the above matter.

Management’s Responsibility for the Standalone Financial Statements

The Company’s 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 financia l statements
that give a true and fair view of the financial position, financial performance, (changes in equity) and
cash flows of the Company in accordance with the accounting principles generally accepted in India,
including the accounting Standards specified 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 of 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 statement 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 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 also responsible for overseeing the Company’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtained reasonable assurance about whether the Financial Statements as a whole
are free from material misstatement, whether due o fraud or error, and o issue and auditor’s report that
includes our opinion. Reasonable assurance is a high label of assurance, but is no a guarantee that an
audit conducted in accordance with SAs with always detect a material misstatement when it exist.
Misstatement can arise from fraud or error and the 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 standalone 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 standalone 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 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 in terms of Sub-section (11) of Section 143 of the Act, we enclose in the Annexure - A,
a statement on the matters specified in the said Order, to the extent applicable to the Company.

2. As required by Section 143(3) of the Act, based on our audit we report that:

a) We have sought and, except for the matters described in the Basis for Qualified Opinion
paragraph, obtained all the information and explanations which to the best of our knowledge and
belief were necessary for the purpose of our audit;

b) Except for the possible effects of the matters described in the Basis for Qualified Opinion
paragraph above, in our opinion proper books of account as required by law have been kept by the
Company so far as appears from our examination of those books.

c) The Balance Sheet, the Statement of Profit and Loss including Other Comprehensive Income,
Statement of Changes in Equity and the Statement Cash Flows dealt with by this Report are in
agreement with the books of account;

d) Except for the possible effects of the matters described in the Basis for Qualified Opinion
paragraph, in our opinion, the aforesaid Standalone Financial Statements comply with the Indian
Accounting Standards specified under Section 133 of the Act.;

e) The matters described in the Basis for Qualified Opinion paragraph above, in our opinion, may
have an adverse effect on the functioning of the Company;

f) On the basis of written representations received from the Directors as on 31^st March, 2024 taken
on record by the Board of Directors, none of the Director is disqualified as on 31^st March, 2024
from being appointed as a director in terms of Section 164(2) of the Act.

g) With respect to the adequacy of the Internal Financial Controls over Financial Reporting of the
Company and the operating effectiveness of such controls, refer to our separate Report in
Annexure - B.

h) 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.

i) With respect to the other matters to be included in the Auditor’s Report in accordance with
amended 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,
wherever ascertainable.

ii) The Company did not have any long-term contracts including derivative contracts for
which there was any material foreseeable loss.

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, 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 (“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 (“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.

v) As stated in Note No. 42 of the accompanying standalone financial statements are based on
our examination, which included test checks, the Company have used accounting software,
Enterprise Resource Planning (ERP) for maintaining its books of account for the
financial year ended March 31, 2024 which has not a feature of recording audit trail (edit log)
facility and the same has not been operated throughout the year for all relevant transactions
recorded in the software, then Rule 3(1) of the Companies (Accounts) Rules, 2014 is not
complied with. However, we are unable to comments on the audit trail feature being
tampered with or not.

As proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014 is applicable from April 1,
2023, reporting under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 on
preservation of audit trail as per the statutory requirements for record retention is not
applicable or the financial year ended March 31, 2024.

KHANDELWAL RAY& CO

Chartered Accountants
FR No. 302035E

CA. Anirban Roy

Place: Kolkata Partner

Date: 30^th May, 2024 Membership No. 066427

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Mar 31, 2014

1. Report on The Financial Statements

We have audited the accompanying financial statements of Uniworth International Limited, which comprise the Balance Sheet as at 31st March, 2014 and the Statement of Profit & Loss and the Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information.

2. Management''s Responsibility for the Financial Statements.

Management is responsible for the preparation of these Financial Statements that give a true and fair view of the financial position, financial performance and cash flows of the company in accordance with the Accounting Standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956 (the Act) read with the General Circular dated 13th September 2013 of the Ministry of Corporate affairs in respect of Section 133 of the Companies Act, 2013. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the Financial Statements that give a true and fair view and are free from material misstatements, whether due to fraud or error.

3. Auditor''s Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor''s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company''s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

4. Attention is drawn to the following :-

a) Note No. 17 regarding presentation of the accounts on the basis applicable to "Going Concern" although the Company''s net worth has been fully eroded due to accumulated losses, including the loss for the year, for the reason as stated in the note. In the event, the Going Concern assumption is vitiated; the financial statements may require necessary adjustment.

b) Note No. 4 regarding estimated amount of Rs. 804.00 Lacs being provided during the financial year 2002-03 as Sales claims & commissions relating to earlier years from overseas customers of the company which is pending for final settlement. The necessary adjustments for such claims & commission will be made after final settlement and obtaining necessary approval from the concerned regulatory authorities, in absence of which we are unable to express our opinion on such adjustment.

c) Note No. 5(i) regarding Interest provision on borrowings from some of the banks have been made

in the accounts under simple interest method at the prevailing/estimated rates applicable on such loans in absence of relevant documents/ confirmations, the impact of which can not be ascertained.

d) Note No. 5(ii) regarding non receipt of confirmation in respect of Bank borrowings due to restructuring in progress book balances have been relied upon.

e) Footnote to Note No.13 regarding interest provision on borrowing from some of the institutions and banks made in the accounts under simple interest method at the prevailing/estimated rates applicable on such loans in absence of relevant documents/confirmations, the impact of which cannot be ascertained as well as the note therein regarding the matter of dispute between the Company and the Bankers/Creditors in connection with charging of interest payment and payment of principal.

f) Note No. 9(iv) regarding foreign exchange gain amounting Rs.1499.04 Lacs arising out of export bills have not been considered in accounts due to uncertainty in realization.

g) Note No. 9(iii) regarding Overdue Export Bills amounting to Rs. 123.41 lacs outstanding for long which in our opinion are Doubtful of recovery against which no provision has been made in the Books of Accounts.

h) Note No. 11(i) regarding Claim receivable amounting to Rs. 57.21 lacs due from various banks outstanding for long which in our opinion are Doubtful of recovery against which no provision has been made in the Books of Accounts.

Impact of Para no. (a) to (d) is not ascertainable. However, had our observation made in Para no (e), (f) & (g) being considered the Profit after tax for the year would have been Rs. 728.66 lacs (as against the reported Loss figure of Rs.589.76 lacs) and Loans, Advances and Deposits would have been Rs.231.48 lacs (as against reported figure of Rs.288.69 lacs), Sundry Debtors would have been Rs. 4386.20 Lacs (as against reported figure of Rs 3,010.57 lacs), accumulated losses would have been Rs.8428.94 lacs (as against reported figure of Rs 9747.36 lacs).

5. Opinion

Subject to our remarks in paragraph 4 above, in our opinion and to the best of our information and according to the explanations given to us, the Financial Statements read with other notes thereon, give the information required by the Companies Act, 1956 in the manner so required and also give a true and fair view in conformity with the accounting principles generally accepted in India:-

(a) In the case of the Balance Sheet, of the state of affairs of the company as at 31st March, 2014 and

(b) In the case of Statement of Profit & Loss, of its Loss for the year ended on that date and

(c) In the case of Cash Flow Statement, of the cash flows for the year ended on that date.

6. Report on Other Legal and Regulatory Requirements

i) As required by the Companies (Auditor''s Report) Order 2003 issued by the Central Government in terms of Section 227 (4A) of the Companies Act, 1956, we enclose in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the said order to the extent applicable to the company.

ii) As required by section 227(3) of the Act, we report that:

a) We have 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 the law have been kept by the company as far as appears from our examination of those books.

c) The Balance Sheet, Statement of Profit & Loss and Cash Flow Statement dealt with by this report are in agreement with the books of account.

d) In our opinion the Balance Sheet, Statement of Profit & Loss and Cash Flow Statement dealt with by this Report comply with the Accounting Standards referred to in sub-section (3C) of Section 211 of the Companies Act, 1956 read with the General Circular dated 13th September, 2013 of the Ministry of Corporate Affairs in respect of Section 133 of the Companies Act, 2013.

e) On the basis of representations received from the directors, as on 31st March, 2014 and taken on record by the Board of Directors, we report that none of the directors is disqualified as on 31st March, 2014 from being appointed as director in terms of clause (g) of sub-section (1) of section 274 of the Companies act, 1956.

Annexure referred to in the Auditors'' Report to the members of UNIWORTH INTERNATIONALLIMITED on the accounts for the year ended 31st March 2014 .

I. During the year under audit, there are no Fixed Assets lying with the company. Accordingly clause 4(I) (a) to (c) of the order are not applicable.

II During the year under audit, there are no Inventory lying with the company. Accordingly clause 4(II) (a) to (c) of the order are not applicable.

III The company has neither taken any loan nor granted any loan, secured or unsecured during the year from/to companies, firms or other parties covered in the Register maintained Under Section 301 of the Companies Act. However, we have relied upon the entries recorded in the Register maintained under section 301 and Management''s representation in this regard. Accordingly, clause 4(III) (b) to (g) of the order is not applicable.

IV. In our opinion and according to the information and explanations given to us, there is an adequate internal control system commensurate with the size of the company and nature of its business. During the course of our audit, no major weakness has been noticed in the internal controls.

V. Based on the audit procedures applied by us and according to the information and explanations provided by the Management, we are of the opinion that there are no contracts and arrangements, the particulars of which need to be entered in the register maintained under section 301. Accordingly Clause 4(V)(b) of the order is not applicable.

VI. The Company has not accepted any deposits from the public within the meaning of section 58A and 58AA of the Companies Act, 1956 during the year. We have been informed that, no order has been passed by the Company Law Board or National Company Law Tribunal or Reserve Bank of India or any other Court or Tribunal on the Company.

VII. The Company has appointed a firm of Chartered Accountants to do the internal audit periodically.In our opinion, the internal audit system commensurate with the size ofthe Company and nature of its business.

VIII. The Company is not required to maintain proper cost records as prescribed by the Central Government under section 209 (1)(d) of the Companies Act, 1956.

IX. On the basis of the records of the company, the clause regarding statutory dues is not applicable to the Company.

X. The accumulated losses of the company are more than its net worth. The company has incurred cash losses during the current financial year covered by our audit and also in the immediately preceding financial year.

XI. The company has defaulted in repayment of dues amounting to Rs. 2,157.90 lacs on account of Principal and Rs. 3366.98 lacs on account of Interest to the Banks.

XII According to the information & explanations given to us the Company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other security.

XIII. The Company is not a Chit fund or a Nidhi/Mutual Benefit Fund/Society.

XIV. During the year under audit the company has not dealt or traded in shares. The Company has maintained proper records of transactions and contracts in respect of shares, securities, debentures and other investments and timely entries have been made therein. We also report that the Company has held shares, securities, debentures and other securities in its own name.

XV. The company has not given any guarantee for loans taken by other companies from banks or Financial Institutions.

XVI. Based on information and explanation given to us by the Management, no term loan were obtained by the Company during the year. Hence this Clause is not applicable.

XVII. On the basis of our overall examination of the Balance Sheet, no fund was raised on short term basis. Hence this Clause is not applicable.

XVIII. During the year under audit, the company has not made any preferential allotment of shares to parties or companies covered in the register maintained under section 301 of the Companies Act 1956.

XIX. The Company has not issued any debentures during the year.

XX. The Company has not raised any money by way of Public Issue during the year.

XXI. Based upon the audit procedures performed and on the basis of information and explanations given by the Management, we report that no fraud on or by the Company has been noticed or reported during the year.

For S. S. KOTHARI & CO. Chartered Accountants FR No. 302034E

A.Datta Place : Kolkata Partner Date : 29th May, 2014 Membership No.5634

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Mar 31, 2013

1. REPORT ON THE FINANCIAL STATEMENTS

We have audited the accompanying financial statements of Uniworth International Limited, which comprise the Balance Sheet as at 31st March'' 2013 and the Statement of Profit & Loss and the Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information.

2. MANAGEMENT''S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS.

Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance and cash flows of the company in accordance with the Accounting Standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatements, whether due to fraud or error.

3. AUDITOR''S RESPONSIBILITY

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor''s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company''s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

4. ATTENTION IS DRAWN TO THE FOLLOWING :-

a) Note No. 17 regarding presentation of the accounts on the basis applicable to "Going Concern" although the Company''s net worth has been fully eroded due to accumulated losses, including the loss for the year, for the reason as stated in the note. In the event, the Going Concern assumption is vitiated; the financial statements may require necessary adjustment.

b) Note No. 4 regarding estimated amount of Rs. 804.00 Lacs being provided during the financial year 2002-03 as Sales claims & commissions relating to earlier years from overseas customers of the company which is pending for final settlement. The necessary adjustments for such claims & commission will be made after final settlement and obtaining necessary approval from the concerned regulatory authorities, in absence of which we are unable to express our opinion on such adjustment.

c) Note No. 5(i) regarding Interest provision on borrowings from some of the banks have been made in the accounts under simple interest method at the prevailing/estimated rates applicable on such loans in absence of relevant documents/ confirmations, the impact of which can not be ascertained.

d) Note No. 5(ii) regarding non receipt of confirmation in respect of Bank borrowings due to restructuring in progress book balances have been relied upon.

e) Note No. 9(iv) regarding foreign exchange gain amounting Rs.1078.64 Lacs arising out of export bills have not been considered in accounts due to uncertainty in realization.

f) Note No. 9(iii) regarding Overdue Export Bills amounting to Rs. 123.41 lacs outstanding for long which in our opinion are Doubtful of recovery against which no provision has been made in the Books of Accounts.

g) Note No. 11(i) regarding Claim receivable amounting to Rs. 57.21 lacs due from various banks outstanding for long which in our opinion are Doubtful of recovery against which no provision has been made in the Books of Accounts. Impact of Para no. (a) to (d) is not ascertainable. However, had our observation made in Para no (e),(f) & (g) being considered the Profit after tax for the year would have been Rs.314.52 lacs (as against the reported Loss figure of Rs.583.50 lacs) and Loans, Advances and Deposits would have been Rs.231.48 lacs (as against reported figure of Rs.288.69 lacs), Sundry Debtors would have been Rs. 3965.80 (as against reported figure of Rs 3,010.57 lacs), accumulated losses would have been Rs.8259.58 lacs (as against reported figure of Rs 9157.60 lacs)

5. OPINION

Subject to our remarks in paragraph 4 above, in our opinion and to the best of our information and according to the explanations given to us, the Financial Statements read with other notes thereon, give the information required by the Companies Act, 1956 in the manner so required and also give a true and fair view in conformity with the accounting principles generally accepted in India:- (a) In the case of the Balance Sheet, of the state of affairs of the company as at 31st March, 2013 and

(b) In the case of Statement of Profit & Loss, of its Loss for the year ended on that date and

(c) In the case of Cash Flow Statement, of the cash flows for the year ended on that date.

6. REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS

i) As required by the Companies (Auditor''s Report) Order 2003 issued by the Central Government in terms of Section 227 (4A) of the Companies Act, 1956, we enclose in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the said order to the extent applicable to the company.

ii) As required by section 227(3) of the Act, we report that:

a) We have 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 the law have been kept by the company as far as appears from our examination of those books.

c) The Balance Sheet , Statement of Profit & Loss and Cash Flow Statement dealt with by this report are in agreement with the books of account.

d) In our opinion, the Balance Sheet, Statement of Profit & Loss and Cash Flow Statement dealt with by this report comply with the requirements of the Accounting Standards referred to in Sub-section (3C) of Section 211 of the Companies Act, 1956 (as amended) as prescribed by Companies (Accounting Standard) Rules, 2006.

e) On the basis of representations received from the directors, as on 31st March, 2013 and taken on record by the Board of Directors, we report that none of the directors is disqualified as on 31st March, 2013 from being appointed as director in terms of clause (g) of sub-section (1) of section 274 of the Companies act, 1956.

Annexure referred in the Auditor''s Report to the members of UNIWORTH INTERNATIONAL LIMITED on the accounts for the year ended 31st March 2012.

I. During the year under audit, there are no Fixed Assets lying with the company. Accordingly clause 4(I) (a) to (c) of the order are not applicable.

II. During the year under audit, there are no Inventory lying with the company. Accordingly clause 4(II) (a) to (c) of the order are not applicable.

III. The company has neither taken any loan nor granted any loan, secured or unsecured during the year from/to companies, firms or other parties covered in the Register maintained Under Section 301 of the Companies Act. However, we have relied upon the entries recorded in the Register maintained under section 301 and Management''s representation in this regard. Accordingly, clause 4(III) (b) to (g) of the order is not applicable.

IV. In our opinion and according to the information and explanations given to us, there is an adequate internal control system commensurate with the size of the company and nature of its business. During the course of our audit, no major weakness has been noticed in the internal controls.

V. Based on the audit procedures applied by us and according to the information and explanations provided by the Management, we are of the opinion that there are no contracts and arrangements, the particulars of which need to be entered in the register maintained under section 301. Accordingly clause 4(V)(b) of the order is not applicable.

VI. The Company has not accepted any deposits from the public within the meaning of section 58A and 58AA of the Companies Act, 1956 during the year. We have been informed that, no order has been passed by the Company Law Board or National Company Law Tribunal or Reserve Bank of India or any other Court or Tribunal on the Company.

VII. The Company has appointed a firm of Chartered Accountants to do the internal audit periodically. In our opinion, the internal audit system commensurate with the size of the Company and nature of its business.

VIII. The Company is not required to maintain proper cost records as prescribed by the Central Government under section 209 (I)(d) of the Companies Act, 1956.

IX. On the basis of the records of the company, the clause regarding statutory dues is not applicable to the Company.

X. The accumulated losses of the company are more than its net worth. The company has incurred cash losses during the current financial year covered by our audit and also in the immediately preceding financial year.

XI. The company has defaulted in repayment of dues amounting to Rs. 2,157.90 lacs on account of Principal and Rs. 3366.98 lacs on account of Interest to the Banks.

XII. According to the information & explanations given to us the Company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other security.

XIII. The Company is not a Chit fund or a Nidhi/Mutual Benefit Fund/Society.

XIV. During the year under audit the company has not dealt or traded in shares. The Company has maintained proper records of transactions and contracts in respect of shares, securities, debentures and other investments and timely entries have been made therein. We also report that the Company has held shares, securities, debentures and other securities in its own name.

XV. The company has not given any guarantee for loans taken by other companies from banks or Financial Institutions.

XVI. Based on information and explanation given to us by the Management, no term loan were obtained by the Company during the year. Hence this Clause is not applicable.

XVII. On the basis of our overall examination of the Balance Sheet, no fund was raised on short term basis. Hence this Clause is not applicable.

XVIII. During the year under audit, the company has not made any preferential allotment of shares to parties or companies covered in the register maintained under section 301 of the Companies Act 1956.

XIX. The Company has not issued any debentures during the year.

XX. The Company has not raised any money by way of Public Issue during the year.

XXI. Based upon the audit procedures performed and on the basis of information and explanations given by the Management, we report that no fraud on or by the Company has been noticed or reported during the year.

For S. S. KOTHARI & CO.

Chartered Accountants

FR No. 302034E

A. Datta Place : Kolkata Partner

Date : 30th May, 2013 Membership No.5634

---

Mar 31, 2012

We have audited the attached Balance Sheet of UNIWORTH INTERNATIONAL LTD. as at 31st March 2012 and also the Statement of Profit and Loss and the Cash Flow Statement for the year ended on that date annexed thereto. These financial statements are the responsibility of the company’s management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. An audit includes examining' on a test basis' evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principle used and significant estimates made by management' as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

As required by the Companies (Auditor’s Report) Order' 2003 (as amended by the Amendment order 2004) issued by the Central Government of India in terms of sub-section (4A) of section 227 of the Companies Act' 1956' we enclose as Annexure' a statement on the matters specified in paragraphs 4 & 5 of the said order.

Further to our comments in the Annexure referred to above we report that :

a) We have obtained all the information and explanation 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 the Companies Act' 1956 have been kept by the company so far as appears from our examination of those books.

c) The Balance Sheet' Statement of Profit & Loss and Cash Flow Statement dealt with by this report are in agreement with the books of account.

d) In our opinion' the Balance Sheet' Statement of Profit & Loss and Cash Flow Statement dealt with by this report comply with the requirements of the Accounting Standards referred to in Sub-section (3C) of Section 211 of the Companies Act' 1956 (as amended).

e) On the basis of representations received from the directors' as on 31st March' 2012 and taken on record by the Board of Directors' we report that none of the directors is disqualified as on 31st March' 2012 from being appointed as director in terms of clause (g) of sub-section (1) of section 274 of the Companies act' 1956.

f) In our opinion and to the best of our information and according to the explanation given to us the said accounts subject to

a) Note No. 17 regarding presentation of the accounts on the basis applicable to “Going Concern" although the Company’s net worth has been fully eroded due to accumulated losses' including the loss for the year' for the reason as stated in the note. In the event' the Going Concern assumption is vitiated; the financial statements may require necessary adjustment.

b) Note No. 4 regarding estimated amount of Rs. 804.00 Lacs being provided during the financial year 2002-03 as Sales Claims & Commissions relating to earlier years from overseas customers of the company which is pending for final settlement. The necessary adjustments for such Claims & Commission will be made after final settlement and obtaining necessary approval from the concerned regulatory authorities' in absence of which we are unable to express our opinion on such adjustment.

c) Note No. 5(i) regarding Interest provision on borrowings from some of the banks have been made in the accounts under simple interest method at the prevailing/estimated rates applicable on such loans in absence of relevant documents/ confirmations' the impact of which can not be ascertained.

d) Note No. 5(ii) regarding non receipt of confirmation in respect of Bank borrowings due to restructuring in progress book balances have been relied upon.

e) Note No. 9(iv) regarding foreign exchange gain amounting Rs.370.33 Lacs arising out of export bills have not been considered in accounts due to uncertainty in realization.

f) Note No. 9(iii) regarding Overdue Export Bills amounting to Rs. 123.41 lacs outstanding for long which in our opinion are Doubtful of recovery against which no provision has been made in the Books of Accounts.

g) Note No. 11(i) regarding Claim receivable amounting to Rs. 57.21 lacs due from various banks outstanding for long which in our opinion are Doubtful of recovery against which no provision has been made in the Books of Accounts.

Impact of Para no. (a) to (d) is not ascertainable. However' had our observation made in Para no (e)'(f) & (g) being considered the loss after tax for the year would have been Rs.219.28 lacs (as against the reported figure of Rs.589.61 lacs) and Loans' Advances and Deposits would have been Rs.245.90 lacs (as against reported figure of Rs.288.69 lacs)' Sundry Debtors would have been Rs. 3123.98 lacs (as against reported figure of Rs 3'010.57 lacs)' accumulated losses would have been Rs.7794.78 lacs (as against reported figure of Rs7984.49 lacs) the annexed accounts read with other Notes gives the information required by the Companies Act' 1956(as amended) in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India;

(i) In the case of the Balance Sheet of the state of affairs of the company as at 31st March' 2012'

(ii) In the case of the Statement of Profit & Loss' of the Loss for the year ended on that date and

(iii) In the case of the Cash Flow Statement of the cash flow for the year ended on that date.

Annexure referred in the Auditor’s Report to the members of UNIWORTH INTERNATIONAL LIMITED on the accounts for the year ended 31st March 2012.

I. During the year under audit' there are no Fixed Assets lying with the company. Accordingly clause 4(I) (a) to (c) of the order are not applicable.

II. During the year under audit' there are no Inventory lying with the company. Accordingly clause 4(II) (a) to (c) of the order are not applicable.

III. The company has neither taken any loan nor granted any loan' secured or unsecured during the year from/to companies' firms or other parties covered in the Register maintained Under Section 301 of the Companies Act. However' we have relied upon the entries recorded in the Register maintained under section 301 and Management’s representation in this regard. Accordingly' clause 4(III) (b) to (g) of the order is not applicable.

IV. In our opinion and according to the information and explanations given to us' there is an adequate internal control system commensurate with the size of the company and nature of its business. During the course of our audit' no major weakness has been noticed in the internal controls.

V. Based on the audit procedures applied by us and according to the information and explanations provided by the Management' we are of the opinion that there are no contracts and arrangements' the particulars of which need to be entered in the register maintained under section 301. Accordingly clause 4(V)(b) of the order is not applicable.

VI. The Company has not accepted any deposits from the public within the meaning of section 58A and 58AA of the Companies Act' 1956 during the year. We have been informed that' no order has been passed by the Company Law Board or National Company Law Tribunal or Reserve Bank of India or any other Court or Tribunal on the Company.

VII. The Company has appointed a firm of Chartered Accountants to do the internal audit periodically. In our opinion' the internal audit system commensurate with the size of the Company and nature of its business.

VIII. The Company is not required to maintain proper cost records as prescribed by the Central Government under section 209 (I)(d) of the Companies Act' 1956.

IX. On the basis of the records of the company' the clause regarding statutory dues is not applicable to the Company.

X. The accumulated losses of the company are more than its net worth. The company has incurred cash losses during the current financial year covered by our audit and also in the immediately preceding financial year.

XI. The company has defaulted in repayment of dues amounting to Rs. 2'157.90 lacs on account of Principal and Rs. 3366.98 lacs on account of Interest to the Banks.

XII According to the information & explanations given to us the Company has not granted any loans and advances on the basis of security by way of pledge of shares' debentures and other security.

XIII. The Company is not a Chit fund or a Nidhi/Mutual Benefit Fund/Society.

XIV During the year under audit the company has not dealt or traded in shares. The Company has maintained proper records of transactions and contracts in respect of shares' securities' debentures and other investments and timely entries have been made therein. We also report that the Company has held shares' securities' debentures and other securities in its own name.

XV. The company has not given any guarantee for loans taken by other companies from banks or Financial Institutions.

XVI. Based on information and explanation given to us by the management' no term loan were obtained by the Company during the year. Hence this Clause is not applicable.

XVII. On the basis of our overall examination of the Balance Sheet' no fund was raised on short term basis. Hence this Clause is not applicable.

XVIII. During the year under audit' the company has not made any preferential allotment of shares to parties or companies covered in the register maintained under section 301 of the Companies Act 1956.

XIX The Company has not issued any debentures during the year.

XX The Company has not raised any money by way of Public Issue during the year.

XXI Based upon the audit procedures performed and on the basis of information and explanations given by the Management' we report that no fraud on or by the Company has been noticed or reported during the year.

For S. S. KOTHARI & CO.

Chartered Accountants

FR No. 302034E

A. Datta Place : Kolkata Partner

Date : 27th August' 2012 Membership No.5634

---

Mar 31, 2010

We have audited the attached Balance Sheet of UNIWORTH INTERNATIONAL LTD. as at 31st March 2010 and also the Profit and Loss Account and the Cash Flow Statement for the year ended on that date annexed thereto. These financial statements are the responsibility of the companys management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principle used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

As required by the Companies (Auditors Report) Order, 2003 (as amended by the Amendment order 2004) issued by the Central Government of India in terms of sub-section (4A) of section 227 of the Companies Act, 1956, we enclose as Annexure, a statement on the matters specified in paragraphs 4 & 5 of the said order,

Further to our comments in the Annexure referred to above we report that:

a) We have obtained all the information and explanation 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 the Companies Act, 1956 have been kept by the company so far as appears from our examination of those books.

c) The Balance Sheet, Profit & Loss Account and Cash Flow Statement dealt with by this report are in agreement with the books of account.

d) In our opinion, the Balance Sheet, Profit & Loss Account and Cash Flow Statement dealt with by this report comply with the requirements of the Accounting Standards referred to in Sub-section (3C) of Section 211 of the Companies Act, 1956 (as amended).

e) On the basis of representations received from the directors, as on 31st March, 2010 and taken on record by the Board of Directors, we report that none of the directors is disqualified as on 31 st March, 2010 from being appointed as director in terms of clause (g) of sub-section (1) of section 274 of the Companies act, 1956.

f) In our opinion and to the best of our information and according to the explanation given to us the said accounts subject to

a) Nore No. B(3) in Schedule 12 regarding presentation of the accounts on the basis applicable to "Going Concern" although the Companys net worth has been fully eroded due to accumulated losses, including the loss for the year, for the reason as stated in the note. In the event, the Going Concern assumption is vitiated; the financial statements may require necessary adjustment.

b) Note No. B(5) in Schedule 12 regarding estimated amount of Rs. 804.00 Lacs being provided during the financial year 2002-03 as Sales claims & commissions relating to earlier years from overseas customers of the company which is pending for final settlement. The necessary adjustments for such claims & commission will be made after final settlement and obtaining necessary approval from the concerned regulatory authorities, in absence of which we are unable to express our opinion on such adjustment.

c) Note No. B6(a) in Schedule 12 regarding Interest provision on borrowings from some of the banks have been made in the accounts under simple interest method at the prevailing/estimated rates applicable on such loans in absence of relevant documents/ confirmations, the impact of which can not be ascertained.

d) Note No. B(4b) in Schedule 12 regarding foreign exchange gain amounting Rs.384.32 Lacs arising out of export bills have not been considered in accounts due to uncertainty in realization.

e) Note No. B (4)(iii) in Schedule 12 regarding Overdue Export Bills amounting to Rs. 123.41 lacs outstanding for long which in our opinion are Doubtful of recovery against which no provision has been made in the Books of Accounts.

f) Note No. B (7) in Schedule 12 regarding Claim receivable amounting to Rs. 57.21 lacs due from various banks outstanding for long which in our opinion are Doubtful of recovery against which no provision has been made in the Books of Accounts.

Impact of Para no. (a) to (c) is not ascertainable. However, had our observation made in Para no (d), (e) & (f) being considered the loss after tax for the year would have been Rs.383.14 lacs (as against the reported figure ofRs. 586.84 lacs) and Loans, Advances and Deposits would have been Rs.270.81 lacs (as against reported figure of Rs. 328.02 lacs), Sundry Debtors would have been Rs. 3271.48 lacs (as against reported figure ofRs 3,010.57 lacs), accumulated losses would have been Rs. 7194.06 lacs (as against reported figure of Rs 7397.72 lacs) the annexed accounts read with other Notes in schedule 12 particularly Note B1 and B9 gives the information required by the Companies Act, 1956(as amended) in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India;

(i) In the case of the Balance Sheet of the state of affairs of the company as at 31st March, 2010,

(ii) In the case of the Profit & Loss account, of the Loss for the year ended on that date and

(iii) In the case of the Cash Flow Statement of the cash flow for the year ended on that date.

Annexure referred in the Auditors Report to the members of UNIWORTH INTERNATIONAL LIMITED on the accounts for the year ended 31st March 2010.

I. During the year under audit, there are no Fixed Assets lying with the company. Accordingly clause 4(l) (a) to (c) of the order are not applicable.

II. During the year under audit, there are no Inventory lying with the company. Accordingly clause 4(H) (a) to (c) of the order are not applicable.

III. The company has neither taken any loan nor granted any loan, secured or unsecured during the year from/to companies, firms or other parties covered in the Register maintained Under Section 301 of the Companies Act. Howeven we have relied upon the entries recorded in the* Register maintained under section 301 and Managements representation in this regard. Accordingly, clause 4(lll)(b) to (g) of the order is not applicable.

IV. In our opinion and according to the information and explanations given to us, there is an adequate internal control system commensurate with the size of the company and nature of its business. During the course of our audit, no major weakness has been noticed in the internal controls.

V. Based on the audit procedures applied by us and according to the information and explanations provided by the Management, we are of the opinion that there are no contracts and arrangements, the particulars of which need to be entered in the register maintained under section 301. Accordingly clause 4(V)(b) of the order is not applicable.

VI. The Company has not accepted any deposits from the public within the meaning of section 58A and 58AA of the Companies Act, 1956 during the year. We have been informed that, no order has been passed by the Company Law Board or National Company Law Tribunal or Reserve Bank of India or any other Court or Tribunal on the Company.

VII. The Company has appointed a firm of Chartered Accountants to do the internal audit periodically. In our opinion, the internal audit system commensurate with the size of the Company and nature of its business.

VIII. The Company is not required to maintain proper cost records as prescribed by the Central Government under section 209 (l)(d) of the Companies Act, 1956.

IX. On the basis of the records of the company, the clause regarding statutory dues is not applicable to the Company.

X. The accumulated losses of the company are more than its net worth. The company has incurred cash losses during the current financial year covered by our audit and also in the immediately preceding financial year.

XI. The company has defaulted in repayment of dues to Bank.

XII According to the information & explanations given to us the Company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other security.

XIII. The Company is not a Chit fund or a Nidhi/Mutual Benefit Fund/Society.

XIV During the year under audit the company has not dealt or traded in shares. The Company has maintained proper records of transactions and contracts in respect of shares, securities, debentures and other investments and timely entries have been made therein. We also report that the Company has held shares, securities, debentures and other securities in its own name.

XV. The company has not given any guarantee for loans taken t// other companies from banks or Financial Institutions.

XVI. Based on information and explanation given to us by the Management, no term loan were obtained by the Company during the year. Hence this Clause is not applicable.

XVII. On the basis of our overall examination of the Balance Sheet, no fund was raised on short term basis. Hence this Clause is not applicable.

XVIII.During the year under audit, the company has not made any preferential allotment of shares to parties or companies covered in the register maintained under s^tion 301 of the Companies Act 1956.

XIX The Company has not issued any debentures during the year.

XX The Company has not raised any money by way of Public Issue during the year.

XXI Based upon the audit procedures.performed and on the basis of information and explanations given by the Management, we report that no fraud on or by the Company has been noticed or reported during the year.

For S. S. KOTHARI & CO.

Chartered Accountants Firm Registration No. 302034E

A. Datta

Place : Kolkata Partner

Date :25th August, 2010 Membership No.5634