Home  »  Company  »  Divya Jyoti Industri  »  Quotes  »  Auditor Report
Enter the first few characters of Company and click 'Go'

Auditor Report of Divya Jyoti Industries Ltd.

Mar 31, 2015

We have audited the accompanying financial statements of Divya Jyoti Industries Limited ("the company"), which comprise the Balance Sheet as at 31st March,2015, the Statement of Profit and Loss , the Cash Flow Statement for the year then ended, and a summary of the significant accounting policies and other explanatory information.

MANAGEMENT'S RESPONSIBILITY FOR THE 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 financial statements that give a true and fair view of the financial statements to give a true and fair view of the financial position, financial performance and cash flow of the Company in accordance with the accounting principles generally accepted in India, including the Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules,2014. 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 statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

AUDITOR'S RESPONSIBILITY

Our responsibility is to express an opinion on these financial statements based on our audit.

We have taken into account the provisions of the Act and the Rules made there under including the accounting standards and matters which are required to be included in the audit report.

We conducted our audit in accordance with the Standards on Auditing specified under Section 143(10) of the Act and other applicable authoritative pronouncement issued by the Institute of Chartered Accountants of India. Those standards and pronouncements require that we comply with the ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements. The procedure selected depends on the auditor's judgment, including the assessment of the risk of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the Company's preparation of the financial statements that give a true and fair view, in order to design audit procedures that are appropriate in the circumstances, but not for purpose of expressing an opinion on whether the Company has in place adequate internal financial control system over financial reporting and the operating effectiveness of such controls. An audit includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Company's Directors as well as evaluating the over 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 on the financial statements.

OPINION

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the Act in the manner so required and 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,2015, and its profit and its cash flows for the year ended on that date.

REPORTS ON OTHER LEGAL AND REGULATORY REQUIREMENTS

As required by the Companies (Auditor's Report) Order, 2015, issued by the Central Government of India in terms of Section 143(11) of the Act (hereinafter referred to as the "Order"), and on the basis of such checks of the books and records of the Company as we considered appropriate and according to the information and explanations given to us, we give in the Annexure a statement on the matters specified in paragraph 3 and 4 of the Order.

As required by Section 143(3) of the Act, we report that:

a. We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit.

b. In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those books.

c. The Balance Sheet, the Statement of 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 Standard 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, 2015 taken on record by the Board of Directors, none of the directors is disqualified as on 31st March, 2015 from being appointed as a director in terms of Section 164(2) of the Act.

f. 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, in our opinion and to the best of our knowledge and belief and according to the information and explanations given to us:

i. The Company has disclosed the impact, if any, of pending litigations as at 31st March, 2015 on its financial position in its financial statements- Refer Note 30 to the Balance Sheet. ii. The Company did not have any long term contracts including derivative contracts, for which there were any material foreseeable losses as at 31st March, 2015;

iii. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company during the year ended 31st March, 2015.

ANNEXURE TO INDEPENDENT AUDITOR'S REPORT

1. (Referred to in Paragraph 1 of our report of even date)

In respect of the records maintained by the company :-

a. The company is maintaining proper records showing full particulars including quantitative details and situation of fixed assets.

b. As explained to us, all the fixed assets have been physically verified by the Board of Directors in a phased periodical manner, which in our opinion is reasonable having regard to the size of the Company and the nature of its assets. No material discrepancies were noticed on such physical verification.

2. In respect of its inventories:

a. The inventories have been physically verified during the year by the management. In our opinion, the frequency of verification is reasonable.

b. In our opinion and according to the information and explanations given to us, the procedures of physical verification of inventories followed by the management are reasonable and adequate in relation to the size of the Company and the nature of its business.

c. The Company is maintaining proper records of inventories. As explained to us, there were no material discrepancies noticed on physical verification of inventories as compared to the book records.

3. The Company has not granted any loans, secured or unsecured to companies, firms or other parties covered in the register maintained under section 189 of the Act. Therefore, the provisions of clause 3 (iii), iii (a) & iii (b) of the said order are not applicable to the company.

4. 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 the nature of its business, with regard to the purchase of inventory, fixed assets and for the sale of goods. During the course of our audit, we have not observed any continuing failure to correct any major weaknesses in internal control system.

5. In our opinion and according to information and explanations given to us, the Company has not accepted any deposits from the public during the year.

6. We have broadly reviewed the cost records maintained by the Company pursuant to the Companies (Cost Accounting Records) Rules, 2011 prescribed by the Central Government under Section 148 (1) of the Act and are of opinion that prima facie the prescribed cost records have been made and maintained. We have, however, not made a detailed examination of the cost records with a view to determine whether they are accurate or complete.

7. In respect of statutory dues:

a. The company is regular in depositing with appropriate authorities undisputed statutory dues including income tax, sales tax, service tax, excise duty, cess and other material statutory dues applicable to it. There were no undisputed amount payable in respect of Provident Fund, Income tax, Wealth tax, Sales tax, Service tax, Cess & other material statutory dues as at 31st March, 2015 for a period more than six months from the date they became payable.

b. According to the records of the Company the disputed dues in respect of sales tax and income tax, which have not been deposited as on 31st March,2015 are as under:

S. No Nature of Dues ( Rs, in Lacs) Related Period Forum where disputes are pending

1 Commercial Tax 6.51 2004-05 Reference application filed to Appellate Tribunal, Bhopal.

2 Commercial Tax 2.39 2005-06 Reference application filed to Appellate Tribunal, Bhopal.

3 Entry Tax 0.26 2005-06 Reference application filed in Jabalpur High Court.

4 Entry Tax 0.79 2006-07 Writ Petition filed at Indore High Court

5 Entry Tax 150.41 2007-08 Writ Petition filed at Indore High Court

6 Entry Tax 223.66 2008-09 Writ Petition filed at Indore High Court

7 Central Sales Tax 57.85 2003-04 Writ Petition filed at Jabalpur High Court

8 Central Sales Tax 181.46 2004-05 Writ Petition filed at Jabalpur High Court

9 VAT 58.28 2006-07 Reference application filed to Appellate Authority, Commercial Tax,Indore.

10 Income Tax 19.61 2010-11 Appeal filed at Commissioner of Income Tax, Indore (* net of pre-deposit paid)

c. According to the records of the company, no amount was required to be transferred to the Investor Education & Protection Fund by the company.

8. In our opinion, the Company has no accumulated losses as at 31st March 2015 and has not incurred cash losses during the financial year covered by our audit and in the immediately preceding financial year.

9. In our opinion and according to information and explanations given to us, the Company has not defaulted in repayment of dues to any financial institutions / banks.

10. According to information and explanations given to us, the Company has not given any guarantees for loans taken by others from banks and financial institutions during the year.

11. The term loans were applied for the purpose for which the loans were obtained by the company.

12. According to the information and explanations given to us, we report that no fraud on or by the company has been noticed or reported during the course of our audit.

For, Dafria & Co. Chartered Accountants,

Firm Registration No. 001448C

Place: Indore

Date: 30th May 2015 Rakesh Dafria

Partner

Membership No. 081390


Mar 31, 2014

We have audited the accompanying financial statements of Divya Jyoti Industries Limited ("the Company"), which comprise the Balance Sheet as at March 31, 2014, and the Statement of Profit and Loss and Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information.

MANAGEMENT''S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS

The Company''s 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"). 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 misstatement, whether due to fraud or error.

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 misstatement.

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, but not for the purpose of expressing an opinion on the effectiveness of the Company''s internal control. 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.

OPINION

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the Act in the manner so required and 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 March 31, 2014;

b) In the case of the Statement of Profit and Loss, of the profit of the Company for the year ended on that date; and

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

REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS

1. As required by the Companies (Auditor''s Report) Order, 2003 ("the Order") issued by the Central Government of India in terms of section 227 (4A) of the Act, we give in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the Order.

2. 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 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, and the 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 and Loss, and Cash Flow Statement comply with the Accounting Standards referred to in subsection (3C) of section 211 of the Companies Act, 1956;

e) On the basis of written representations received from the directors as on March 31, 2014, and taken on record by the Board of Directors, none of the directors is disqualified as on March 31, 2014, from being appointed as a director in terms of section 274(1) (g) of the Companies Act, 1956.

ANNEXURE TO INDEPENDENT AUDITORS'' REPORT (Referred to in Paragraph 1 of our report of even date)

1. a)The company is maintaining proper records showing full particulars including quantitative details and situation of fixed assets on the basis of available information.

b)As explained to us, all the fixed assets have been physically verified by the management in a phased periodical manner, which in our opinion is reasonable having regard to the size of the Company and the nature of its assets. No material discrepancies were noticed on such physical verification.

c)In our opinion, the Company has not disposed off any substantial part of its fixed assets during the year, and the going concern status of the Company is not affected.

2. a)The inventories have been physically verified during the year by the management. In our opinion, the frequency of verification is reasonable. b)In our opinion and according to the information and explanations given to us, the procedures of physical verification of inventories followed by the management are reasonable and adequate in relation to the size of the Company and the nature of its business.

c)The Company is maintaining proper records of inventories. As explained to us, there were no material discrepancies noticed on physical verification of inventories as compared to the book records.

3. As informed to us, the Company has neither granted nor taken loans, secured or unsecured to/from parties listed in the register maintained under section 301 of the Companies Act. 1956. Therefore, the requirement of class iii (b),(c),(d) of paragraph 4 of the Companies (Auditor''s Report) Order, 2003 are not applicable to the company.

4. 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 the nature of its business, with regard to the purchase of inventory, fixed assets and with regard to the sale of goods. During the course of our audit, we have not observed any continuing failure to correct any major weaknesses in internal control system.

5. In our opinion and according to information and explanations given to us, we are of the opinion that there were no such transactions that need to be entered into the register maintained U/S 301 of the Companies Act, 1956. Accordingly Clause (v) (b) of paragraph 4 of the order is not applicable.

6. In our opinion and according to information and explanations given to us, the Company has not accepted any deposits from the public. Therefore, the provisions of Clause (vi) of paragraph 4 of the Order are not applicable to the Company.

7. In our opinion, the Company has an Internal Audit System commensurate with the size and nature of its business.

8. We have broadly reviewed the cost records maintained by the Company pursuant to the Companies (Cost Accounting Records) Rules, 2011 prescribed by the Central Government under Section 209(1)(d) of the Companies Act, 1956 and are of opinion that prima facie the prescribed cost records have been maintained. We have, however, not made a detailed examination of the cost records with a view to determine whether they are accurate or complete.

9. a)The company is regular in depositing with appropriate authorities undisputed statutory dues including income tax, sales tax, service tax, excise duty, cess and other material statutory dues applicable to it. b)According to the records of the Company the disputed dues in respect of sales tax and income tax are as under:

S. Nature of Dues (Rs.in Lacs) Related Period Forum where disputes No are pending

I. Commercial Tax 6.51 2004-05 Reference application filed to Commissioner of Commercial Tax Tribunal, Bhopal

2 Commercial Tax 2.99 2005-06 Reference application filed to Commissioner of Commercial Tax Tribunal, Bhopal

3. Entry Tax 0.26 2005-06 Reference application filed in Jabalpur High Court

4. Entry Tax 0.79 2006-07 Writ Petition filed at Indore High Court

5. Entry Tax 150.41 2007-08 Writ Petition filed at Indore High Court

6 Entry Tax 1.14 2007-08 Appeal filed at Add. Commissioner of Commercial Tax, Indore

7. Entry Tax 223.66 2008-09 Writ Petition filed at Indore High Court

8. Entry Tax 9.83 2008-09 Appeal filed at Add. Commissioner of Commercial Tax, Indore

9. Central Sales Tax 57.88 2003-04 Writ Petition filed at Jabalpur High Court

10.Central Sales Tax 181.46 2004-05 Writ Petition filed at Jabalpur High Court

II.Income Tax 38.22 2010-11 Appeal filed at Commissioner of Income Tax, Indore

10. In our opinion, the Company has no accumulated losses as at 31st March 2014 and has not incurred cash losses during the financial year covered by our audit and in the immediately preceding financial year.

11. In our opinion and according to information and explanations given to us, the Company has not defaulted in repayment of dues to any financial institutions, banks or debenture holders.

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

13. The company is not a chit fund or a nidhi / mutual benefit fund / society. Therefore, the provisions of clause 4(xiii) of the Companies (Auditor''s Report) Order, 2003 are not applicable to the Company.

14. Since the company is not dealing in or trading in shares, securities, debentures and other investments. Accordingly the provisions of clause 4(xiv) of the Companies (Auditor''s Report) Order, 2003 are not applicable to the company.

15. According to information and explanations given to us, the Company has not given any guarantees for loan taken by others from banks or financial institutions.

16. According to information and explanations given to us, the term loans have been applied for the purposes for which they were raised.

17. According to the information and explanations given to us and on an overall examination of Balance Sheet of the Company, we report that the no funds raised on short-term basis that have been used for long term investments.

18. The Company has not made any preferential allotment of shares to parties and companies covered in the register maintained under section 301 of the Companies Act 1956.

19. According to the information and explanations given to us, during the period covered by our audit report, the Company has not issued any debentures.

20. The Company has not raised any money through public issues during the year.

21. According to the information & explanations given to us, we report that no fraud on or by the Company has been noticed or reported during the course of our audit.

For Dafria & Co. Chartered Accountants Firm Registration No. 001448C

Rakesh Dafria Place : Indore Partner Membership No.: 081390

Date : May 29, 2014


Mar 31, 2010

We have audited the attached Balance sheet of DIVYA JYOTI INDUSTRIES LIMITED, INDORE as at 31 st March, 2010 and also the Profit and Loss Account and the cash flow statement of the company for the year ended on that date. These financial statements are the responsibility of the Companys management. Our responsibility is to express an opinion on this financial statement based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in India. These Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

An audit includes examining, on 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 presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

As required by the Companies (Auditors Report) Order, 2003, issued by the Central Government of India in terms of Sub-section

(4A) of Section 227 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.

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

i. We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purposes of the audit; ii. 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; iii. The balance sheet, Profit & Loss Account and Cash Flow Statement referred to in this report are in agreement with the books of accounts: iv. In our opinion and according to the explanation given to us, the Profit and Loss Account and Balance Sheet comply with the Accounting Standards referred to in sub-section (3C) section 211 of the Companies Act, 1956. v. On the basis of written representation received from the directors of the company as on 31st March, 2009 and taken on record by the Board of Directors, we report that none of the director is disqualified from being appointed as a director of the company in terms of clause (g) of sub-section (1) of section 274 of the companies Act, 1956. vi. In our opinion and to the best of our information and according to the explanations given to us, The accounts give the information required by the Companies Act, 1956 in the manner so required and give a true and fair view :

a. in the case of the Balance sheet of the state of affairs of the Company as at March 31, 2010;

b. in the case of the Profit and Loss Account, of the Profit for the year ended on that date;

c. in the case of Cash Flow Statement, of the Cash Flows for the year ended on that date .



ANNEXURES TO THE AUDITORS REPORT



Annexure referred to in paragraph 3 of our report of even date Re: Divya Jyoti Industries Limited, Indore



1.(a) The company is maintaining proper records showing full particulars including quantitative details and situation of fixed assets.

(b) All the fixed assets have been physically verified by the Management during the year, and there is regular system of verification which in our opinion, is reasonable having regard to the size of the company and the nature of its assets. No material discrepancies were noticed on such verification.

(c) During the year, the company has not disposed off any major part of the Plant & machinery, thereby not effecting the going concern.

2.(a) The inventory have been physically verified during the year by the management. In our opinion, the frequency of verification is reasonable.

(b) In our opinion and according to the information and explanations given to us, the procedures of physical verification of inventories followed by the management are reasonable and adequate in relation to the size of the company and the nature of its business.

(c) In our opinion and according to the information and explanations given to us the company is maintaining proper records of inventory. The discrepancies noticed on verification between the physical stock and book records were not material in relation to the size of the company, and have been dealt in the books of account.

3. As informed to us, the company has neither granted nor taken loans, Secured or Unsecured to/from parties listed in the register maintained under section 301 of the Companies Act.1956. Therefore, the requirement of class iii(b),(c),(d) of paragraph 4 of the order are not applicable.

4. In our opinion and according to the information and explanations given to us, there are adequate internal control procedures commensurate with the size of the company and the nature of its business, with regard to the purchase of inventory, fixed assets and with regard to the sale of goods. During the course of our audit, we have not observed any continuing failure to correct any major weaknesses in internal controls.

5. In our opinion and according to information and explanations given to us, we are of the opinion that there were no such transactions that need to be entered into the register maintained U/S 301 of the Companies Act,1956. Accordingly Clause (v) (b) of paragraph 4 of the order is not applicable.

6. In our opinion and according to information and explanations given to us, the company has not taken any deposits from the public within the meaning of the provision of section 58A and 58AA of the rules framed there under does not arise

7. In our opinion, the company has an Internal Audit System commensurate with the size and nature of its business.

8. In our opinion and according to information and explanations given to us, the company is not covered by the rules made by the Central Government for the maintenance of cost record under section 209 (1)(d) of the Companies Act, 1956.

9.(a) The company is regular in depositing with appropriate authorities undisputed statutory dues including, Income tax, cess and other material statutory dues applicable to it. (b) According to the records of the company the disputed dues in respect of sales tax are as under:



S. No Name of Dues Amount (In Lacs) Related Period Forum where dispute is pending

1 Commercial Tax 12.68(NET) 2004-05 Appellate Dy. Commissioner of Commercial Tax

2 Commercial Tax 2.99(NET) 2005-06 Appellate Dy. Commissioner of Commercial Tax

3 Entry Tax 0.33(NET) 2005-06 Appellate Dy. Commissioner of Commercial Tax

4 Entry Tax 0.99(NET) 2006-07 Appellate Dy. Commissioner of Commercial Tax

5 Central Sales Tax 57.88 2003-04 Writ Petition filed at Jabalpur High Court

6 Central Sales Tax 181.46 2004-05 Writ Petition filed at Jabalpur High Court



10 In our opinion, the company has no accumulated losses as at 31 st March 2010 and has not incurred cash losses during the financial year covered by our audit and the immediately preceding financial year.

11. In our opinion and according to information and explanations given to us, the company has not defaulted in repayment of dues to a financial institution, bank or debenture holders.

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

13. The company is not a chit fund or a Nidhi / Mutual benefit fund / Society. Therefore, the provision of clause 4(xiii) of the Companies (Auditors Report) Order, 2003 are not applicable to the company.

14. Since the company is not dealing in or trading in shares, securities, debentures and other investments. Accordingly the provisions of clause 4(xiv) of the Companies (Auditors Report) Order, 2003 are not applicable to the company.

15. According to information and explanations given to us , the company has not given any guarantees for loan taken by others from banks or financial institutions.

16. According to information and explanations given to us , the term loan have been applied for the purpose for which they were raised.

17. According to the information and explanation given to us and on an overall examination of balance sheet of the company, we report that the no funds raised on short-term basis have been used for long term investment.

18. According to the information and explanations given to us, the company has re-issued forfeited equity shares to parties covered in the register maintained U/S 301 of the companies act 1956 and the price at which such shares have been re-issued is not prejudicial to the interest of the company.

19. According to the information and explanations given to us, During the period covered by our audit report, the company has not issued any debentures.

20. The company has not raised any money through public issue during the year.

21. According to the information and explanations given to us, we report that no fraud on or by the company has been noticed or reported during the course of our audit.



For DAFRIA & CO.

Chartered Accountants FRN (0011486)

R.V. Dafria

Place: INDORE Partner

Date : July 12, 2010 M. No. : 81390





 
Subscribe now to get personal finance updates in your inbox!