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Auditor Report of United Interactive Ltd.

Mar 31, 2015

We have audited the accompanying standalone financial statements of United Interactive Limited (Formerly Neemtek Organic Products Limited) ("the Company"), which comprise the Balance Sheet as at March 31, 2015, 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 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 and presentation of these standalone 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 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 the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgements and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial 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 standalone financial statements based on our audit.

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

We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act. 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 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 the purpose of expressing an opinion on whether the Company has in place an adequate internal financial controls system over financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by Company's Directors, 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 on the standalone financial statements.

Opinion

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone 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 affairs of the company as at March 31, 2015, and profits and cash flows for the year ended on that date.

Report on other Legal Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order, 2015 ("the Order") issued by the Central Government of India in terms of sub-section (11) of section 143 of the Act, we give in the Annexure a statement on the matters specified in paragraphs 3 and 4 of the Order to the extent applicable.

2. As required by section 143(3) of the Act, we report that:

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

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

c) The Balance Sheet, Statement of Profit and 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 and Loss, and Cash Flow Statement comply with the Accounting Standards specified under section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014;

e) On the basis of the written representations received from the directors as on March 31, 2015, and taken on record by the Board of Directors, none of the directors is disqualified as on March 31, 2015, from being appointed as a director in terms of section 164(2) of the Act.

f) In our opinion and to the best of our information and according to the explanations given to us, we report as under with respect to the other matters to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and Auditor) Rules, 2014:

(i) The Company does not have any pending litigations which would impact its financial position.

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

(iii) There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company.

ANNEXURE TO THE INDEPENDENT AUDITORS' REPORT

The Annexure referred to in our Independent Auditor's Report to the members of the Company on the financial statements for the year ended 31 March 2015:

(i) According to information and explanation given to us, the company does not have any fixed Assets.

(ii) According to information and explanation given to us, the company does not hold any inventories.

(iii) According to information and explanation given to us, the company has not granted any loan, secured or unsecured, to Companies, Firms and other parties covered in the register maintained under Section 189 of the Companies Act, 2013.

(iv) In our opinion and according to information and explanation given to us, the Company has an adequate internal control system commensurate with the size of the company and the nature of its business with regard to investment activities. The company does not have any transaction relating to fixed assets, inventories, and sale of goods & services. During the course of audit, we have not observed any continuing failure to correct major weakness in internal control system.

(v) According to information and explanation given to us, the Company has not accepted any deposit from the public.

(vi) According to information and explanation given to us, maintenance of cost records has not been prescribed by the Central Government under section 148(1) of the Companies Act, 2013.

(vii) (a) According to information and explanations given to us and the records examined by us, the Company has been generally regular in depositing undisputed statutory dues with appropriate authorities including Provident Fund and any other statutory dues during the year. According to the information and explanation given to us, no undisputed amounts payable in respect of the aforesaid dues were outstanding as at 31st March, 2015 for a period of more than six months from the date they become payable.

(b) According to the information and explanation given to us, there has been no dispute in respect of depositing the aforesaid dues.

(c) According to information and explanations given to us and the records examined by us, there are no amounts that are due to be transferred to the Investor Education and Protection Fund in accordance with the relevant provisions of the Companies Act, 1956 (1 of 1956) and the rules made thereunder.

(viii) In our opinion and according to information and explanation given to us, the Company has accumulated losses exceeding fifty percent of its networth at the end of the year. The Company has not incurred cash losses during the financial year and the immediate preceding financial year.

(ix) According to information and explanation given to us, the company has not taken any loan from Financial Institutions or banks or debenture holders requiring repayment.

(x) According to information and explanation given to us, the Company has not given any guarantee for loans taken by others from banks or financial institutions.

(xi) According to information and explanation given to us, the company has not availed any term loan.

(xii) As per the information and explanation given to us, no fraud on or by the company has been noticed or reported during the year.

For D.N. Kanabar & Co. Chartered Accountants (FRN 104698W)

Deepak Kanabar Proprietor Membership No.: 041157

Mumbai, 30th May, 2015


Mar 31, 2014

We have audited the accompanying financial statements of United Interactive Limited (Formerly Neemtek Organic Products 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

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 15/2013 dated 13th September, 2013 of the Ministry of Corporate affairs in respect of Section 133 of the Companies Act, 2013 and in accordance with the accounting principles generally accepted in India. 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 have 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 entity''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 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 Profit and Loss Account, of the profit for the year ended on that date; and

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

Report on other Legal 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 sub-section (4A) of section 227 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, Statement of Profit and 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 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 clause (g) of sub-section (1) of section 274 of the Companies Act, 1956.

ANNEXURE TO THE AUDITORS'' REPORT (Referred to in Paragraph (3) of our report of even date)

(i) As per information and explanation given to us the company does not have any fixed Assets and hence, this clause is not applicable to the company.

(ii) As per the information and explanation given to us the company does not have any inventory hence, this clause is not applicable to the company.

(iii) (a) In our opinion and according to the information and explanation given to us, the company has not granted any loan, secured or unsecured, to Companies, Firms and other parties covered in the register maintained under Section 301 of the Companies Act, 1956.

(b) In our opinion and according to the information and explanation given to us, the company has an outstanding unsecured loan from director covered in the register maintained under Section 301 of the Companies Act, 1956. Further the amount outstanding at the year end is Rs 25 Lakhs.

(c) According to the information and explanation given to us, the rate of interest and other terms & conditions of loan taken by company, are prima facie not prejudicial to the interest of the company; and

(d) According to the information and explanation given to us, there is no stipulation on periodical payment of interest. However, the company has made provision of interest payable as at the year end and it has been paid. Further, the loan taken is payable on demand, hence, there is no default in repayment of principle amount.

(iv) In our opinion and according to information and explanation given to us, internal control procedures are commensurate with the size of the company and the nature of its business.

(v) In our opinion and according to explanation given to us, there were no contracts or arrangements exceeding rupees five lakhs in the financial year, therefore Clause (a) and Clause (b) are not applicable.

(vi) As the Company has not accepted any deposit from public within the meaning of the provisions of section 58A and 58AA of the Companies Act, 1956 and rules made there under, provisions of clause 4(vi) of the Companies (Auditor''s Report) Order, 2003 are not applicable to the Company.

(vii) In our opinion, the company has an adequate internal audit system commensurate with the size and the nature of the Company''s business.

(viii) In our opinion and according to information and explanation given, maintenance of cost records has not been prescribed by the Central Government under section 209(1)(d) of the Companies Act, 1956.

(ix) According to information and explanations given to us and the records examined by us, the Company has been generally regular in depositing undisputed statutory dues with appropriate authorities including Provident Fund, Investor Education and Protection Fund, Employees State Insurance, Income Tax, Sales Tax, Service Tax, Excise Duty and Cess during the year.

(x) In our opinion and according to information and explanation given to us, the Company has accumulated losses exceeding fifty percent of its networth at the end of the year. The Company has not incurred cash losses during the financial year & immediate preceding financial year.

(xi) In our opinion and according to information and explanation given to us, the company has not taken any loan and hence not defaulted in repayment of dues to Financial Institutions and banks.

(xii) According to information and explanation given to us, the Company has not granted any loans or advances on basis of security by way of pledge of shares, debentures and other securities.

(xiii) In our opinion, 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.

(xiv) In our opinion and according to information and explanation given to us, the Company is not dealing or trading in shares, securities, debentures, and other investments. Hence, the provisions of clause 4 (xiv) of the aforesaid order are not applicable to the Company.

(xv) According to information and explanations given to us, the company has not given any guarantee for loans taken by others from banks or financial institutions.

(xvi) In our opinion, and according to information and explanation given to us the company has not availed any term loan. Therefore, the provisions of clause 4(xvi) of the Companies (Auditor''s Report) Order, 2003 are not applicable to the Company.

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

(xviii) According to information and explanations given to us, the company has not made any preferential allotment of shares during the year. Therefore, the provisions of clause 4(xviii) of the Companies (Auditor''s Report) Order, 2003 are not applicable to the Company.

(xix) According to information and explanation given to us, the company has not issued any debentures. Therefore, the provisions of clause 4(xix) of the Companies (Auditor''s Report) Order, 2003 are not applicable to the Company.

(xx) The Company has not raised any money by public issues during the year covered by our report. Therefore, the provisions of clause 4(xx) of the Companies (Auditor''s Report) Order, 2003 are not applicable to the Company.

(xxi) As per the information and explanation given to us, no fraud on or by the company has been noticed or reported during the year.

For D. N. Kanabar & Co. Chartered Accountants (FRN 104698W)

Deepak Kanabar Proprietor M. No. 041157

Place: Mumbai Date : 30th May, 2014


Mar 31, 2013

Report on Financial Statements

We have audited the accompanying financial statements of United Interactive Limited (Formerly Neemtek Organic Products Limited) ("the Company"), which comprise the Balance Sheet as at March 31, 2013, 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

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. 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 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, 2013;

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

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

Report on other Legal 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 sub-section (4A) of section 227 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, Statement of Profit and 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 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, 2013, and taken on record by the Board of Directors, none of the directors is disqualified as on March 31, 2013, from being appointed as a director in terms of clause (g) of sub-section (1) of section 274 of the Companies Act, 1956.

ANNEXURE TO THE AUDITORS'' REPORT

(Referred to in Paragraph (3) of our report of even date)

(i) As per information and explanation given to us the company does not have any fixed Assets and hence, this clause is not applicable to the company.

(ii) As per the information and explanation given to us the company does not have any inventory hence, this clause is not applicable to the company.

(iii) (a) In our opinion and according to the information and explanation given to us, the company has not granted any loan, secured or unsecured, to Companies, Firms and other parties covered in the register maintained under Section 301 of the Companies Act, 1956.

(b) In our opinion and according to the information and explanation given to us, the company has taken unsecured loan from director covered in the register maintained under Section 301 of the Companies Act, 1956. Further the amount outstanding is Rs. 30 Lac and year end balance is Rs. 30 Lac.

(c) According to the information and explanation given to us the rate of interest and other term of condition of loan taken by company, are prima facie not prejudicial to the interest of the company; and

(d) According to the information and explanation given to us, there is no stipulation on periodical payment of interest. However, the company has made provision of interest payable as at the year end and it has been paid, further the loan taken is payable on demand, hence, there is no default in repayment of principle amount.

(iv) In our opinion and according to information and explanation given to us, internal control procedures are commensurate with the size of the company and the nature of its business.

(v) (a) In our opinion and according to explanation given to us, particular of contract referred to in section 301 of the Act have been entered in the register required to be maintained under that section; and

(b) According to the information and explanation given to us, the transactions are prima facie reasonable to the company.

(vi) As the Company has not accepted any deposit from public within the meaning of the provisions of section 58A and 58AA of the Companies Act, 1956 and rules made there under, provisions of clause 4(vi) of the Companies (Auditor''s Report) Order, 2003 are not applicable to the Company.

(vii) In our opinion, the company has an adequate internal audit system commensurate with the size and the nature of the Company''s business.

(viii) In our opinion and according to information and explanation given, maintenance of cost records has not been prescribed by the Central Government under section 209(1)(d) of the Companies Act, 1956.

(ix) According to information and explanations given to us and the records examined by us, the Company has been generally regular in depositing with appropriate authorities undisputed statutory dues including Provident Fund, Investor Education and Protection Fund, Employees State Insurance, Income Tax, Sales Tax, Service Tax, Excise Duty and Cess during the year with appropriate authorities.

(x) In our opinion and according to information and explanation given, the Company has accumulated losses exceeding fifty percent of its networth at the end of the year. The Company has not incurred cash losses during the financial year & immediate preceding financial year.

(xi) In our opinion and according to information and explanation given to us the company has not taken any loan hence not defaulted in repayment of dues to Financial Institutions and banks.

(xii) According to information and explanation given to us, the Company has not granted any loans and / or advances on basis of security by way of pledge of shares, debentures and other securities.

(xiii) In our opinion, 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.

(xiv) In our opinion and according to information and explanation given to us, the Company is not dealing or trading in shares, securities, debentures, and other investments. Hence, the provisions of clause 4 (xiv) of the aforesaid order are not applicable to the Company.

(xv) According to information and explanations given to us, the company has not given any guarantee for loans taken by others from banks or financial institutions.

(xvi) In our opinion, and according to information and explanation given to us the company has not availed any term loan, Therefore, the provisions of clause 4(xvi) of the Companies (Auditor''s Report) Order, 2003 are not applicable to the Company.

(xvii) According to information and explanations given to us, and on an overall examination of the balance sheet of the company, we report that no funds raised on short term basis have been used for long term investment. No long term funds have been used to finance short term assets.

(xviii) According to information and explanations given to us, the company has not made any preferential allotment of shares during the year. Therefore, the provisions of clause 4(xviii) of the Companies (Auditor''s Report) Order, 2003 are not applicable to the Company.

(xix) According to information and explanation given to us the company has not issued any debentures. Therefore, the provisions of clause 4(xix) of the Companies (Auditor''s Report) Order, 2003 are not applicable to the Company.

(xx) The Company has not raised any money by public issues during the year covered by our report. Therefore, the provisions of clause 4(xx) of the Companies (Auditor''s Report) Order, 2003 are not applicable to the Company.

(xxi) As per the information and explanation given to us, no fraud on or by the company has been noticed or reported during the year.



For D.N. Kanabar & Co.

Chartered Accountants

(FRN 104698W)





Deepak Kanabar

Proprietor

M. No. 041157



Date : May 30, 2013

Place : Mumbai


Mar 31, 2012

1) We have audited the attached Balance Sheet of UNITED INTERACTIVE LIMITED as at 31st March, 2012 and also the Profit & Loss Account and the Cash Flow Statement of the Company for the year ended on that date annexed thereto. These financial statements are the responsibility of the Management. Our responsibility is to express opinion on these financial statements based on our audit.

2) We have 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 from 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 principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

3) As required by the Companies (Auditor's Report) Order, 2003 As amended by the Companies (Auditor's Report) Order (Amendment), 2004 issued by the Company Law Board under Section 227(4A) of the Companies Act, 1956 and on the basis of such checks as considered appropriate, as per information and explanations furnished to us and the books and records examined by us in the normal course of audit, we enclose in the annexure our report on the matters specified in paragraphs 4 and 5 of the said order.

4) Further to our comments in the Annexure referred to in paragraph (1) above.

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 accounts 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 and Profit and Loss Account referred to in this report are in agreement with the books of account.

d) in our opinion the Profit & Loss Account, Balance Sheet and Cash Flow Statement comply with the accounting standards referred to in Section 211 (3C) of the Companies Act, 1956

e) On the basis of written representations received from the directors as on 31.03.2012, and taken on the record by the Board of Directors, We report that none of the Directors of the Company is disqualified as on 31.03.2012 from being appointed as a Director u/s 274 (1) (g) of the Companies Act, 1956.

f) In our opinion and to the best of our knowledge and according to information and explanation given to us, the said accounts read with Significant Accounting Policies and Notes to the Accounts, give information required by the Companies Act, 1956 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 Balance Sheet, of the state of the affairs of the Company as at 31st March, 2012, and

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

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

ANNEXURE TO THE AUDITORS' REPORT

(Referred to in Paragraph (3) of our report of even date)

(i) As per information and explanation given to us the company does not have any fixed Assets and hence, this clause is not applicable to the company.

(ii) As per the information and explanation given to us the company does not have any inventory hence, this clause is not applicable to the company.

(iii) (a) In our opinion and according to the information and explanation given to us, the company has not granted any loan, secured or unsecured, to Companies, Firms and other parties covered in the register maintained under Section 301 of the Companies Act, 1956.

(b) In our opinion and according to the information and explanation given to us, the company has taken unsecured loan from director covered in the register maintained under Section 301 of the Companies Act, 1956. Further the amount outstanding end of financial year is Rs.30,00,000.

(c) According to the information and explanation given to us the rate of interest and other term of condition of loan taken by company, are prima facie not prejudicial to the interest of the company; and

(d) According to the information and explanation given to us, there is no stipulation on periodical payment of interest. However, the company has made provision of interest payable as at the year end and it has been paid, further the loan taken is payable on demand, hence, there is no default in repayment of principle amount.

(iv) In our opinion and according to information and explanation given to us, internal control procedures are commensurate with the size of the company and the nature of its business.

(v) (a) In our opinion and according to explanation given to us, particular of contract referred to in section 301 of the Act have been entered in the register required to be maintained under that section; and

(b) According to the information and explanation given to us, the transactions are prima facie reasonable to the company.

(vi) As the Company has not accepted any deposit from public within the meaning of the provisions of section 58A and 58AA of the Companies Act, 1956 and rules made there under, provisions of clause 4(vi) of the Companies (Auditor's Report) Order, 2003 are not applicable to the Company.

(vii) In our opinion, the company has an adequate internal audit system commensurate with the size and the nature of the Company's business.

(viii) In our opinion and according to information and explanation given, maintenance of cost records has not been prescribed by the Central Government under section 209(1)(d) of the Companies Act, 1956.

(ix) According to information and explanations given to us and the records examined by us, the Company has been generally regular in depositing with appropriate authorities undisputed statutory dues including Provident Fund, Investor Education and Protection Fund, Employees State Insurance, Income Tax, Sales Tax, Service Tax, Excise Duty and Cess during the year with appropriate authorities.

(x) In our opinion and according to information and explanation given, the Company has accumulated losses exceeding fifty percent of its networth at the end of the year. The Company has not incurred cash losses during the financial year & immediate preceding financial year.

(xi) In our opinion and according to information and explanation given to us the company has not taken any loan hence not defaulted in repayment of dues to Financial Institutions and banks.

(xii) According to information and explanation given to us, the Company has not granted any loans and / or advances on basis of security by way of pledge of shares, debentures and other securities.

(xiii) In our opinion, 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.

(xiv) In our opinion and according to information and explanation given to us, the company is not dealing or trading in shares, securities, debentures, and other investments. However, the company has made investment in its subsidiary company. The company has maintained proper records of transaction and contract and timely entry have been made therein. Also shares have been held by the company in its own name.

(xv) According to information and explanations given to us, the company has not given any guarantee for loans taken by others from banks or financial institutions.

(xvi) In our opinion, and according to information and explanation given to us the company has not availed any term loan, Therefore, the provisions of clause 4(xvi) of the Companies (Auditor's Report) Order, 2003 are not applicable to the Company.

(xvii) According to information and explanations given to us, and on an overall examination of the balance sheet of the company, we report that no funds raised on short term basis have been used for long term investment. No long term funds have been used to finance short term assets.

(xviii) According to information and explanations given to us, the company has not made any preferential allotment of shares during the year. Therefore, the provisions of clause 4(xviii) of the Companies (Auditor's Report) Order, 2003 are not applicable to the Company.

(xix) According to information and explanation given to us the company has not issued any debentures. Therefore, the provisions of clause 4(xix) of the Companies (Auditor's Report) Order, 2003 are not applicable to the Company.

(xx) The Company has not raised any money by public issues during the year covered by our report. Therefore, the provisions of clause 4(xx) of the Companies (Auditor's Report) Order, 2003 are not applicable to the Company.

(xxi) As per the information and explanation given to us, no fraud on or by the company has been noticed or reported during the year.

For D.N. Kanabar & Co.

Chartered Accountants

(FRN 104698W)

Deepak Kanabar

Proprietor

M. No.041157

Date : August 29, 2012

Place : Mumbai


Mar 31, 2011

1) We have audited the attached Balance Sheet of UNITED INTERACTIVE LIMITED as at 31st March, 2011 and also the Profit & Loss Account and the Cash Flow Statement of the Company for the year ended on that date annexed thereto. These financial statements are the responsibility of the Management. Our responsibility is to express opinion on these financial statements based on our audit.

2) We have 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 from 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 principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

3) As required by the Companies (Auditor's Report) Order, 2003 (as amended by 2004) issued by the Company Law Board under Section 227(4A) of the Companies Act, 1956 and on the basis of such checks as considered appropriate, as per information and explanations furnished to us and the books and records examined by us in the normal course of audit, we enclose in the annexure our report on the matters specified in paragraphs 4 and 5 of the said order.

4) Further to our comments in the Annexure referred to in paragraph (1) above.

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 accounts 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 and Profit and Loss Account referred to in this report are in agreement with the books of account.

d) In our opinion the Profit & Loss Account, Balance Sheet and Cash Flow Statement comply with the accounting standards referred to in Section 211 (3C) of the Companies Act, 1956

e) On the basis of written representations received from the directors as on 31.03.2011, and taken on the record by the Board of Directors, We report that none of the Directors of the Company is disqualified as on 31.03.2011 from being appointed as a Director u/s 274 (1) (g) of the Companies Act, 1956.

f) In our opinion and to the best of our knowledge and according to information and explanation given to us, the said accounts read with Significant Accounting Policies and Notes to the Accounts, give information required by the Companies Act, 1956 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 Balance Sheet, of the state of the affairs of the Company as at 31st March, 2011, and

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

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

ANNEXURE TO THE AUDITORS' REPORT (Referred to in Paragraph (3) of our report of even date)

(i) As per information and explanation given to us the company does not have any fixed Assets and hence, this clause is not applicable to the company.

(ii) As per the information and explanation given to us the company does not have any inventory hence, this clause is not applicable to the company.

(iii) (a) In our opinion and according to the information and explanation given to us, the company has not granted any loan, secured or unsecured, to Companies, Firms and other parties covered in the register maintained under Section 301 of the Companies Act, 1956.

(b) In our opinion and according to the information and explanation given to us, the company has taken unsecured loan from director covered in the register maintained under Section 301 of the Companies Act, 1956. Further the amount involved during the year is Rs.31,36,702.

(c) According to the information and explanation given to us the rate of interest and other term of condition of loan taken by company, are prima facie not prejudicial to the interest of the company; and

(d) According to the information and explanation given to us, there is no stipulation on periodical payment of interest. However, the company has made provision of interest payable as at the year end and it has not been paid, further the loan taken is payable on demand, hence, there is no default in repayment of principle amount.

(iv) In our opinion and according to information and explanation given to us, internal control procedures are commensurate with the size of the company and the nature of its business.

(v) (a) In our opinion and according to explanation given to us, particular of contract referred to in section 301 of the Act have been entered in the register required to be maintained under that section; and

(b) According to the information and explanation given to us, the transactions are prima facie reasonable to the company.

(vi) As the Company has not accepted any deposit from public within the meaning of the provisions of section 58A and 58AA of the Companies Act, 1956 and rules made there under, provisions of clause 4(vi) of the Companies (Auditor's Report) Order, 2003 are not applicable to the Company.

(vii) In our opinion, the company has an adequate internal audit system commensurate with the size and the nature of the Company's business.

(viii) In our opinion and according to information and explanation given, maintenance of cost records has not been prescribed by the Central Government under section 209(1)(d) of the Companies Act, 1956.

(ix) According to information and explanations given to us and the records examined by us, the Company has been generally regular in depositing with appropriate authorities undisputed statutory dues including Provident Fund, Investor Education and Protection Fund, Employees State Insurance, Income Tax, Sales Tax, Service Tax, Excise Duty and Cess during the year with appropriate authorities.

(x) In our opinion and according to information and explanation given, the Company has accumulated losses exceeding fifty percent of its networth at the end of the year. The Company has not incurred cash losses during the financial year. However, the company had incurred cash loss of Rs. 75,16,719 in the immediate preceding financial year.

(xi) In our opinion and according to information and explanation given to us the company has not defaulted in repayment of dues to Financial Institutions and banks.

(xii) According to information and explanation given to us, the Company has not granted any loans and / or advances on basis of security by way of pledge of shares, debentures and other securities.

(xiii) In our opinion, 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.

(xiv) In our opinion and according to information and explanation given to us, the company is not dealing or trading in shares, securities, debentures, and other investments. However, the company has made investment in its subsidiary company. The company has maintained proper records of transaction and contract and timely entry have been made therein. Also shares have been held by the company in its own name.

(xv) According to information and explanations given to us, the company has not given any guarantee for loans taken by others from banks or financial institutions.

(xvi) In our opinion, and according to information and explanation given to us the company has not availed any term loan, Therefore, the provisions of clause 4(xvi) of the Companies (Auditor's Report) Order, 2003 are not applicable to the Company.

(xvii) According to information and explanations given to us, and on an overall examination of the balance sheet of the company, we report that no funds raised on short term basis have been used for long term investment. No long term funds have been used to finance short term assets.

(xviii) According to information and explanations given to us, the company has not made any preferential allotment of shares during the year. Therefore, the provisions of clause 4(xviii) of the Companies (Auditor's Report) Order, 2003 are not applicable to the Company.

(xix) According to information and explanation given to us the company has not issued any debentures. Therefore, the provisions of clause 4(xix) of the Companies (Auditor's Report) Order, 2003 are not applicable to the Company.

(xx) The Company has not raised any money by public issues during the year covered by our report. Therefore, the provisions of clause 4(xx) of the Companies (Auditor's Report) Order, 2003 are not applicable to the Company.

(xxi) As per the information and explanation given to us, no fraud on or by the company has been noticed or reported during the year.

For D. N. Kanabar & Co. Chartered Accountants (FRN 104698W)

Sd/- Deepak Kanabar Proprietor M. No. 041157

Date : August 29, 2011 Place : Mumbai


Mar 31, 2010

1) We have audited the attached Balance Sheet of UNITED INTERACTIVE LIMITED as at 31st March, 2010 and also the Profit & Loss Account of the Company for the year ended on that date annexed thereto. These financial statements are the responsibility of the Management. Our responsibility is to express opinion on these financial statements based on our audit.

2) We have 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 from 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 principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

3) As required by the Companies (Auditors Report) Order, 2003 issued by the Company Law Board under Section 227(4A) of the Companies Act, 1956 and on the basis of such checks as considered appropriate, as per information and explanations furnished to us and the books and records examined by us in the normal course of audit, we enclose in the annexure our report on the matters specified in paragraphs 4 and 5 of the said order.

4) Further to our comments in the Annexure referred to in paragraph (1) above.

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 accounts 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 and Profit and Loss Account referred to in this report are in agreement with the books of account.

d) in our opinion the Profit & Loss Account and Balance Sheet comply with the accounting standards referred to in Section 211 (3C) of the Companies Act, 1956

e) On the basis of written representations received from the directors as on 31.03.2010, and taken on the record by the Board of Directors, We report that none of the Directors of the Company is disqualified as on 31.03.2010 from being appointed as a Director u/s 274 (1) (g) of the Companies Act, 1956.

f) In our opinion and to the best of our knowledge and according to information and explanation given to us, the said accounts read with Significant Accounting Policies and Notes to the Accounts, give information required by the Companies Act, 1956 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 Balance Sheet, of the state of the affairs of the Company as at 31st March, 2010, and

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

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

ANNEXURE TO THE AUDITORS REPORT (Referred to in Paragraph (3) of our report of even date)

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

b. As per information and explanation given to us, the Fixed Assets of the Company have not been physically verified by the Management. Therefore, discrepancy, if any, is not ascertainable.

c. During the year, Company disposed off the unit at Vellore alongwith entire block of fixed assets. However, it has not affected the going concern aspect of the Company.

(ii) a. As per the information and explanation given to us the inventory have been

physically verified by the management during the year. However, there is no inventory as at the year end.

b. As per information and explanation given to us, procedure of physical verification of inventory followed by the management are reasonable and adequate in relation to the size of the company and nature of its business.

c. The company is maintaining proper records of inventory. In our opinion, no discrepancies are noticed on physical verification of inventory.

(iii) In our opinion and according to the information and explanation given to us, the company has not granted or taken any loan, secured or unsecured, to / from Companies, Firms and other parties covered in the register maintained under Section 301 of the Companies Act, 1956.

(iv) In our opinion and according to information and explanation given to us, internal control procedures are commensurate with the size of the company and the nature of its business.

(v) (a) In our opinion and according to explanation given to us , we are of the opinion that there are no transactions exceeding Rs. 5 Lacs in respect of any party that need to be entered into a register in pursuance of Section 301.

In absence of any transaction in (a) above, clause (b) is not applicable.

(vi) As the Company has not accepted any deposit from public within the meaning of the provisions of section 58A and 58AA of the Companies Act, 1956 and rules made there under, provisions of clause 4(vi) of the Companies (Auditors Report) Order, 2003 are not applicable to the Company.

(vii) In our opinion, the company has an adequate internal audit system commensurate with the size and the nature of the Companys business.

(viii) In our opinion and according to information and explanation given, maintenance of cost records has not been prescribed by the Central Government under section 209(1 )(d) of the Companies Act, 1956.

(ix) According to information and explanations given to us and the records examined by us, the Company has been generally regular in depositing with appropriate authorities undisputed statutory dues including Provident Fund, Investor Education and Protection Fund, Employees State Insurance, Income Tax, Sales Tax, Service Tax, Excise Duty and Cess during the year with appropriate authorities.

(x) In our opinion and according to information and explanation given, the Company has accumulated losses exceeding fifty percent of its networth at the end of the year. The Company has incurred cash losses of Rs. 75,16,719 during the financial year. However, the company had not incurred cash losses in the immediate preceding financial year.

(xi) In our opinion and according to information and explanation given to us the company has not defaulted in repayment of dues to Financial Institutions and banks.

(xii) According to information and explanation given to us, the Company has not granted any loans and / or advances on basis of security by way of pledge of shares, debentures and other securities.

(xiii) In our opinion, the Company is not a chit fund or a nidhi mutual benefit fund / society. Therefore, the provisions of clause 4(xiii) of the Companies (Auditors Report) Order, 2003 are not applicable to the Company.

(xiv) In our opinion and according to information and explanation given to us, the Company has maintained proper records of transactions and contracts and timely entries have been made therein. Also shares, securities and other securities have been held by the company in its own name.

(xv) According to information and explanations given to us, the company has not given any guarantee for loans taken by others from banks or financial institutions.

(xvi) In our opinion, and according to information and explanation given to us the company has not availed any term loan, Therefore, the provisions of clause 4(xvi) of the Companies (Auditors Report) Order, 2003 are not applicable to the Company.

(xvii) According to information and explanations given to us, and on an overall examination of the balance sheet of the company, we report that no funds raised on short term basis have been used for long term investment. No long term funds have been used to finance short term assets except permanent working capital.

(xviii) According to information and explanations given to us, the company has not made any preferential allotment of shares during the year. Therefore, the provisions of clause 4(xviii) of the Companies (Auditors Report) Order, 2003 are not applicable to the Company.

(xix) According to information and explanation given to us the company has not issued any debentures. Therefore, the provisions of clause 4(xix) of the Companies (Auditors Report) Order, 2003 are not applicable to the Company.

(xx) The Company has not raised any money by public issues during the year covered by our report. Therefore, the provisions of clause 4(xx) of the Companies (Auditors Report) Order, 2003 are not applicable to the Company.

(xxi) As per the information and explanation given to us, no fraud on or by the company has been noticed or reported during the year.

For D. N. Kanabar & Co.

Chartered Accountants (FRN 104698W)

Deepak Kanabar

Proprietor

M. No. 041157

Date: 12/08/2010

Place : Mumbai


Mar 31, 2009

1) I have audited the attached balance sheet of M/s. Neemtek Organic Products Limited., as at 31st March, 2009 and the profit and loss account for the year ended on that date, annexed thereto. These financial statements are the responsibility of the companys management. My responsibility is to express an opinion on this financial statement based on my audit.

2) I conducted my audit in accordance with auditing standards generally accepted in India. These standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material mis-statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. I believe that my audit provides a reasonable basis for my opinion.

3) As required by the Companies (Auditors Report) Order, 2003 issued by the Central Government issued in terms of sub-section (4A) of Section 227 of the Companies Act, 1956, I enclosed in the annexure a statement on the matters specified in the paragraphs 4 & 5 of the said order.

4) Further to my comments in the annexure referred to in paragraph 3 above, I report (subject to point No.9 contained in the Annexure to the Auditors report) that:

(a) I have obtained all the information and explanations, which to the best of my knowledge and belief were necessary for the purpose of my audit.

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

(c) The balance sheet and the profit and loss account, dealt with by this report, are in agreement with the books of account.

(d) In my opinion, the balance sheet and the profit and loss account dealt with by this report comply with the accounting standards referred to in sub section (3C) of section 211 of the Companies Act, 1956 to the extent applicable.

(e) On the basis of the written representations, received from the directors as on 31st March, 2009 and taken on record by the Board of Directors, I report that none of the directors is disqualified as on 31st March, 2009 from being appointed as director in terms of clause (g) of sub section (1) of section 274 of the Companies Act, 1956.

(f) In my opinion and to the best of my information and according to the explanations given to me, the said accounts, give the information required by the Companies Act, 1956, 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 Balance Sheet, of the state of affairs of the company as at 31st March, 2009 &

ii. In the case of profit and loss account, of the Profit for the year ended of that date

ANNEXURE TO THE AUDITORS REPORT (Referred to in 3 of my report of even date)

1) The Company is maintaining proper records, showing full particulars including quantitative details and situation of fixed assets. Fixed Assets have been physically verified by the Management during the year based on a phased programme of verifying all the assets over three years, which in my opinion is reasonable having regard to the size of the Company and the nature of its fixed assets. There were no discrepancies noticed on such verification. There was no disposal of fixed assets during the year.

2) The Inventory has been physically verified during the year by the management. In my opinion, the frequency of such verification is reasonable. 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. The company is maintaining proper records of inventory. The discrepancies noticed on verification between the physical stocks and the book records were not material.

3) In my opinion and according to the information and explanations given to me, the Company has not granted any loan, secured or unsecured to/from Companies, firms or other parties covered in the register maintained under section 301 of the Companies Act, 1956. The Company has taken loan, from Companies, firms or other parties covered in the register maintained under section 301 of the Companies Act, 1956. In my opinion and according to the information and explanations given to me, the interest and other terms of loans taken are prima facie not prejudicial to the interest of the company. The terms of repayment of the principal on the loans are not specified in respect of the loans taken. Therefore I am unable to comment on whether the company is regular in repayment of principal amount.

4) In my opinion and according to the information and explanations given to me, there are adequate internal control procedures commensurate with the size of the company and the nature of its business with regard to purchase of fixed assets and sale of goods and services. During the course of my audit, no major weakness has been noticed in the internal control.

5) In my opinion and according to the information and explanations given to me, we are of the opinion that the particulars of contracts or arrangements referred to in section 301 of the Act have been entered in the register required to be maintained in pursuance of section 301 of the Companies Act, 1956.

6) In my opinion and according to the information and explanations given to me, the company has not accepted any deposit from the public and therefore compliance with the provisions of section 58A and 58 AA of the Companies Act, 1956 do not arise.

7) In my opinion, the companys internal audit system is adequate with the size and nature of its business.

8) The Central Government has not prescribed the maintenance of cost records under section 209 (1) (d) of the Companies Act, 1956.

9) According to the information and explanations given to me and on the basis of my examination of Books of account, the company has been generally regular in depositing undisputed statutory dues, including Provident Fund, Investor Education and Protection Fund, Employees State Insurance, Income Tax, Sales Tax, Wealth Tax, Service Tax, Excise Duty and Customs Duty and Cess during the year with appropriate authorities, except for an undisputed sales tax liability of Rs. 133547/-which has been due by the company for more than six months from the date of when they became due for payment.

10) According to the information and explanations given to me and on the basis of my examination of Books of account, there were no undisputed amounts payable in respect of Wealth Tax, Service Tax, Customs Duty and Excise Duty, which are outstanding as at 31st March, 2009 for a period of more than six months from the date they become payable.

11) The accumulated losses of the Company is not more than fifty percent of its net worth and the company has not incurred cash losses during the financial year covered by my audit.

12) In my opinion and according to the information and explanations given to me, the company has not defaulted in repayment of dues to a financial institution or bank.

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

14) The company is not a chit fund or a nidhi / mutual benefit fund / society. Therefore the provisions of clause 4 (xiii) of the order, are not applicable to the company.

15) The company is not dealing in or trading in shares, securities, debentures and other investments. Accordingly, the provisions of clause 4(xiv) of the order are not applicable to the company.

16) According to the information and explanations given to me the company has not given any guarantee for loans taken by others from banks or financial institutions.

17) In my opinion and according to the explanations given to me, there are no term loans have been obtained during the year, except inter corporate deposits from M/s. Neo Neem Extractions (P) Ltd and cash credit from M/s. Axis Bank Limited, Vellore.

18) According to the information and explanations given to me and on an overall examination of the balance sheet of the company, I report that no funds raised on short term basis have been used for long term investment of the company and vice-versa.

19) According to the information and explanations given to me the company has not made any preferential allotment of shares to the parties and companies covered in the register maintained under section 301 of the Act.

20) According to the information and explanations given to me the company has not made any issue of secured bonds during the year under audit. Hence the relevant paragraph is not applicable.

21) According to the information and explanations given to me the company has not raised money by public issues during the year.

22) To the best of my knowledge and belief and according to the information and explanations given to me, no fraud by the company has been noticed or reported during the year.

Sd/- Place: Chennai N.SUBRAMANIAN

Date :29.08.2009 CHARTERED ACCOUNTANT

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