 Let us see the significant events during the quarter, particularly the taxes, because tax normally paid at the end of the year, but we must see how much profit we made and what tax impact can be. Similarly, the provision we are making at the end of the year, we need to make provision for the quarter also. Here is the problem, because bonuses is normally end of the year, not quarterly, so we must take care of that also. Contingency, if there is any contingency, if something is going to happen in the future, so you must keep in mind that also. Inventories, usually what we do about inventory, we do stock taking every year end, but quarter based for the purpose of quarter, we need to do the stock taking at the quarter end. Then foreign currency translations, gain and losses, if there is any. Impairment of assets, in case there is an impairment of an assets that should also be taken into account. Accounting policy, that is also a very important thing. Whatever accounting policy you follow for the year, the same accounting policies should be continuing for the quarters also. Now interim financial reports covered period of less than one year, although it can be monthly, but it can be quarterly, it can be half yearly, but generally it is recommended that it should be quarterly. Each quarter you need to produce an account, that will be required that all limited companies registered on stock exchange should produce quarterly account, because they are supposed to complete the quarterly account and publish it. Let the shareholders, let the chief operating decision makers understand what is going on in the business. It can be quarterly, half yearly, comparative also. As I said, comparative means same quarter. If it is quarter number one, this year the quarter number one of last year should be compared. Now there are two viewpoints regarding interim reports. One is called a discreate approach. What is this discreate approach? This holds that each interim period should be treated as a separate accounting period. You assume as if this is the accounting year end, as the year end, although it is not year end, but we must hold, we must understand if this is the year end that what is going to be the performance. Second one is integral approach. Is that the interim report is an integral part of the annual report and deferrals and accruals should take into consideration what happened for the entire year. If you are taking as an integral approach, it means that you are supposed to take whatever you do at the year end. Similar exercise you have to do in the end of the quarter also, so that you can have all those adjustments which is required at the year end, then you should have in the quarter end as well. I just require use the discreate approach, because we don't need. We don't need here a lot of stuff. We need condensed. That's why we should we should just brief the whatever reporting we should brief companies should use the same accounting policies for interim period and those used for the annual report. It's a very, very clear that you need to follow. Whatever accounting policy you adopt first, then you keep following the same policy. You cannot change simply year quarter to quarter policies or even year to year policy, because if you need to change, then you need to justify it why you're going to change. All four financial statements should be prepared with notes as well. Although they said that you need to prepare income statement, you need to pay a balance sheet also, you need to pay a cash flow statement, you need to pay a change in equity statement also. But generally people are interested in your performance and performance can be watched by two things. Number one, the income statement and number two, the cash flow statement. They are the two very important one. But normally people prepare these two or some people are all of four, but publish is normally balance sheet and your final income statement. IES does not require a complete set of financial statements at the interim period date. You need notes to the accounts detail mini chime. Brief, but it's not okay, so much may I get your quarter the performance. Rather companies may comply with the requirements of providing condensed financial statements and selected explanatory notes. Clearly not details. Just brief. Now there are unique problems and particularly the income tax. Question arise. If you are preparing the quarterly accounts and you are taking the sales cost of sales interest explains and all that, what about the tax? So you need to determine the tax also effect if what can be the tax impact if we are preparing the if your business is giving this much profit, we can make some adjustment to it and then find out what can be our tax on this profit. So that should also be taken into account. Seasonality, that's also very important in certain quarters. You have a big sales and certain quarter, you have a small sale. I mean, for example, in the days of Eid, people go to a sale. And if you don't have it, it's less. Similarly, you will have to see that seasonality. So we have said in the beginning that if you want to make this quarter the first quarter, then you should take the first quarter of last year. So that it becomes comparative according to the season. Prevision, bonuses, pensions, depreciations, anamortization, inventories, and fair value, entire period manufacturing, cost, variances, impairment of assets, contingency, income taxes, all this should be taken into account. They are the unique problem, but still you must consider them because if you want to show something to your shareholders, to the leaders, then you should make sure that these should be taken into account. Entire reports do not require an audit. Usually, it is not audited. Normally, we mention on the top that they are unaudited. Now, there are some companies who get their accounts audited, but not always. But they are not required by law that their entire account should be audited. That's why we report clearly that these are unaudited accounts. Thank you very much.