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BIRLASOFT LIMITED

Active

BIRLASOFT LIMITED having CIN L72200PN1990PLC059594 is 34 years , 5 month & 10 days old Public Indian Company incorporated on 28 Dec 1990. It is classified as Non-government company and is registered at ROC Pune. Its authorized share capital is Rs. 1,740,000,000 and its paid up capital is Rs. 552,601,688. It's NIC code is 72200 (which is part of its CIN).

As per the NIC code, it is involved in Research and experimental development on social sciences and humanities . BIRLASOFT LIMITED Annual General Meeting (AGM) was last held on N/A and as per records from Ministry of Corporate Affairs (MCA), its balance sheet was last filed on 07-31-2024. Directors of BIRLASOFT LIMITED are Manish Mahendra Choksi and Alka Marezban Bharucha.

BIRLASOFT LIMITED ' Corporate Identification Number (CIN) is L72200PN1990PLC059594 and its registration number is 059594. Users may contact BIRLASOFT LIMITED on its Email address - Secretarial@birlasoft.com Registered address of BIRLASOFT LIMITED is 35 & 36, Rajiv Gandhi Infotech Park, Phase - I, MIDC, Hinjawadi,,Pune,Maharashtra,India-411057. Current status of BIRLASOFT LIMITED is - Active.

Key Indicators

Authorised Capital
1,740,000,000

as on 07/06/2025

Paid Up Capital
552,601,688

as on 07/06/2025

Company Age
34 Year, 5 Months
Last Filing with ROC
0 Year, 10 Months

Company Information

CIN L72200PN1990PLC059594
Company Status Active
Registration Number 059594
Date of Incorporation 12/28/1990
RoC ROC Pune
Company Age 34 years & 170 days
Authorized Capital ₹ 1740000000
Paid-up capital ₹ 552601688
Company Category Company limited by shares
Company Sub-Category Non-government company
Class of company Public
Activity Research and experimental development on social sciences and humanities
Listing status listed
Date of Last Annual General Meeting 31-03-2023
Date of Latest Balance Sheet 31-03-2023

Contact

Email ID Secretarial@birlasoft.com
Address 35 & 36, Rajiv Gandhi Infotech Park, Phase - 1, MIDC, Hinjewadi, PUNE Maharashtra India 411057
Website birlasoft.com
Contact Number +91*******

Location on Map

Director

Designation Name Date OF Appointment DIN PAN Tenure
Director 03/17/2023 00031051 *****2311F 2 years
Director 03/20/2023 00118473 *****4710C 2 years
Director 02/16/2023 00492930 2 years
Director 08/07/2019 01318683 *****1269M 5 years
Director 03/20/2023 00837718 *****4709K 2 years
Director 09/06/2023 09791436 *****6179N 1 years
Director 03/13/2023 08443715 *****5541M 2 years
Director 07/26/2023 00114067 1 years
Director 08/21/2020 01191158 *****5542N 4 years
Director 05/07/2023 07527676 *****6060J 2 years
Director 04/30/2024 05182060 *****6389F 1 years
Director 02/07/2024 00026496 *****4898B 1 years
Director 11/20/2023 05002709 *****3659N 1 years

Companies connected through Directors

Name Status Paid Up Capital Common Directors Address
Active
14,82,51,730.00 2
Amalgamated
50,00,000.00 2
Active
10,24,87,700.00 2 Delhi
Active
1,00,000.00 2 Maharashtra
Active
20,48,68,760.00 2 Odisha (Orissa)
Active
26,55,84,420.00 2 Madhya Pradesh
Amalgamated
31,35,48,000.00 2 Maharashtra
Active
21,21,85,502.00 2 Odisha (Orissa)
Active
80,00,000.00 2 West Bengal
Amalgamated
3,82,66,300.00 2 Maharashtra
Active
15,10,43,868.00 2 Maharashtra
Active
62,71,23,51,940.00 1 Maharashtra
Active
35,45,47,520.00 1 Maharashtra
Active
3,12,80,44,890.00 2 Maharashtra
Active
1,68,06,59,724.00 2 Tamil Nadu
Active
1,00,000.00 1 Tamil Nadu
Amalgamated
34,00,00,00,000.00 2 West Bengal
Active
10,72,79,73,210.00 2 Uttar Pradesh
Amalgamated
10,80,00,000.00 2 Maharashtra
Amalgamated
10,80,00,000.00 2 Maharashtra
Active
1,44,11,78,705.00 2 Maharashtra
Strike Off
5,70,000.00 2 Maharashtra
Active
10,14,30,710.00 2 Delhi
Active
1,29,46,34,663.00 2 Maharashtra
Active
4,60,00,000.00 2 West Bengal
Active
6,90,020.00 2 West Bengal
Active
1,68,90,00,000.00 2 Delhi
Active
25,00,000.00 2 Delhi
Active
5,74,620.00 2 West Bengal
Active
24,00,000.00 2 West Bengal
Active
7,00,000.00 2 West Bengal
Active
17,15,00,000.00 2 West Bengal
Active
5,07,870.00 2 West Bengal
Active
52,00,000.00 2 West Bengal
Active
4,86,72,750.00 2 West Bengal
Active
16,99,990.00 2 West Bengal
Active
6,00,000.00 2 West Bengal
Active
21,00,000.00 2 West Bengal
Active
5,00,000.00 2 West Bengal
Active
7,30,69,360.00 2 Maharashtra
Amalgamated
5,00,000.00 2 Maharashtra
Active
24,28,75,836.00 2 West Bengal
Active
1,41,820.00 2 Maharashtra
Active
2,66,56,933.00 2 Delhi
Active
10,13,50,360.00 2 Maharashtra
Active
21,91,530.00 2 Maharashtra
Amalgamated
5,04,000.00 2 Maharashtra
Active
1,00,000.00 1 Delhi
Active
1,77,23,11,381.00 1 Delhi

Charges on assets

1

Standard Chartered Bank

No. of Loans: 1

Total Amount: 400,000,000.00 cr

2

KOTAK MAHINDRA BANK LIMITED

No. of Loans: 1

Total Amount: 100,000,000.00 cr

3

International Finance Corporation

No. of Loans: 1

Total Amount: 495,000,000.00 cr

4

STANDARD CHARTERED BANK

No. of Loans: 1

Total Amount: 80,000,000.00 cr

5

CITI BANK N.A.

No. of Loans: 1

Total Amount: 300,000,000.00 cr

6

CISCO SYSTEMS CAPITAL (INDIA) PRIVATE LIMITED

No. of Loans: 3

Total Amount: 144,680,323.00 cr

7

State Bank of India Industrial Finance Branch Pune

No. of Loans: 1

Total Amount: 790,000,000.00 cr

8

IDBI Bank Limited

No. of Loans: 1

Total Amount: 110,000,000.00 cr

9

THE HONKONG AND SHANGHAI BANKING CORPORATION LIMITED (HSBC)

No. of Loans: 1

Total Amount: 2,000,000,000.00 cr

10

ABN AMRO BANK N.V.

No. of Loans: 1

Total Amount: 22,000,000.00 cr

11

HDFC BANK LIMITED

No. of Loans: 2

Total Amount: 1,020,000,000.00 cr

12

ABN Amro Bank N.V.

No. of Loans: 1

Total Amount: 70,000,000.00 cr

13

SREI EQUIPMENT FINANCE LIMITED

No. of Loans: 1

Total Amount: 44,110,108.00 cr

14

DBS Bank Ltd

No. of Loans: 1

Total Amount: 200,000,000.00 cr

15

ICICI BANK LIMITED

No. of Loans: 1

Total Amount: 50,000,000.00 cr

16

AXIS BANK LIMITED

No. of Loans: 1

Total Amount: 100,000,000.00 cr

17

BNP Paribas

No. of Loans: 1

Total Amount: 130,000,000.00 cr

18

The Hongkong and Shanghai Banking Corporation Limited

No. of Loans: 2

Total Amount: 2,040,000,000.00 cr

Charge Holder Branch Amount Date of creation Modification Satisfaction Status
Standard Chartered Bank New Delhi-110001 400,000,000 31 Jan, 2022 - - Open
KOTAK MAHINDRA BANK LIMITED NARIMAN POINT, 100,000,000 02 Mar, 2011 23 May, 2013 16 Feb, 2022 Closed
International Finance Corporation Washington 495,000,000 03 Mar, 2006 - 10 Nov, 2011 Closed
STANDARD CHARTERED BANK FORT, 80,000,000 28 May, 2009 24 Jan, 2012 05 Jul, 2016 Closed
CITI BANK N.A. North Main road, Koregaon park 300,000,000 06 Jan, 2009 05 Jul, 2023 - Open
CISCO SYSTEMS CAPITAL (INDIA) PRIVATE LIMITED 10, M.G. Road 37,098,544 05 Jul, 2012 - 12 Aug, 2015 Closed
CISCO SYSTEMS CAPITAL (INDIA) PRIVATE LIMITED 10, M.G. Road 55,095,779 02 Apr, 2012 - 12 Aug, 2015 Closed
State Bank of India Industrial Finance Branch Pune Old Pune Mumbai Highway,Wakdewadi 790,000,000 04 Aug, 2003 05 Oct, 2013 28 Sep, 2020 Closed
IDBI Bank Limited MIDC, MAROL, ANDHERI EAST 110,000,000 07 Aug, 2007 31 Jul, 2009 25 Apr, 2016 Closed
CISCO SYSTEMS CAPITAL (INDIA) PRIVATE LIMITED 10, M.G. Road 52,486,000 25 Feb, 2011 - 11 Apr, 2012 Closed
THE HONKONG AND SHANGHAI BANKING CORPORATION LIMITED (HSBC) SAHAR ROAD JUNCTION, VILE PARLE (EAST) 2,000,000,000 16 Sep, 2014 - 04 Dec, 2017 Closed
ABN AMRO BANK N.V. PUNE CAMP 22,000,000 27 Jul, 2005 - 14 Jul, 2016 Closed
HDFC BANK LIMITED Senapati Bapat marg, Lower Parel 920,000,000 04 Feb, 2003 31 Dec, 2014 - Open
ABN Amro Bank N.V. Camp, 70,000,000 19 Jul, 2004 11 Dec, 2008 31 May, 2010 Closed
SREI EQUIPMENT FINANCE LIMITED 44,110,108 28 May, 2014 - 27 Sep, 2016 Closed
HDFC BANK LIMITED LOWER PAREL W 100,000,000 28 Feb, 2012 - - Open
DBS Bank Ltd Ulsoor Road 200,000,000 18 Mar, 2011 28 Feb, 2014 10 Sep, 2020 Closed
ICICI BANK LIMITED ALKAPURI 50,000,000 29 Dec, 2010 - - Open
AXIS BANK LIMITED JANGLI MAHARAJ ROAD, 100,000,000 29 Sep, 2009 - 27 Apr, 2021 Closed
BNP Paribas 130,000,000 24 Feb, 2009 09 Apr, 2012 07 Jul, 2020 Closed
The Hongkong and Shanghai Banking Corporation Limited Bund Garden Road 700,000,000 25 May, 2006 14 Mar, 2014 - Open
The Hongkong and Shanghai Banking Corporation Limited Western Express Highway, Goregaon (East) 1,340,000,000 07 Nov, 2017 - 07 Jul, 2021 Closed

Registered Details

CIN
L72200PN1990PLC059594
PAN
L72200PN1990PLC059594
Incorporation
1 years , 6 month
Company Email
Secretarial@birlasoft.com
Paid up Capital
₹ 552,601,688
Authorised Capital
₹ 1,740,000,000
Type
Public Non-government company

* There is the date provided by MCA, but availability for this year is not guaranteed.

-

Industry

Research and experimental development on social sciences and humanities

Key Metrics

** All rupee values in INR crores. Based on March 2024 numbers.

Sales arrow 9.29%
₹ 140,987.4
EBITDA arrow 29%
₹ 135,987.4
Net Profit arrow 29%
₹ 135,987.4
Networth arrow 29%
₹ 135,987.4
Borrowings arrow 9.29%
₹ 140,987.4
Assets arrow 9.29%
₹ 140,987.4
Gross Margin arrow 9.29%
₹ 140,987.4
Operating Margin arrow 29%
₹ 135,987.4
Net Profit Margin arrow 29%
₹ 135,987.4
Return on Equity arrow 29%
₹ 135,987.4
ROCE arrow 9.29%
₹ 140,987.4
Debt to Equity arrow 9.29%
₹ 140,987.4

Financial Highlights

** All numbers in INR crores

Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024
Sales Locked Locked Locked Locked Locked
Operating profit Locked Locked Locked Locked Locked
Net profit Locked Locked Locked Locked Locked
Gross margin Locked Locked Locked Locked Locked
Operating margin Locked Locked Locked Locked Locked
Net margin Locked Locked Locked Locked Locked
Networth Locked Locked Locked Locked Locked
Borrowings Locked Locked Locked Locked Locked
Assets Locked Locked Locked Locked Locked
Debt to equity Locked Locked Locked Locked Locked
Current ratio Locked Locked Locked Locked Locked
ROE Locked Locked Locked Locked Locked
Days payable Locked Locked Locked Locked Locked
WC days Locked Locked Locked Locked Locked
unlock

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Balance Sheet

**** All numbers in INR crores

Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024
EQUITY AND LIABILITIES
(1) Shareholders‘ funds + Locked Locked Locked Locked Locked
(a) Share capita Locked Locked Locked Locked Locked
(b) Reserves and surplus Locked Locked Locked Locked Locked
(c) Money received against share warrants Locked Locked Locked Locked Locked
(2) Share application money pending allotment Locked Locked Locked Locked Locked
(3) Non-current liabilities + Locked Locked Locked Locked Locked
(a) Long-term borrowings Locked Locked Locked Locked Locked
(b) Deferred tax liabilities (Net) Locked Locked Locked Locked Locked
(c) Other Long-term liabilities Locked Locked Locked Locked Locked
(d) Long-term provisions Locked Locked Locked Locked Locked
(4) Current liabilities + Locked Locked Locked Locked Locked
(a) Short-term borrowings Locked Locked Locked Locked Locked
(b) Trade payables Locked Locked Locked Locked Locked
(A) total outstanding dues of micro enterprises and small enterprises; and Locked Locked Locked Locked Locked
(B) total outstanding dues of creditors other than micro enterprises and small enterprises. Locked Locked Locked Locked Locked
(c) Other current liabilities Locked Locked Locked Locked Locked
(d) Short-term provisions Locked Locked Locked Locked Locked
Total Locked Locked Locked Locked Locked
ASSETS
Non-current assets + Locked Locked Locked Locked Locked
(a) [Property, Plant and Equipment] Locked Locked Locked Locked Locked
(i) Tangible assets Locked Locked Locked Locked Locked
(ii) Intangible assets Locked Locked Locked Locked Locked
(iii)Capital work-in-progress Locked Locked Locked Locked Locked
(iv) Intangible assets under development Locked Locked Locked Locked Locked
(b) Non-current investments Locked Locked Locked Locked Locked
(c) Deferred tax assets (net) Locked Locked Locked Locked Locked
(d) Long-term loans and advances Locked Locked Locked Locked Locked
(e) Other non-current assets Locked Locked Locked Locked Locked
(2) Current assets + Locked Locked Locked Locked Locked
(a) Current investments Locked Locked Locked Locked Locked
(b) Inventories Locked Locked Locked Locked Locked
(c) Trade receivables Locked Locked Locked Locked Locked
(d) Cash and cash equivalents Locked Locked Locked Locked Locked
(e) Short-term loans and advances Locked Locked Locked Locked Locked
(f) Other current assets Locked Locked Locked Locked Locked
Total assets Locked Locked Locked Locked Locked
Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024
EQUITY AND LIABILITIES
(1) Shareholders‘ funds + lock lock lock lock lock
(a) Share capita lock lock lock lock lock
(b) Reserves and surplus lock lock lock lock lock
(c) Money received against share warrants lock lock lock lock lock
(2) Share application money pending allotment lock lock lock lock lock
(3) Non-current liabilities + lock lock lock lock lock
(a) Long-term borrowings lock lock lock lock lock
(b) Deferred tax liabilities (Net) lock lock lock lock lock
(c) Other Long-term liabilities lock lock lock lock lock
(d) Long-term provisions lock lock lock lock lock
(4) Current liabilities + lock lock lock lock lock
(a) Short-term borrowings lock lock lock lock lock
(b) Trade payables lock lock lock lock lock
(A) total outstanding dues of micro enterprises and small enterprises; and lock lock lock lock lock
(B) total outstanding dues of creditors other than micro enterprises and small enterprises. lock lock lock lock lock
(c) Other current liabilities lock lock lock lock lock
(d) Short-term provisions lock lock lock lock lock
Total lock lock lock lock lock
ASSETS
Non-current assets + lock lock lock lock lock
(a) [Property, Plant and Equipment] lock lock lock lock lock
(i) Tangible assets lock lock lock lock lock
(ii) Intangible assets lock lock lock lock lock
(iii)Capital work-in-progress lock lock lock lock lock
(iv) Intangible assets under development lock lock lock lock lock
(b) Non-current investments lock lock lock lock lock
(c) Deferred tax assets (net) lock lock lock lock lock
(d) Long-term loans and advances lock lock lock lock lock
(e) Other non-current assets lock lock lock lock lock
(2) Current assets + lock lock lock lock lock
(a) Current investments lock lock lock lock lock
(b) Inventories lock lock lock lock lock
(c) Trade receivables lock lock lock lock lock
(d) Cash and cash equivalents lock lock lock lock lock
(e) Short-term loans and advances lock lock lock lock lock
(f) Other current assets lock lock lock lock lock
Total assets lock lock lock lock lock

Profit & Loss

**** All numbers in INR crores

Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024
I.Revenue from operations lock lock lock lock lock
II. Other income lock lock lock lock lock
III.Total Revenue (I + II) lock lock lock lock lock
IV.Expenses + lock lock lock lock lock
(1)Cost of materials consumed lock lock lock lock lock
(2)Purchases of Stock-in-Trade lock lock lock lock lock
(3)Changes in inventories of finished goods work-in-progress and lock lock lock lock lock
(4)Stock-in-Trade lock lock lock lock lock
(5)Employee benefits expense lock lock lock lock lock
(6)Finance costs lock lock lock lock lock
(7)Depreciation and amortisation expense lock lock lock lock lock
(8)Other expenses lock lock lock lock lock
(9)Total expenses lock lock lock lock lock
VProfit before exceptional and extraordinary items and tax (III - IV) lock lock lock lock lock
VIExceptional items lock lock lock lock lock
VII.Profit before extraordinary items and tax (V - VI) lock lock lock lock lock
VIII.Extraordinary items lock lock lock lock lock
IX.Profit before tax (VII- VIII) lock lock lock lock lock
X. Tax expense: + lock lock lock lock lock
(1)Current tax lock lock lock lock lock
(2)Deferred tax lock lock lock lock lock
XI.Profit (Loss) for the period from continuing operations (VII-VIII) lock lock lock lock lock
XII.Profit/(loss) from discontinuing operations lock lock lock lock lock
XIII.Tax expense of discontinuing operations lock lock lock lock lock
XIV.Profit/(loss) from Discontinuing operations (after tax) (XII-XIII) lock lock lock lock lock
XV.Profit (Loss) for the period (XI + XIV) lock lock lock lock lock
XVI.Earnings per equity share: + lock lock lock lock lock
(1) Basic lock lock lock lock lock
(2)Diluted lock lock lock lock lock
Precentage of total incomex
Sales +
Sales growth %
Expenses +
Cost of services
Employee benefits expense
Other costs
Operating profit + lock lock lock
Operating margin % lock lock lock
Other income
Interest lock lock lock
Depreciation lock lock lock
Exceptional items
Profit before tax
Tax lock lock lock
Profit - disc. ops lock lock lock
Net profit lock lock lock
Net margin % lock lock lock
unlock

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Ratio

** All numbers in INR crores

Solvency +
Total Debt/Equity
Net Debt/Equity lock lock lock
Total Debt/Assets
Total Assets/Equity
Liquidity +
Current Ratio
Quick Ratio
Interest Coverage
Performance lock lock lock
Gross Margin
Operating Margin
Net Margin
Return + lock lock lock
Return on Equity
Pre-tax ROCE lock lock lock
Return on Assets lock lock lock
Pre-tax ROIC lock lock lock
Efficiency + lock lock lock
Days Payable lock lock lock
Days Inventory lock lock lock
Days Receivable lock lock lock
Fixed Asset Turnover lock lock lock
Total Asset Turnover lock lock lock
Working Capital lock lock lock
Cash Conversion Cycle lock lock lock
Working Capital Days lock lock lock
unlock

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Subsidiaries, Associate Companies & Join Ventures of Birlasoft Limited

Company Identifier Name Percentage of Shares Held
lock lock lock
lock lock lock
lock lock lock

Fund Raising Activity of Birlasoft Limited

Date of Allotment Securities Alloted Terms Number of Securities Nominal Amount Premium Amount Due & Payable Premium Amount Paid Total Discount Amount to be Paid on Calls (Excluding Premium) Attachments
lock lock lock lock lock lock lock lock lock lock
lock lock lock lock lock lock lock lock lock lock
lock lock lock lock lock lock lock lock lock lock

Board Meetings of Birlasoft Limited

Date of Filing Date of Dispatch of Notice Date of Passing Resolution Section (Companies Act 2013) Section (Companies Act 1956) Subject Matter of Resolution Resolution Agreed By Resolution Type Additional Documents
lock lock lock lock lock lock lock lock lock
lock lock lock lock lock lock lock lock lock
lock lock lock lock lock lock lock lock lock

Auditors of Birlasoft Limited

Financial Year Name of Auditor or Firm PAN of Auditor or Firm Membership Number / Registration Number Name of Auditor Signing Report Membership Number of Auditor Signing Report
lock lock lock lock lock lock
lock lock lock lock lock lock
lock lock lock lock lock lock

Outstanding Payments to Micro & Small Enterprises

Filing Type As On Amount Due to MSME Current Liabilities Ratio to Current Liabilities Reasons for Delay
lock lock lock lock lock lock
lock lock lock lock lock lock
lock lock lock lock lock lock

Investor Complaints & Serious Complaints About Birlasoft Limited

Director Complain

Date DIN Cessation Date Cessation Reason Complaint
lock lock lock lock lock
lock lock lock lock lock
lock lock lock lock lock

Serious Complaints

Date Complaint Other
lock lock lock
lock lock lock
lock lock lock

Investor Complaints & Other Complaints

Date Complaint Type Complaint Sub Type Particulars of Secutiries Period Complaint Other Details
lock lock lock lock lock lock lock
lock lock lock lock lock lock lock
lock lock lock lock lock lock lock

Prosecution Details of Birlasoft Limited

S.No. Defaulting Entities Court Name Prosecution Section Date of Order Status
lock lock lock lock lock lock
lock lock lock lock lock lock
lock lock lock lock lock lock

FAQs- Birlasoft Limited

What is BIRLASOFT LIMITED ?

BIRLASOFT LIMITED having CIN L72200PN1990PLC059594 is 1 years , 6 month old Public Indian Company incorporated with MCA on 20 Nov 2023. BIRLASOFT LIMITED is listed in the class of Public Indian Company and classified as Non-government company. This company is registered at Registrar of Companies(ROC), ROC Pune with an Authorized Share Capital of 1,740,000,000 and paid-up capital is 552,601,688.

What is the CIN of BIRLASOFT LIMITED?

CIN of BIRLASOFT LIMITED is L72200PN1990PLC059594.

Where is BIRLASOFT LIMITED located?

Address of BIRLASOFT LIMITED is 35 & 36, rajiv gandhi infotech park, phase - i, midc, hinjawadi,,pune,maharashtra,india-411057,.

Who are the directors of BIRLASOFT LIMITED ?

The company has 23 directors/key management personnel Anant Talaulicar,chandrakant Birla,ashok Kumar Barat,nandita Gurjar,amita Birla,sneha Padve,angan Guha,ashok Barat,dharmander Kapoor,alka Bharucha,chandrasekar Thyagarajan,ananth Sankaranarayanan,kamini Shah,amita Birla,anant Talaulicar,chandrakant Birla,dharmander Kapoor,nidhi Killawala,manish Choksi,nidhi Killawala,angan Guha,satyavati Berera,alka Bharucha,

What is the contact details of BIRLASOFT LIMITED ?

Email : Secretarial@birlasoft.com
Address : 35 & 36, Rajiv Gandhi Infotech Park, Phase - 1, MIDC, Hinjewadi, PUNE Maharashtra India 411057

What does BIRLASOFT LIMITED do?

BIRLASOFT LIMITED is involved in activities such as Computer programming, consultancy and related activities

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