SHARDLOW INDIA LIMITED

Amalgamated

SHARDLOW INDIA LIMITED having CIN U35990TN1960PLC004235 is 64 years , 9 month & 23 days old Public Indian Company incorporated on 19 Aug 1960. It is classified as Non-government company and is registered at ROC Chennai. Its authorized share capital is Rs. 600,000,000 and its paid up capital is Rs. 450,000,000. It's NIC code is 35990 (which is part of its CIN).

As per the NIC code, it is involved in . SHARDLOW INDIA 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 09-06-2022. Directors of SHARDLOW INDIA LIMITED are Srinivasaraghavan Sridharan and Anantharamakrishnan Krishnamoorthy.

SHARDLOW INDIA LIMITED ' Corporate Identification Number (CIN) is U35990TN1960PLC004235 and its registration number is 004235. Users may contact SHARDLOW INDIA LIMITED on its Email address - com.sec@shardlow.in Registered address of SHARDLOW INDIA LIMITED is HUZUR GARDENS, SEMBIAM,,CHENNAI,Tamil Nadu,India-600011. Current status of SHARDLOW INDIA LIMITED is - Amalgamated.

Key Indicators

Authorised Capital

600,000,000

as on 11/06/2025

Paid Up Capital

450,000,000

as on 11/06/2025

Company Age

64 Year, 9 Months

Last Filing with ROC

2 Year, 9 Months

CIN	U35990TN1960PLC004235
Company Status	Amalgamated
Registration Number	004235
Date of Incorporation	08/19/1960
RoC	ROC Chennai
Company Age	64 years & 312 days
Authorized Capital	₹ 600000000
Paid-up capital	₹ 450000000
Company Category	Company limited by shares
Company Sub-Category	Non-government company
Class of company	Public
Activity
Listing status	Unlisted
Date of Last Annual General Meeting	31-03-2022
Date of Latest Balance Sheet	31-03-2022

Contact

Email ID	com.sec@shardlow.in
Address	HUZUR GARDENS, SEMBIAM, CHENNAI Tamil Nadu India 600011
Website	shardlow.in
Contact Number	+91*******

Location on Map

Director

Designation	Name	Date OF Appointment	DIN	PAN	Tenure
Director	PASALAI SANKARAN RAJAMANI	02/07/2023	01560303	*****3543D	2 years
Director	RAMAMOORTHY RAMESH BABU	02/07/2023	08759770	*****8276E	2 years
Director	ANANTHARAMAKRISHNAN KRISHNAMOORTHY	06/30/2023	00001778	*****7087J	1 years
Director	SRINIVASARAGHAVAN SRIDHARAN	04/12/2023	00105502	*****9172Q	2 years

Companies connected through Directors

Name	Status	Paid Up Capital	Common Directors	Address
INDIA PISTONS LIMITED	Active	1,75,00,00,000.00	2	Tamil Nadu
AMCO BATTERIES LIMITED	Active	3,30,00,000.00	2	Tamil Nadu
WHEEL & PRECISION FORGINGS INDIA LIMITED	Active	15,00,000.00	2	Tamil Nadu
ADDISON & CO. LIMITED	Active	5,40,00,000.00	2	Tamil Nadu
IPL SHAW SOLUTIONS PRIVATE LIMITED	Active	7,00,00,000.00	2	Tamil Nadu
AMALGAMATIONS VALEO CLUTCH PRIVATE LIMITED	Active	76,66,30,040.00	2	Tamil Nadu
BBL DAIDO PRIVATE LIMITED	Active	16,00,00,000.00	2	Tamil Nadu
IPL GREEN POWER LIMITED	Dissolved (Liquidated)	3,10,00,000.00	2	Tamil Nadu
SIMPSON AND COMPANY LIMITED	Active	7,36,97,500.00	2	Tamil Nadu
AMALGAMATIONS REPCO LIMITED	Active	94,70,000.00	2	Tamil Nadu
STANES AMALGAMATED ESTATES LIMITED	Active	1,10,74,990.00	2
ASSOCIATED PUBLISHERS (MADRAS) PRIVATE LIMITED	Active	12,00,000.00	2	Tamil Nadu
ASSOCIATED PRINTERS (MADRAS) PRIVATE LIMITED	Active	1,20,00,000.00	2	Tamil Nadu
AMALGAMATIONS PRIVATE LIMITED	Active	31,20,000.00	2	Tamil Nadu
GEORGE OAKES LIMITED	Active	2,50,00,000.00	2	Tamil Nadu

Charges on assets

Others

No. of Loans: 3

Total Amount: 922,868,200.00 cr

CENTRAL BANK OF INDIA

No. of Loans: 17

Total Amount: 1,978,754,360.00 cr

NEW BANK OF INDIA

No. of Loans: 1

Total Amount: 1,950,000.00 cr

MAHARASHTRA STATE FINANCIAL CORPORATION

No. of Loans: 2

Total Amount: 1,010,000.00 cr

DENA BANK

No. of Loans: 1

Total Amount: 200,000.00 cr

BANK OF MAHARASHTRA

No. of Loans: 3

Total Amount: 1,332,000.00 cr

THE ECONOMIC DEVELOPMENT CORPORATION

No. of Loans: 1

Total Amount: 475,000.00 cr

PUNJAB NATIONAL BANK

No. of Loans: 4

Total Amount: 9,150,000.00 cr

BANK OF BARODA

No. of Loans: 6

Total Amount: 122,725,000.00 cr

MANDVI CO- OP. BANK LTD.

No. of Loans: 2

Total Amount: 448,000.00 cr

INDUSTRIAL DEVELOPMENT BANK OF INDIA

No. of Loans: 2

Total Amount: 180,000,000.00 cr

ICICI BANK LTD.

No. of Loans: 2

Total Amount: 150,850,000.00 cr

I.F.C.I. LTD.

No. of Loans: 1

Total Amount: 70,000,000.00 cr

THE CENTRAL BANK OF INDIA

No. of Loans: 6

Total Amount: 7,787,000.00 cr

THE ICICI BANK LTD.

No. of Loans: 1

Total Amount: 672,143.00 cr

STATE INDUSTRIES PROMOTION CORPORATION OF TAMILNADU LTD.

No. of Loans: 1

Total Amount: 4,000,000.00 cr

STATE INDUSTRIES PROMOTION CORPORATION OF TAMILNAD

No. of Loans: 1

Total Amount: 4,000,000.00 cr

SYNDICATE BANK

No. of Loans: 2

Total Amount: 312,800.00 cr

THE BANK OF KARAO LTD.

No. of Loans: 1

Total Amount: 2,500,000.00 cr

BANK OF INDIA

No. of Loans: 1

Total Amount: 50,000.00 cr

CANARA BANK

No. of Loans: 2

Total Amount: 26,000,000.00 cr

INDUSTRIAL FINANCE CORPORATION OF INDIA

No. of Loans: 1

Total Amount: 500,000.00 cr

INDUSTRIAL FINANCE CORPORATION OF INDIA LTD.

No. of Loans: 1

Total Amount: 70,000,000.00 cr

BOMBAY MERCANTILE CO- OP. BANK LTD.

No. of Loans: 1

Total Amount: 2,000,000.00 cr

THE CO- OP. BANK LTD.

No. of Loans: 1

Total Amount: 20,000,000.00 cr

HMT LIMITED

No. of Loans: 1

Total Amount: 287,150.00 cr

Charge Holder	Branch	Amount	Date of creation	Modification	Satisfaction	Status
Others		400,000,000	15 Feb, 2016	15 Mar, 2022	-	Open
CENTRAL BANK OF INDIA	803 MOUNT ROAD	919,300	04 Sep, 1981	-	14 Sep, 2020	Closed
Others	Addison Building , 803 , Anna Salai	516,000,000	13 Dec, 1978	04 Mar, 2021	-	Open
Others	ANNA SALAI	6,868,200	04 Aug, 2015	19 Mar, 2019	07 Jul, 2020	Closed
NEW BANK OF INDIA		1,950,000	02 Jun, 1988	-	-	Open
MAHARASHTRA STATE FINANCIAL CORPORATION		640,000	11 Dec, 1981	-	-	Open
DENA BANK		200,000	15 Feb, 1983	-	-	Open
BANK OF MAHARASHTRA	WORLI	275,000	22 Nov, 1983	24 Mar, 1987	-	Open
THE ECONOMIC DEVELOPMENT CORPORATION		475,000	26 Nov, 1984	-	-	Open
PUNJAB NATIONAL BANK		100,000	19 Oct, 1989	-	-	Open
BANK OF BARODA		5,250,000	05 Nov, 1992	05 Nov, 1992	-	Open
MANDVI CO- OP. BANK LTD.		400,000	17 Feb, 1994	-	-	Open
CENTRAL BANK OF INDIA		50,000,000	27 Mar, 1998	-	14 Sep, 2020	Closed
CENTRAL BANK OF INDIA	FORT	820,000,000	08 Sep, 1998	22 May, 2004	14 Sep, 2020	Closed
CENTRAL BANK OF INDIA	FORT	150,000,000	09 Sep, 1998	-	14 Sep, 2020	Closed
INDUSTRIAL DEVELOPMENT BANK OF INDIA	COLOBA	80,000,000	24 Aug, 1999	-	-	Open
ICICI BANK LTD.	BANDRA - EAST	850,000	28 Sep, 1999	-	-	Open
INDUSTRIAL DEVELOPMENT BANK OF INDIA	WTC COMPLEX CUFFE PARADE	100,000,000	22 Mar, 2000	01 Jul, 2004	-	Open
BANK OF BARODA		99,600,000	16 Aug, 2000	-	-	Open
I.F.C.I. LTD.		70,000,000	12 May, 2004	12 May, 2004	-	Open
THE CENTRAL BANK OF INDIA		1,500,000	19 Apr, 1962	-	14 Sep, 2020	Closed
THE ICICI BANK LTD.		672,143	30 Apr, 1980	-	-	Open
CENTRAL BANK OF INDIA		7,384,000	02 Jul, 1980	-	14 Sep, 2020	Closed
STATE INDUSTRIES PROMOTION CORPORATION OF TAMILNADU LTD.		4,000,000	10 Jul, 1980	-	-	Open
CENTRAL BANK OF INDIA	803 MOUNT ROAD	344,200	24 Dec, 1981	-	14 Sep, 2020	Closed
CENTRAL BANK OF INDIA	803 MOUNT ROAD	548,610	30 Mar, 1984	-	14 Sep, 2020	Closed
CENTRAL BANK OF INDIA	803 MOUNT ROAD	4,000,000	07 Nov, 1984	-	14 Sep, 2020	Closed
STATE INDUSTRIES PROMOTION CORPORATION OF TAMILNAD		4,000,000	11 Dec, 1987	-	-	Open
BANK OF BARODA		50,000	02 Jul, 1975	-	-	Open
CENTRAL BANK OF INDIA		3,000,000	30 Aug, 2001	-	14 Sep, 2020	Closed
SYNDICATE BANK		112,800	24 Nov, 1976	-	-	Open
BANK OF BARODA		25,000	14 Sep, 1977	-	-	Open
BANK OF MAHARASHTRA	WORLI	1,000,000	16 Oct, 1979	25 Jan, 1985	-	Open
BANK OF BARODA		2,800,000	20 Feb, 1980	-	-	Open
MANDVI CO- OP. BANK LTD.		48,000	29 Aug, 1986	-	-	Open
MAHARASHTRA STATE FINANCIAL CORPORATION		370,000	28 Dec, 1986	-	-	Open
BANK OF MAHARASHTRA	WORLI	57,000	11 Jan, 1988	-	-	Open
PUNJAB NATIONAL BANK		300,000	28 Nov, 1988	-	-	Open
PUNJAB NATIONAL BANK		250,000	28 Dec, 1988	28 Apr, 1989	-	Open
THE BANK OF KARAO LTD.	FORT	2,500,000	31 Jan, 1992	-	-	Open
BANK OF INDIA		50,000	20 Apr, 1992	-	-	Open
PUNJAB NATIONAL BANK		8,500,000	20 Mar, 1993	-	-	Open
CANARA BANK		14,500,000	17 Aug, 1993	-	-	Open
CENTRAL BANK OF INDIA	FORT	820,000,000	08 Sep, 1993	01 Jul, 2004	14 Sep, 2020	Closed
CANARA BANK		11,500,000	30 Dec, 1993	-	-	Open
INDUSTRIAL FINANCE CORPORATION OF INDIA		500,000	08 Mar, 1995	-	-	Open
INDUSTRIAL FINANCE CORPORATION OF INDIA LTD.		70,000,000	11 Sep, 1996	-	-	Open
BOMBAY MERCANTILE CO- OP. BANK LTD.		2,000,000	03 Jun, 1997	23 Apr, 1998	-	Open
BANK OF BARODA		15,000,000	12 Nov, 1997	-	-	Open
THE CO- OP. BANK LTD.		20,000,000	29 Sep, 1998	-	-	Open
CENTRAL BANK OF INDIA		100,000,000	24 Jul, 1999	-	14 Sep, 2020	Closed
ICICI BANK LTD.		150,000,000	30 Mar, 2000	01 Jul, 2004	-	Open
CENTRAL BANK OF INDIA		9,500,000	11 Apr, 2001	-	14 Sep, 2020	Closed
CENTRAL BANK OF INDIA		2,400,000	20 Dec, 1972	30 Mar, 2005	14 Sep, 2020	Closed
THE CENTRAL BANK OF INDIA		500,000	15 Jul, 1975	-	14 Sep, 2020	Closed
THE CENTRAL BANK OF INDIA		500,000	20 Oct, 1975	-	14 Sep, 2020	Closed
THE CENTRAL BANK OF INDIA		2,387,000	17 Aug, 1976	-	14 Sep, 2020	Closed
THE CENTRAL BANK OF INDIA		1,200,000	23 Jun, 1977	-	14 Sep, 2020	Closed
CENTRAL BANK OF INDIA	803 MOUNT ROAD	469,000	24 Sep, 1981	-	14 Sep, 2020	Closed
CENTRAL BANK OF INDIA	803 MOUNT ROAD	207,050	17 Nov, 1982	-	14 Sep, 2020	Closed
HMT LIMITED		287,150	23 Mar, 1983	-	-	Open
CENTRAL BANK OF INDIA	803 MOUNT ROAD	2,482,200	23 May, 1983	-	14 Sep, 2020	Closed
THE CENTRAL BANK OF INDIA		1,700,000	20 Nov, 1987	-	14 Sep, 2020	Closed
CENTRAL BANK OF INDIA		7,500,000	06 Jul, 1998	-	14 Sep, 2020	Closed
SYNDICATE BANK		200,000	20 Mar, 1976	-	-	Open

Registered Details

CIN

U35990TN1960PLC004235

PAN

U35990TN1960PLC004235

Incorporation

2 years , 1 month

Company Email

com.sec@shardlow.in

Paid up Capital

₹ 450,000,000

Authorised Capital

₹ 600,000,000

Type

Public Non-government company

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

Key Metrics

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

Sales

9.29%

₹ 0

EBITDA

29%

₹ 0

Net Profit

29%

₹ 0

Networth

29%

₹ 0

Borrowings

9.29%

₹ 0

Assets

9.29%

₹ 0

Gross Margin

9.29%

₹ 0

Operating Margin

29%

₹ 0

Net Profit Margin

29%

₹ 0

Return on Equity

29%

₹ 135,987.4

ROCE

9.29%

₹ 140,987.4

Debt to Equity

9.29%

₹ 0

Financial Highlights

** All numbers in INR crores

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

Balance Sheet

**** All numbers in INR crores

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

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

Profit & Loss

**** All numbers in INR crores

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

Precentage of total incomex
Sales +
Sales growth %
Expenses +
Cost of services
Employee benefits expense
Other costs
Operating profit +
Operating margin %
Other income
Interest
Depreciation
Exceptional items
Profit before tax
Tax
Profit - disc. ops
Net profit
Net margin %

Ratio

** All numbers in INR crores

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Solvency +	0.00	0.00	0.00	0.00	0.00
Total Debt/Equity	0.00	0.00	0.00	0.00	0.00
Net Debt/Equity	0.00	0.00	0.00	0.00	0.00
Total Debt/Assets	0.00	0.00	0.00	0.00	0.00
Total Assets/Equity	0.00	0.00	0.00	0.00	0.00
Liquidity +	0.00	0.00	0.00	0.00	0.00
Current Ratio	0.00	0.00	0.00	0.00	0.00
Quick Ratio	0.00	0.00	0.00	0.00	0.00
Interest Coverage	0.00	0.00	0.00	0.00	0.00
Performance	0.00	0.00	0.00	0.00	0.00
Gross Margin	0.00	0.00	0.00	0.00	0.00
Operating Margin	0.00	0.00	0.00	0.00	0.00
Net Margin	0.00	0.00	0.00	0.00	0.00
Return +	0.00	0.00	0.00	0.00	0.00
Return on Equity	0.00	0.00	0.00	0.00	0.00
Pre-tax ROCE	0.00	0.00	0.00	0.00	0.00
Return on Assets	0.00	0.00	0.00	0.00	0.00
Pre-tax ROIC	0.00	0.00	0.00	0.00	0.00
Efficiency +	0.00	0.00	0.00	0.00	0.00
Days Payable	0.00	0.00	0.00	0.00	0.00
Days Inventory	0.00	0.00	0.00	0.00	0.00
Days Receivable	0.00	0.00	0.00	0.00	0.00
Fixed Asset Turnover	0.00	0.00	0.00	0.00	0.00
Total Asset Turnover	0.00	0.00	0.00	0.00	0.00
Working Capital	0.00	0.00	0.00	0.00	0.00
Cash Conversion Cycle	0.00	0.00	0.00	0.00	0.00
Working Capital Days	0.00	0.00	0.00	0.00	0.00

Subsidiaries, Associate Companies & Join Ventures of Shardlow India Limited

Company Identifier	Name	Percentage of Shares Held

Fund Raising Activity of Shardlow India 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

Board Meetings of Shardlow India 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

Auditors of Shardlow India 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

Outstanding Payments to Micro & Small Enterprises

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

Investor Complaints & Serious Complaints About Shardlow India Limited

Director Complain

Date	DIN	Cessation Date	Cessation Reason	Complaint

Serious Complaints

Date	Complaint	Other

Investor Complaints & Other Complaints

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

Prosecution Details of Shardlow India Limited

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

FAQs- Shardlow India Limited

What is SHARDLOW INDIA LIMITED ?

SHARDLOW INDIA LIMITED having CIN U35990TN1960PLC004235 is 2 years , 1 month old Public Indian Company incorporated with MCA on 12 Apr 2023. SHARDLOW INDIA 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 Chennai with an Authorized Share Capital of 600,000,000 and paid-up capital is 450,000,000.

What is the CIN of SHARDLOW INDIA LIMITED?

CIN of SHARDLOW INDIA LIMITED is U35990TN1960PLC004235.

Where is SHARDLOW INDIA LIMITED located?

Address of SHARDLOW INDIA LIMITED is Huzur gardens, sembiam,,chennai,tamil nadu,india-600011,.

Who are the directors of SHARDLOW INDIA LIMITED ?

The company has 10 directors/key management personnel Pasalai Sankaran,biswaranjan Parida,ramamoorthy Babu,pasalai Rajamani,u35990tn1960plc004235 U35990tn1960plc004235,anantharamakrishnan Krishnamoorthy,srinivasaraghavan Sridharan,ramamoorthy Babu,srinivasaraghavan Sridharan,anantharamakrishnan Krishnamoorthy,

What is the contact details of SHARDLOW INDIA LIMITED ?

Email : com.sec@shardlow.in
Address : HUZUR GARDENS, SEMBIAM, CHENNAI Tamil Nadu India 600011

What does SHARDLOW INDIA LIMITED do?

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

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