Interim report
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Ahluwalia Contracts (India) Limited Engineering, Designing & Construction 11/02/2025 To, Compliance Department BSE Limited. 25th Floor, P.J. Towers Dalal Street, Mumbai 400001 Compliance Department National Stock Exchange of India Ltd. 5th Floor, Exchange Plaza, Bandra Kurla Complex, Sandra (East) Mumbai- 400051 Compliance Department Calcutta Stock Exchange Ltd 7, Lyons Range, Dalhousie, Murgighata, B B D Bagh, Kolkata, West Bengal - 700001 Sub: Outcome of the Board of Directors Meeting Ref.: SCRIP CODE: NSE: -AHLUCONT, BSE: - 532811 - ISIN Code: INE758C01029 Dear Sir/Madam, Pursuant to Regulation 33 and other applicable regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, this is to inform that the Board of Directors of the Company in their meeting held on Tuesday, 11th, February 2025 through physical/ virtual/ video conferencing mode hosted at B-227, Okhla Industrial Area, Phase-I, New Delhi-110020 have considered and approved the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and nine months ended December 31, 2024 along with the Limited Review Report from the Statutory Auditors thereon. The Board meeting commenced at 4.00 p.m. & concluded at 4.30 p.m. You are also requested to up-date our Company records/data in BSE website & NSE website. Yours faithfully, for Ahluwalia Contracts (India) Ltd ,,_'1/. Z -7 ( A{_ ' 'c w j (Vipin Kumar Tiwari) Company Secretary Encl.: as above Registered. Office: A-177, Okhla Industrial Area, Phase-I, New Delhi-110020 Phone: 011-49410502, 517 & 599 Fax: 011-49410553 Email ID: cs.corpoffice@acilnet.com; Website: www.acilnet.com (Corporate Identification Number: L45101DL1979PLC009654)
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09Mod'oWaaval gyro9laocdates 6%ateed o9ecoantaut Independent Auditor's Review Report on the Quarterly & Year to Date Unaudited Standalone Financial Results of Ahluwalia Contracts (India) Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors, Ahluwalia Contracts (India) Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Ahluwalia Contracts (India) Limited ('the Company') for the quarter December 31, 2024 and year to date from April O 1, 2024 to December 31, 2024 ("the Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 ('the Regulation') as amended, (the listing regulations). 2. This statement which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34" Interim Financial Reporting" (Ind AS 34") prescribed under section 133 of the Companies Act, 2013, as amended read with relevant rules issued thereunder and other accounting principles generally accepted in India, read with the Circular. Our responsibility is to issue a report on the statement based on our review. 3. We conducted our review of the statement in accordance with the Standard on Review Engagements (SRE) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS') specified under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of the Regulation, read with the Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. {OD AGRAWAL) PARTNER M.No. 084175 a56891359mNRLU3)1%o UDIN: For AMOD AGRAWAL & ASSOCIATES Firm Registration No. 005780N accountants " o £: < Place: New Delhi Dated: 11-02-2025 G-3, Block-C, Kailash Apartment, Lala Lajpat Rai Marg, New Delhi 110048 e-mail : amodagrawal@gmail.com Phone : 29238513
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09Mod o9laaval groociatea 6{aoeteel o9lecountaot Limited review report on Quarterly and Year to Date Unaudited Consolidated Financial Results of Ahluwalia Contracts (India) Limited under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Ahluwalia Contracts (India) Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results of Ahluwalia Contracts (India) Limited ('hereinafter referred to as 'the Holding Company') and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group"), its Joint Venture for the quarter ended December 31, 2024 and year to date from April O 1, 2024 to December 31, 2024 ('the Statement'), being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 ('the Regulation') as amended ('Listing Regulations'). 2. This statement which is the responsibility of the Holding Company's Management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34") prescribed under section 133 of the Companies Act 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the statement based on our review. 3. We conducted our review of the statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standard on Auditing and consequently does not enable us to obtain assurance that would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations,2015, as amended, to the extent applicable. 4. The Statement includes results of the following entities: Name of the Company Relationship Mis Ahluwalia Contracts (India) Limited Holding Company M/s. Dipesh Mining Pvt. Ltd. Wholly Owned Subsidiary M/s. Jiwanjyoti Traders Pvt. Ltd. Wholly Owned Subsidiary Mis. Paramount Dealcomm Pvt. Ltd. Wholly Owned Subsidiary Mis. Prem Sagar Merchants Pvt. Ltd. Wholly Owned Subsidiary Mis. Splendor Distributors Pvt. Ltd. Wholly Owned Subsidiary Mis ACIL-RCPL JV Joint Venture 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in -3, Block-C, Kailash Apartment, Lala Lajpat Rai Marg, New Delhi 110048 e-mail : amodagrawal@gmail.com Phone : 29238513
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accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The accompanying statement includes the unaudited interim financial results and other financial information, in respect of: • 5 wholly owned subsidiaries whose unaudited interim financial results include total revenues of Rs.7.50 lakhs and Rs. 17.50 lakhs, total net profit after tax Rs. 6.54 lakhs and Rs.14.23 lakhs and total comprehensive profit of Rs. 6.54 lakhs and Rs. 14.23 lakhs, for the quarter ended December 31, 2024 and for the period from April 01, 2024 to December 31, 2024 respectively. As considered in the statement. The interim financial information of these entities have been reviewed by other auditor's whose report has been furnished to us by the management and our conclusion on the Statement, in so far it relates to the amounts and disclosures included in respect of subsidiaries is based solely on the report of another auditor's and procedures performed by us as stated in paragraph 3 above. • A Joint venture whose unaudited interim financial results include the Group's share of net profit after tax Rs.6.05 lakhs and Rs. 26.06 lakhs and total comprehensive profit of Rs.6.05 lakhs and Rs.26.06 lakhs, for the quarter ended December 31, 2024 and for the period from April O 1, 2024 to December 31, 2024 respectively, which have not been reviewed by their auditor, and have been furnished to us by the Holding Company's Management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this joint venture, are based solely on such unreviewed interim financial information. Our conclusion on the Statement is not modified in respect of the above matters. For AMOD AGRA WAL & ASSOCIATES Firm Registration No. 005780N Chartered Acee antants we .... \\i . »' o r- < FRN:0 4 o %,, WAL) p 'TNER .No. 084175 UDIN: 2 508913458 0+0LV343 Place: New Delhi Dated: 11-02-2025
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AHLUWALIA CONTRACTS (INDIA) LIMITED Regd. Office ; A-177, Okhla Industrial Area, Phase-I, New Delhi-110020. CIN NO, L45101DL{979PLC009654 -Website - www,acilnet.com Emall - mail@acllnet.com Statement of Un-Audited Financial Results for the quarter and nine months ended 31st December, 2024 (Rs. in Lakhs) SL. STANDALONE NO. PARTICULARS Quarter Ended Nine Months Ended Year Ended 31/12/2024 30/09/2024 31/12/2023 31/12/2024 31/12/2023 31/03/2024 (Un-Audiled) (Un-Audited) (Un-Audited) (Un-Audited) (Un-Audited) (Audited) I Revenue from Operations 95195.79 101148.06 102647.61 288278.68 269163.76 385529.77 II Other Income 1486.03 1170.75 902.18 3734.49 2429.57 3664.24 Ill Total Income (I+ll) 96681.82 102318,81 103649.79 292013.17 271593.33 389194.01 IV Expenses (a) Cost of Materials Consumed 41792.58 43189.66 49426.05 125454.76 127217.23 183946,36 (b) Construction Expenses 7227.41 7859,48 6270.13 21706.83 17337.67 23272.00 (c) Sub-Contract work 27075.22 32177.44 27081.56 87648.37 71422.8 105140.75 (d) Employees benefits expense 8853.01 8900.05 7223.02 25843.13 20700.21 28238.00 (e) Finance Costs 1454,89 1600.31 1226.02 4530.42 3458.55 4813.41 () Depreciation, amortisation and impairment expenses 1798.43 1657.09 1357.54 4956.75 3792.31 6685.65 (g) Other Expenses 1811,46 1684,14 1462.26 5807.10 4057.22 6077.05 Total Expenses (IV) 90013.00 97068.17 94046.58 275947.36 247985.99 358174.02 V Profit before exceptional ltems and tax ( II!-I\V) 6668.82 5260.64 9503.21 16065.81 23607.34 31019.99 VI Exceptional items-Gain 0.00 0.00 0.00 0.00 0.00 19497.07 VII Profit before tax (V-VI) 6668.82 5250.64 9503.21 16065.81 23607.34 50517.06 VIII Tax Expense a) Current Tax 1404.82 1694.69 2323.56 4308.26 6205.57 13524.00 b) Deferred Tax Charge/(Credit) 325.35 (280.06) 113.38 (77.06) (167.81) (561.54) Total Tax Expense 1730.17 1414.63 2436.94 4231.20 6037.76 12962.46 IX Net Profit after tax for the period/ year (VII-VIII) 4938.65 3836.01 7066.27 11834.61 17669.58 37664.60 X Other Comprehensive Income (Loss) ltemn to be reclassified to profit or loss 0.00 0.00 0.00 0.00 0.00 0.00 Income tax relating to items to be reclassified to profit or loss 0.00 0.00 0.00 0.00 0.00 0.00 Item not to be reclassified to profit or loss (17.80) (17.81) 39.40 (53.41) 118.20 (71.21) Income lax relating to items not to be reclassified to profit or loss 4.48 4.48 (9.92) 13.44 (29.75) 17.92 XI Total Comprehensive Income (IX+X) 4926.33 3022.68 7096.75 11794,64 17658.03 37501.31 XII Paid-up equity share capital (Face value of Rs. 2l- each) 1339.75 1339.75 1339.75 1339.75 1339.75 1339.75 XIII Other Equity 158873.67 Xly Earning per equity share (EPS) in Rupees (Face value of Rs. 2/- each) ( not annualised): - Basic 7.37 5.73 10.55 17.67 26.23 56.06 - Diluted 7.37 5.73 10.55 17.67 26.23 56.06 SEGMENT RES UL TS (Rs. in Lakhs) SL. s TA NDALONE NO. PARTICULARS Quarter Ended Nine Months Ended Year Ended 31/12/2024 30/09/2024 31/12/2023 31/12/2024 31/12/2023 31/03/2024 (Un-Audited) (Un-Audited) (Un-Audited) (Un-Audited) (Un-Audited) (Audited) 1 Segment Revenue a) Contract Work 95028,10 100816.13 102497.62 287633.87 268586.44 384817.77 b) Investment Property 167.69 156.93 149.99 469.81 505.72 640.40 c) Others 0.00 175.00 0.00 175.00 71.60 71.60 Total 95195.79 101148,06 102647.61 288278.68 269163.76 385529,77 Less: Inter Segment Revenue 0.00 0.00 0.00 0.00 0.00 0.00 Revenue From Operations 95195.79 101148.06 102647.61 288278.68 269163.76 385529.77 2 Segment Result a) Contract Work 7554.87 6436.24 10490.04 19246.4 26547.40 36580.46 b) investment Property 2.27 (28.06) (17.40) (41.09) 0.95 (1,522.83) c) Others 0.00 18,18 0.00 18.18 (7.92) (7.92) Total 7557.14 6426.36 10472.64 19223.49 26640.43 35049.71 Less: a) Finance Cost 1454.89 1600.31 1226.02 4530,42 3458.55 4813.41 b) Other un-allocable income net of unallocable expense (566.57) (424.59) (256.59) (1372.74) (525.46) (783.70) c) Exceptional Items - (Gain)/Loss 0.00 0.00 0.00 0.00 0.00 (19497.07) Total Profit before Tax 6668,82 5250.64 9503.21 J6065.81 23607.34 50517.07 [# / ¢
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Segment Assets a) Contract Work 276476.17 259001.42 228897.46 276476.47 228897.46 242553.03 b) Investment Property 8928.20 8879.04 10663.75 8928.20 10663.75 9078,46 c) Others 3663.66 3663.66 3820.48 3663.66 3820.48 3820.48 d) Unallocated 65214.34 67668.87 45704.65 65214.34 45704.65 64184.06 Total Segment Assets 354282.37 339212.99 289086.34 364282.37 289086.34 319636.03 Segment Llabllltles a) Contract Work 175906.34 165646.88 138506.06 175906.34 138506.06 149145.60 b) Investment Property 6109,85 5973.09 5834.55 6109.85 5834.55 5875.71 c) Others 0.00 0.00 0.00 0.00 0.00 0.00 d) Unallocated 593.05 845.23 4375.59 593.05 4375.59 4401.30 Total Segment Liabilities 182609.24 172465.20 148716.20 182609.24 148716.20 1659422.61 3 Capital Employed (Segment Assets - Segment Liabilities) a) Contract Work 100569.83 93354.54 90391.40 100569.83 90391.40 93407.43 b) Investment Property 2818.35 2905.95 4829.20 2818.35 4829.20 3202.75 c) Others 3663.66 3663.66 3820.48 3663.66 3820.48 3820.48 d) Unallocated 64621.29 66823.64 41329.06 64621.29 41329.06 59782.76 Total Capital Employed 171673.13 166747.79 140370.14 171673.13 140370.14 160213.42 Notes ; f- The above standalone & consolidated financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on 11 th Febraury,2025. The standalone & consolidated financial results have been prepared in accordance with Indian Accounting Standards (IND-AS) prescribed under seclion 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter. The statutory auditors have expressed an unmodified opinion on these results. 2- Based on the "management approach" as defined in Ind AS 108- Operating Segments the Chief Operating Decision Maker evaluates the Company's performance and allocates resources based on an analysis of various performance indicators by business segments and segment information is presented accordingly. 3- The figures for the corresponding previous periods have been regrouped/reclassified wherever necessary lo make them comparable. 4- Results are available at Company's website www.acllnet.com and also at BSE and NSE Websites www.bseindia.com & www.nseindia.com On behalf of the Board of Directors Place : New Delhi Date ; 11.02.2025 (BIKRAMJIT AHLUWALIA) CHAIRMAN & MANAGING DI 'ECTOR ···1 ... .,
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AHLUWALIA CONTRACTS (INDIA) LIMITED Regd. Office : A-177, Okhla Industrial Area, Phase-I, New Delhi-110020. CIN NO, L451010L1979PLC009654 - Webslte • wwww.acllnet.com Email - mall@acilnet.com Statement of Un-Audited Financlal Results for the quarter and nine months ended 31st December, 2024 (Rs. In Lakhs) SL. CONSOLIDATED NO. PARTICULARS Quarter Ended Nine Months Ended Year Ended 31/12/2024 30/09/2024 31/12/2023 31/12/2024 31/12/2023 31/03/2024 (Un-Audited) (Un-Audited) (Un-Audited) (Un-Audited) (Un-Audited) (Audited) I Revenue from Operations 95195.79 101148.06 102647.61 288278.68 269163.76 385529.77 II Other Income 1486.03 1170.75 902.18 3734.49 2429.57 3664.24 Ill Total Income (I+II) 96681.82 102318.81 103549.79 292013.47 271593.33 389194.01 IV Expenses (a) Cost of Materials Consumed 41792.58 43189.66 49426.05 125454,76 127217.23 183946.36 (b ) Construction Expenses 7227.41 7859.48 6270.13 21706.83 17337.67 23272.00 (c) Sub-Conltact work 27075.22 32177.44 27081.56 87648.37 71422.80 105140.75 (d) Employees benefits expense 8853.01 8900.05 7223.02 25843.13 20700.21 28238.80 (a) Finance Costs 1454.89 1600.3f 1226.02 4530.42 3458.55 4813.41 (f) Depreciation, amortisation ard irnpairmnent expenses 1798.43 1657.09 1357.54 4956.75 3792.31 8685.65 (g) Other Expenses 1804.93 1677.72 1463.27 5792.88 4060.52 6082.13 Total Expenses (IV) 90006.47 97061.75 94047.59 275933.14 247989.29 358179.10 V Profit before share of Profit/(Loss) from Joint Venture, exceptional items and tax ( Ill-IV) 6675.35 5257.06 9502,20 16080,03 23604.04 31014.91 VI. Share of Profit/(Loss) of Joint Venture 6.05 24.90 (40.92) 26.06 (63.75) (66.92) VII Exceptional iterns 0.00 0.00 0.00 0.00 0,00 19497.07 VIII- Profit before tax (V+VI-VII) 6681.40 5281.96 9461.28 16106,09 23540.29 50445.06 IX. Tax Expense a) Current Tax 1404.82 1694.69 2323.56 4308.26 6205.57 13524.00 b) Deferred Tax Charge/(Credit) 325.35 (280.06) 113.38 (77.06) (167.81) (561.54) Total Tax Expense 1730.17 1414.63 2436,94 4231.20 6037.76 12962.46 X Net Profit after tax for the period/ year (VIII-AX) 4951.23 3867.33 7024.34 11874.89 17602.53 37482.60 XI Other Comprehensive Income l(Loss) ltem to bo reclassified lo profit or loss 0.00 0.00 0.00 0.00 0.00 0.00 locome tax relating to items to be reclassified to profit or loss 0.00 0.00 o.co 0.00 0.00 0.00 ltem not to be reclassified to profit or loss (17.80) (17.81) 39.40 (53.41) 118.20 (71.21) Income lax relating to items not lo be reclassified lo profit or loss 4.48 4.48 (9.92) 13.44 (29.75) 17.92 XI Total Comprehensive Incarne (X+XI) 4937.9 3854.00 7053.82 11834.92 17690.98 37429.31 XIIt Paid-up equity share capital( Face value of Rs. 2l- each) 1339.75 1339.75 1339.75 1339.75 1339,75 1339.75 Xi. Other Equity 168654,78 XV Earning per equity share (EPS) in Rupees (Face value of Rs. 2l each) ( not annualised): - Basic 7.39 5.77 10.49 17.73 26.13 55,95 - Diluted 7.39 5.77 10.49 17.73 26.13 55.95 SEGMENT RESULTS Rs. in Lakhs) SL. CONSOLIDATED NO. PARTICULARS Quarter Ended Nine Months Ended Year Ended 31/12/2024 30/09/2024 31/12/2023 31/12/2024 31/12/2023 31/03/2024 (Un-Audited) Un-Audited) (Un-Audled) (Un-Audited) (Ur-Audited) (Audited) 1 Segment Revenue a) Conlract Work 95028.10 100816.13 102497.62 287633.87 268586.44 384817.77 b) Investment Property 167,69 156.03 149.99 469.81 505.72 640.40 c) Others 0.00 175.00 0.00 175,00 71.60 71.60 Total 95195.79 101148.06 102647.61 288278.68 269163.76 385529.77 Less: Inter Segment Revenue 0.00 0.00 0.00 0.00 0,00 0.00 Revenie From Operations 95195.79 101148.06 102647.61 288278,68 269163.76 385529,77 2 Segment Result a) Contract Work 7562.37 6443.74 10490.04 19263.90 26547.40 36580.45 b) lveslmenl Property 1.30 (29.14) (18.41) (44.37) (2.35) (1527.91) c) Others 0.00 18.18 0.00 18,18 (7.92) (7.92) Total 7563.67 6432.70 10474.63 19237.71 26537.13 35044,62 L.ess: a) Finance Cost 1454.09 1600.31 1226.02 4530.42 3458.55 4813.41 b) Other un-allocable income net of unallocable expense (566.57) (424.59) (256.59) (1372.74) (525.46) (783.70) c) Exceptional Items - (Gain)/Loss 0.00 0.00 0.00 0,00 0.00 (19497.07) Total Profit before Share of Profit/(Loss) of Jalnt Venture and Tax 6675.35 5257.06 9502.20 16080.03 23604.04 50511,98 Share of Profit/ (Loss) OI Joint Venture 6.05 24.90 (40.92) 26.06 (63.75) (66.92) Total Profit before Tax 6681,40 5281,96 9461.28 16106.09 23540,29 50445.06 Segment Assets a) Contract Work 275793.31 258312.51 228191.71 275793.31 228191.71 241844.10 b) Investment Properly 9322.02 9272.55 11055.77 9322.02 11055.77 9470.09 c) Others I 3663.66 3663.66 3820.48 3663.66 3820.48 3820.48 d) Unallocated 1 65362.84 67815.42 45845.63 65362.84 45845.63 64325.48 Total Segment Assets 354141.83 339064,14 288913.59 35/4141.03 288913.59 319460.15 • .. A :
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Segment Liabilities a) Contract Work 175906.34 165646.,88 138506.06 175906.34 138506.06 149145.60 b) Investment Property 6147.92 6015.44 5875.75 6147.92 5875.75 5918.72 c) Others 0.00 0.00 0.00 0.00 0.00 0.00 d) Unallocated 593.04 845.22 4375.59 593.04 4375.59 4401.30 Total Segment Liabilities 182647.30 172507.54 148757.40 182647,30 140757.40 159465.62 3 Capital Employed (Segment Assets - Segment Liabilities) a) Contract Work 99886.97 92665.63 89685.65 99886.97 89685.65 92698.50 b) Investment Property 3174.10 3257.11 5180.02 3174.10 5180.02 3551.37 c) Others 3663.66 3663.66 3820.48 3663.66 3820.48 3820.48 d) Unallocated 64769,80 66970.20 41470.04 64769.80 41470.04 59924,18 Total Capital Employed 171494,53 166556,60 140156.19 171494.53 140156.19 159994.53 On behalf of the Board of Directors Place ; New Delhi Date : 11,02.2025 JI A UW ·N.(G