Smiths & Founders (India) Limited

BSE: 513418
Smiths & Founders (India) Limited - machinery and equipment in Bangalore, Karnataka, India. FY 2026 financials and compliance.
CIN L85110KA1990PLC011303 Incorporated 22 October 1990 ROC Bangalore HQ Bangalore, Karnataka, India
Active Listed - BSE: 513418 Public Limited Company machinery and equipment
Data last updated
Revenue · FY 2026
₹13.98 Cr
▲ 5.79% YoY
Computed EBITDA · FY 2026
₹1.2 Cr
▼ 33.19% YoY
Net profit · FY 2026
₹1.36 Cr
▲ 30.17% YoY
Authorised capital
₹10.25 Cr
Registered with MCA
Paid-up capital
₹10.2 Cr
Issued & subscribed
Open charges
₹3 Cr
Satisfied ₹28.92 Cr
Company age
36 yrs
Est. 1990
Employees · EPFO
61
Latest available

About Smiths & Founders (India) Limited

Data last updated: 13 July 2026

Smiths & Founders (India) Limited is a public limited company based in Bangalore, Karnataka, India. It specialises in industrial machine tools, a part of the broader machinery and industrial equipment sector. Incorporated on 22 October 1990, the company has been in operation for over 36 years.

Registered with ROC Bangalore under CIN U85110KA1990PLC011303. Listed on BSE: 513418.

Capital: an authorised share capital of ₹10.25 Cr and a paid-up capital of ₹10.2 Cr. Formerly known as Shimoga Technologies Limited. It is led by directors including Shailaja Suresh and Suresh Shastry.

Last AGM: 29 September 2025. Financial statements filed for year ended 31 March 2025. Office: No.505 5Th Floor Brigade Rubix No.20 Hmt Main Road, Bangalore, Karnataka, India – 560013.

As per BSE-filed standalone financials for FY 2026, the company reported a revenue of ₹13.98 Cr, a growth of 5.79% compared to the previous year. The net worth stands at ₹21.3 Cr (up 7.11% YoY). Total assets are valued at ₹23.42 Cr (up 5.02% YoY).

The company has a workforce of approximately 61 employees as per the latest available data.

The company is associated with 1 brand - Smiths & Founders. As per MCA filings, the company has open charges of ₹3 Cr and satisfied charges of ₹28.92 Cr on record.

The current compliance status is marked as compliant by the Registrar of Companies. For more details, the company can be reached via its website smithsandfoundersindia.com.

Company Details of Smiths & Founders (India) Limited
CIN L85110KA1990PLC011303
Registration Number 011303
Incorporation Date 22 October 1990
ROC Bangalore
Listing Status Listed (BSE: 513418)
Company Status Active
Date of Last AGM 29 September 2025
Date of Balance Sheet 31 March 2025
Compliance Status Active Compliant
Key People
Suresh Shastry Managing Director Shailaja Suresh Director Ramadas Ramesh Rao Director
Contact Details
  • Email
    Locked
  • Telephone
    Locked
  • Website
    Locked
  • Social Media
  • Registered Address
    No.505 5Th Floor Brigade Rubix No.20 Hmt Main Road, Bangalore, Karnataka, India – 560013
  • Industry
    Machinery and Equipment, Industrial Machine Tools
Company report
Smiths & Founders (India) Limited - full intelligence report
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Financials, compliance, directors, charges, ownership and filings for Smiths & Founders (India) Limited in one report.

10-year financials Directors & ownership Charges & compliance

CIN History of Smiths & Founders (India) Limited

Smiths & Founders (India) Limited has one previous CIN (Corporate Identification Number): U85110KA1990PLC011303. The current CIN is L85110KA1990PLC011303, which is the unique identifier assigned by the Registrar of Companies.

CIN Status
L85110KA1990PLC011303 Current
U85110KA1990PLC011303 Previous

Associated Brands with Smiths & Founders (India) Limited

Smiths & Founders (India) Limited operates one associated brand: Smiths & Founders. These brands represent Smiths & Founders (India) Limited's diversified market presence and brand portfolio.

Brand Description Website
Smiths & Founders
Steel forgings and cast cylinder liners are manufactured in India. smithsandfoundersindia.com

Business Activity of Smiths & Founders (India) Limited

Smiths & Founders (India) Limited is engaged in the principal business activity of manufacturing, with detailed activities including metal and metal products.

Main Activity Group Code Description of Main Activity Business Activity Code Description of Business Activity Turnover Percentage
C Manufacturing C7 Metal and metal products Locked
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Business activity turnover details for Smiths & Founders (India) Limited

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Auditor Details of Smiths & Founders (India) Limited

Smiths & Founders (India) Limited is audited by SNR & Company Chartered Accountants (ICAI peer reviewed, certificate valid till 2027-02-28) for the financial year 2026, as reported in its BSE exchange filings. The statutory auditor is responsible for expressing an independent opinion on whether the financial statements present a true and fair view in accordance with applicable accounting standards.

Name Financial year Audit opinion
SNR & Company Chartered Accountants (ICAI peer reviewed, certificate valid till 2027-02-28) FY 2026 Declaration of unmodified opinion

Board of Directors of Smiths & Founders (India) Limited

Smiths & Founders (India) Limited is currently managed by 5 directors, with 16 former directors having served the organization. The current Directors play a crucial role in shaping the company's strategic direction and governance.

Current Directors
Name Designation Appointment Date Tenure Status
Shailaja Suresh Director 01 Apr 2019 7 Years 4 Months Current
Suresh Shastry Managing Director 22 Oct 1990 35 Years 10 Months Current
Ramadas Ramesh Rao Director 10 Aug 2022 4 Years 0 Months Current
Arkalgud Suryanarayana Sundar Director 31 Jul 2025 1 Years 0 Months Current
Naraseeyappa Sreeramaiah
Also directs: Sushruta Vishranthi Dhama Limited
Director 12 Aug 2024 2 Years 0 Months Current
View all directors

Financials of Smiths & Founders (India) Limited FY 2026 filings available

Smiths & Founders (India) Limited reported revenue of ₹13.98 Cr (up 5.79% YoY) for FY 2026.

Revenue · FY 2026
₹13.98 Cr ▲ 5.79%
Profit · FY 2026
₹1.36 Cr ▲ 30.17%
Computed EBITDA · FY 2026
₹1.2 Cr ▼ 33.19%
Revenue₹ Cr · Standalone051015FY 2019: ₹10 Cr10.2FY 2019FY 2020: ₹8 Cr · -20.4% YoY8.1-20.4%FY 2020FY 2021: ₹9 Cr · +9.1% YoY8.8+9.1%FY 2021FY 2022: ₹11 Cr · +25.1% YoY11+25.1%FY 2022FY 2023: ₹10 Cr · -5.2% YoY10.5-5.2%FY 2023FY 2024: ₹12 Cr · +11.5% YoY11.7+11.5%FY 2024FY 2025: ₹13 Cr · +13.3% YoY13.2+13.3%FY 2025FY 2026: ₹14 Cr · +5.8% YoY14+5.8%FY 2026
Net Profit₹ Cr · Standalone-1.5-1-0.500.511.5FY 2019: ₹1 Cr (loss)-1FY 2019FY 2020: ₹1 Cr (loss) · -1.3% YoY-1.1FY 2020FY 2021: ₹1 Cr · +164.1% YoY0.7+164.1%FY 2021FY 2022: ₹1 Cr · +112.6% YoY1.4+112.6%FY 2022FY 2023: ₹0 Cr · -83.2% YoY0.2-83.2%FY 2023FY 2024: ₹1 Cr · +161% YoY0.6+161%FY 2024FY 2025: ₹1 Cr · +65.1% YoY1+65.1%FY 2025FY 2026: ₹1 Cr · +30.2% YoY1.4+30.2%FY 2026
Quarterly Revenue₹ Cr · vs same quarter last year024Q1'25: ₹3 Cr3.1Q1'25Q2'25: ₹4 Cr3.6Q2'25Q3'25: ₹3 Cr3.2Q3'25Q4'25: ₹3 Cr3.3Q4'25Q1'26: ₹3 Cr · +3.7% YoY3.2+3.7%Q1'26Q2'26: ₹4 Cr · +5.4% YoY3.8+5.4%Q2'26Q3'26: ₹3 Cr · +5.3% YoY3.4+5.3%Q3'26Q4'26: ₹4 Cr · +8.7% YoY3.5+8.7%Q4'26
Metrics FY 2026 FY 2025 FY 2024 FY 2023 FY 2022 FY 2021 FY 2020 FY 2019
Revenue from Operations ₹13.98 Cr ₹13.22 Cr ₹11.66 Cr ₹10.46 Cr ₹11.03 Cr ₹8.82 Cr ₹8.08 Cr ₹10.16 Cr
Other Income ₹4.56 Lakh ₹7.43 Lakh ₹10.6 Lakh ₹1.49 Lakh ₹27.04 Lakh ₹43.88 Lakh ₹2.66 Lakh ₹5.11 Lakh
Total Income ₹14.03 Cr ₹13.29 Cr ₹11.77 Cr ₹10.48 Cr ₹11.3 Cr ₹9.26 Cr ₹8.11 Cr ₹10.21 Cr
Cost of Materials Consumed ₹6.36 Cr ₹5.61 Cr ₹5.25 Cr ₹4.87 Cr ₹4.8 Cr ₹3.36 Cr ₹3.29 Cr ₹4.53 Cr
Purchases of Stock-in-Trade ₹0 ₹0 ₹0 ₹0 ₹0 ₹0 ₹0 ₹0
Changes in Inventories ₹7.65 Lakh ₹68.33 Lakh ₹26.39 Lakh -₹29.94 Lakh -₹52.51 Lakh ₹23.76 Lakh ₹37.2 Lakh ₹14.55 Lakh
Employee Benefit Expense ₹3.85 Cr ₹2.88 Cr ₹2.83 Cr ₹2.81 Cr ₹2.71 Cr ₹2.36 Cr ₹2.67 Cr ₹2.99 Cr
Finance Costs ₹1.83 Lakh ₹12.88 Lakh ₹25.55 Lakh ₹31.48 Lakh ₹34.23 Lakh ₹41.77 Lakh ₹38.62 Lakh ₹28.32 Lakh
Depreciation & Amortisation ₹26.29 Lakh ₹25.27 Lakh ₹24.36 Lakh ₹24.22 Lakh ₹24.36 Lakh ₹24.75 Lakh ₹32.49 Lakh ₹29.42 Lakh
Other Expenses ₹2.54 Cr ₹2.32 Cr ₹2.3 Cr ₹2.29 Cr ₹2.29 Cr ₹1.96 Cr ₹2.13 Cr ₹3.01 Cr
Total Expenses ₹13.11 Cr ₹11.87 Cr ₹11.13 Cr ₹10.23 Cr ₹9.85 Cr ₹8.58 Cr ₹9.17 Cr ₹11.26 Cr
Profit Before Exceptional Items & Tax ₹91.92 Lakh ₹1.42 Cr ₹63.42 Lakh ₹24.3 Lakh ₹1.45 Cr ₹68.16 Lakh -₹1.06 Cr -₹1.05 Cr
Exceptional Items ₹92.62 Lakh ₹0 ₹0 ₹0 ₹0 ₹0 ₹0 ₹0
Profit Before Tax ₹1.85 Cr ₹1.42 Cr ₹63.42 Lakh ₹24.3 Lakh ₹1.45 Cr ₹68.16 Lakh -₹1.06 Cr -₹1.05 Cr
Total Tax Expense ₹48.25 Lakh ₹36.83 Lakh ₹0 ₹0 ₹0 ₹0 ₹0 ₹0
Net Profit ₹1.36 Cr ₹1.05 Cr ₹63.42 Lakh ₹24.3 Lakh ₹1.45 Cr ₹68.16 Lakh -₹1.06 Cr -₹1.05 Cr
Other Comprehensive Income ₹5.11 Lakh -₹5.48 Lakh -₹98,600 ₹1.14 Lakh -₹4.12 Lakh ₹0 ₹0 -₹5.4 Lakh
Total Comprehensive Income ₹1.41 Cr ₹99.22 Lakh ₹62.44 Lakh ₹25.44 Lakh ₹1.41 Cr ₹68.16 Lakh -₹1.06 Cr -₹1.1 Cr
EBITDA (computed) ₹1.2 Cr ₹1.8 Cr ₹1.13 Cr ₹80 Lakh ₹2.03 Cr ₹1.35 Cr -₹35.27 Lakh -₹47.24 Lakh
Basic EPS ₹0.14 ₹0.10 ₹0.00 ₹0.02 ₹0.14 ₹0.07 ₹-0.10 ₹-0.11
Diluted EPS ₹0.14 ₹0.10 ₹0.00 ₹0.02 ₹0.14 ₹0.07 ₹-0.10 ₹-0.11
Metrics FY 2026 FY 2025 FY 2024 FY 2023 FY 2022 FY 2021 FY 2020 FY 2019
Total Assets ₹23.42 Cr ₹22.3 Cr ₹22.94 Cr ₹22.81 Cr ₹9.08 Cr ₹9.72 Cr ₹9.22 Cr ₹9.4 Cr
Non-current Assets ₹18.89 Cr ₹19.04 Cr ₹19.05 Cr ₹18.98 Cr ₹5.9 Cr ₹6.03 Cr ₹6.4 Cr ₹6.55 Cr
Current Assets ₹4.53 Cr ₹3.26 Cr ₹3.89 Cr ₹3.84 Cr ₹3.18 Cr ₹3.69 Cr ₹2.82 Cr ₹2.84 Cr
Property, Plant & Equipment ₹18.7 Cr ₹18.85 Cr ₹18.83 Cr ₹18.73 Cr ₹5.63 Cr ₹5.76 Cr ₹6.11 Cr ₹6.28 Cr
Inventories ₹1.17 Cr ₹1.37 Cr ₹1.96 Cr ₹2.58 Cr ₹2.36 Cr ₹1.87 Cr ₹1.68 Cr ₹1.66 Cr
Trade Receivables ₹1.8 Cr ₹1.68 Cr ₹1.8 Cr ₹1.16 Cr ₹63.96 Lakh ₹1.63 Cr ₹98.92 Lakh ₹93.59 Lakh
Cash & Equivalents ₹1.38 Cr ₹2.79 Lakh ₹1.9 Lakh ₹3.82 Lakh ₹8.48 Lakh ₹87,300 ₹85,700 ₹5.82 Lakh
Equity (Net Worth) ₹21.3 Cr ₹19.88 Cr ₹18.94 Cr ₹18.27 Cr ₹4.91 Cr ₹3.55 Cr ₹2.92 Cr ₹3.97 Cr
Equity Share Capital ₹10.2 Cr ₹10.2 Cr ₹10.2 Cr ₹10.2 Cr ₹10.2 Cr ₹10.2 Cr ₹10.2 Cr ₹10.2 Cr
Borrowings (Non-current) ₹0 ₹0 ₹1.66 Cr ₹2.05 Cr ₹2.6 Cr ₹2.72 Cr ₹2.63 Cr ₹1.19 Cr
Borrowings (Current) ₹0 ₹41.19 Lakh ₹58.32 Lakh ₹86.05 Lakh ₹21.55 Lakh ₹1.77 Cr ₹1.88 Cr ₹2.41 Cr
Total Debt (computed) ₹0 ₹41.19 Lakh ₹2.25 Cr ₹2.91 Cr ₹2.82 Cr ₹4.49 Cr ₹4.5 Cr ₹3.6 Cr
Current Liabilities ₹87.04 Lakh ₹1.04 Cr ₹1.33 Cr ₹1.58 Cr ₹74.92 Lakh ₹2.74 Cr ₹2.88 Cr ₹3.55 Cr
Total Liabilities ₹2.12 Cr ₹2.42 Cr ₹4 Cr ₹4.55 Cr ₹4.17 Cr ₹6.17 Cr ₹6.31 Cr ₹5.42 Cr
Metrics FY 2026 FY 2025 FY 2024 FY 2023 FY 2022
Operating Cash Flow ₹1.86 Cr ₹2.04 Cr ₹1.17 Cr ₹37.8 Lakh ₹2.28 Cr
Investing Cash Flow -₹7.4 Lakh -₹23.7 Lakh -₹26.73 Lakh ₹22.63 Lakh ₹7.99 Lakh
Financing Cash Flow -₹43.03 Lakh -₹1.79 Cr -₹92.23 Lakh -₹1.5 Cr -₹50.62 Lakh
Capital Expenditure ₹17.51 Lakh ₹25.6 Lakh ₹39.6 Lakh -₹21.65 Lakh ₹19.68 Lakh
Free Cash Flow (computed) ₹1.68 Cr ₹1.78 Cr ₹77.44 Lakh ₹16.15 Lakh ₹2.08 Cr
Dividends Paid ₹0 ₹0 ₹0 ₹0 ₹0
Net Change in Cash ₹1.35 Cr ₹89,000 -₹1.92 Lakh -₹89.12 Lakh ₹1.85 Cr
The cash-flow statement became part of the exchange results-filing format in FY2022 - earlier years were not filed and are hidden.
Metrics Q4 FY26 Q3 FY26 Q2 FY26 Q1 FY26 Q4 FY25 Q3 FY25 Q2 FY25 Q1 FY25
Revenue from Operations ₹3.54 Cr ₹3.4 Cr ₹3.82 Cr ₹3.23 Cr ₹3.25 Cr ₹3.22 Cr ₹3.63 Cr ₹3.11 Cr
Other Income ₹2.58 Lakh ₹27,000 ₹0 ₹1.71 Lakh ₹47,000 ₹1.62 Lakh ₹2.39 Lakh ₹2.95 Lakh
Total Income ₹3.56 Cr ₹3.4 Cr ₹3.82 Cr ₹3.24 Cr ₹3.26 Cr ₹3.24 Cr ₹3.65 Cr ₹3.14 Cr
Cost of Materials Consumed ₹1.56 Cr ₹1.59 Cr ₹1.79 Cr ₹1.42 Cr ₹1.4 Cr ₹1.42 Cr ₹1.56 Cr ₹1.23 Cr
Purchases of Stock-in-Trade ₹0 ₹0 ₹0 ₹0 ₹0 ₹0 ₹0 ₹0
Changes in Inventories -₹2.77 Lakh -₹5.38 Lakh ₹2.49 Lakh ₹13.31 Lakh ₹13.21 Lakh ₹4.75 Lakh ₹26 Lakh ₹24.37 Lakh
Employee Benefit Expense ₹1.31 Cr ₹83.12 Lakh ₹93.37 Lakh ₹77.41 Lakh ₹70.33 Lakh ₹72.08 Lakh ₹76.49 Lakh ₹69.25 Lakh
Finance Costs ₹1.6 Lakh ₹9,000 ₹3,000 ₹11,000 ₹1.22 Lakh ₹2.83 Lakh ₹3.75 Lakh ₹5.08 Lakh
Depreciation & Amortisation ₹6.66 Lakh ₹6.72 Lakh ₹6.57 Lakh ₹6.34 Lakh ₹6.45 Lakh ₹6.36 Lakh ₹6.29 Lakh ₹6.18 Lakh
Other Expenses ₹71.28 Lakh ₹63.82 Lakh ₹65.91 Lakh ₹53.37 Lakh ₹57.6 Lakh ₹58.51 Lakh ₹60.66 Lakh ₹54.92 Lakh
Total Expenses ₹3.64 Cr ₹3.07 Cr ₹3.47 Cr ₹2.92 Cr ₹2.89 Cr ₹2.87 Cr ₹3.29 Cr ₹2.83 Cr
Profit Before Exceptional Items & Tax -₹7.32 Lakh ₹32.44 Lakh ₹34.76 Lakh ₹32.04 Lakh ₹37.24 Lakh ₹37.39 Lakh ₹36.06 Lakh ₹30.82 Lakh
Exceptional Items ₹92.62 Lakh ₹0 ₹0 ₹0 ₹0 ₹0 ₹0 ₹0
Profit Before Tax ₹85.3 Lakh ₹32.44 Lakh ₹34.76 Lakh ₹32.04 Lakh ₹37.24 Lakh ₹37.39 Lakh ₹36.06 Lakh ₹30.82 Lakh
Total Tax Expense ₹22.92 Lakh ₹8.13 Lakh ₹11.55 Lakh ₹5.65 Lakh ₹0 ₹0 ₹0 ₹0
Net Profit ₹62.38 Lakh ₹24.31 Lakh ₹23.21 Lakh ₹26.39 Lakh ₹37.24 Lakh ₹37.39 Lakh ₹36.06 Lakh ₹30.82 Lakh
Other Comprehensive Income ₹5.11 Lakh ₹0 ₹0 ₹0 ₹0 ₹0 ₹0 ₹0
Total Comprehensive Income ₹67.49 Lakh ₹24.31 Lakh ₹23.21 Lakh ₹26.39 Lakh ₹37.24 Lakh ₹37.39 Lakh ₹36.06 Lakh ₹30.82 Lakh
EBITDA (computed) ₹94,000 ₹39.25 Lakh ₹41.36 Lakh ₹38.49 Lakh ₹44.91 Lakh ₹46.58 Lakh ₹46.1 Lakh ₹42.08 Lakh
Basic EPS ₹0.07 ₹0.02 ₹0.02 ₹0.03 ₹0.04 ₹0.04 ₹0.04 ₹0.03
Diluted EPS ₹0.07 ₹0.02 ₹0.02 ₹0.03 ₹0.04 ₹0.04 ₹0.04 ₹0.03
Latest 8 quarters shown.
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Charges & Borrowings of Smiths & Founders (India) Limited

Open charges
₹3 Cr
Satisfied charges
₹28.92 Cr
Breakdown by lending institutions
The South Indian Bank Limited₹3.00 Cr
Latest charge details
DateLenderAmountStatus
20 Mar 2023 The South Indian Bank Limited ₹3 Cr Open
29 Nov 2018 Karnataka Bank Ltd. ₹2.9 Cr Satisfied
23 Nov 2017 Others ₹2.77 Cr Satisfied
23 Nov 2012 Axis Bank Limited ₹4.25 Cr Satisfied
19 Jul 2010 Development Credit Bank Limited ₹4 Cr Satisfied

Total charge records: 14 View all charges

Employees and EPFO Compliance at Smiths & Founders (India) Limited

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Employee and EPFO history for Smiths & Founders (India) Limited

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GST Compliance of Smiths & Founders (India) Limited

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GST registrations and filing compliance for Smiths & Founders (India) Limited

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Credit Ratings, Litigation & Regulatory Alerts for Smiths & Founders (India) Limited

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Credit ratings, litigation, and regulatory alerts for Smiths & Founders (India) Limited

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MSME Payment Delays by Smiths & Founders (India) Limited

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MSME payment history for Smiths & Founders (India) Limited

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Subsidiaries & Group Companies of Smiths & Founders (India) Limited

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Corporate group structure for Smiths & Founders (India) Limited

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MCA Filings & Documents of Smiths & Founders (India) Limited

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MCA filings and documents for Smiths & Founders (India) Limited

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Recent Activity on Smiths & Founders (India) Limited

Activity
29 Sep 2025
Smiths & Founders (India) Limited last Annual general meeting of members was held on 29 Sep 2025 as per latest MCA records.
Directors
31 Jul 2025
Arkalgud Suryanarayana Sundar was appointed as a Director on 31 Jul 2025 & has been associated with this company since 1 year 25 days.
Activity
31 Mar 2025
Smiths & Founders (India) Limited has filed its annual Financial statements for the year ended 31 Mar 2025 with Roc Bangalore.
Directors
12 Aug 2024
Naraseeyappa Sreeramaiah was appointed as a Director on 12 Aug 2024 & has been associated with this company since 2 years 13 days.
Directors
23 Feb 2024
Supriya Shastry was appointed as a Cfo on 23 Feb 2024 & has been associated with this company since 2 years 6 months.
Charges
12 Apr 2023
A charge registered on 23 Nov 2017 via Charge ID 100144380 with Others was fully satisfied on 12 Apr 2023.

Recent News on Smiths & Founders (India) Limited

Frequently Asked Questions about Smiths & Founders (India) Limited

Smiths & Founders (India) Limited is an active public limited company in the machinery and equipment sector based in Bangalore, Karnataka, India. It was incorporated on 22 October 1990 (36+ years old) and is registered under CIN L85110KA1990PLC011303. Listed on BSE: 513418. The company has 61 employees.

Smiths & Founders (India) Limited reported revenue of ₹13.98 Cr for FY 2026 (up 5.79% YoY) based on standalone BSE filings.

The current directors of Smiths & Founders (India) Limited are:

The primary industry of Smiths & Founders (India) Limited is machinery and equipment. The company specifically operates in industrial machine tools. The company is currently active in this sector.

Yes. Smiths & Founders (India) Limited is listed on BSE with code 513418.

Smiths & Founders (India) Limited can be reached at the registered office: No.505 5Th Floor Brigade Rubix No.20 Hmt Main Road, Bangalore, Karnataka, India – 560013, or through the website smithsandfoundersindia.com.

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