LAKSHMI MACHINE WORKS LIMITED
LAKSHMI MACHINE WORKS LIMITED having CIN L29269TZ1962PLC000463 is 55 years , 3 month & 20 days old Public Indian Company incorporated on 01 Jan 1970. It is classified as Non-government company and is registered at Registrar of Companies. ROC Coimbatore, Its authorized share capital is Rs. 500,000,000 and its paid up capital is Rs. 106,830,000. It's NIC code is 729 (which is part of its CIN).
As per the NIC code, it is inolved in Other computer related activities [for example maintenance of websites of other firms/ creation of multimedia presentations for other firms etc.]. LAKSHMI MACHINE WORKS 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 LAKSHMI MACHINE WORKS LIMITED are Coimbatore Ramanathan Shivkumaran and Tharavanat Chandrasekharan Suseelkumar.
LAKSHMI MACHINE WORKS LIMITED ' Corporate Identification Number (CIN) is L29269TZ1962PLC000463 and its registration number is 000463. Users may contact LAKSHMI MACHINE WORKS LIMITED on its Email address - shivkumaran.c.r@lmw.co.in Registered address of LAKSHMI MACHINE WORKS LIMITED is Perianaickenpalayam srk vidyalaya post,coimbatore,tamil nadu,india-641020. Current status of LAKSHMI MACHINE WORKS LIMITED is - Active.
Key Indicators
as on 09/14/1962
as on 09/14/1962
Company Information
| CIN | L29269TZ1962PLC000463 |
|---|---|
| Company Status | Active |
| Registration Number | 000463 |
| Date of Incorporation | 09/14/1962 |
| RoC | ROC Coimbatore |
| Company Age | 62 years & 235 days |
| Authorized Capital | ₹ 500000000 |
| Paid-up capital | ₹ 106830000 |
| Company Category | Company limited by shares |
| Company Sub-Category | Non-government company |
| Class of company | Public |
| Activity | Computer programming, consultancy and related activities |
| Listing status | listed |
| Date of Last Annual General Meeting | 31-03-2023 |
| Date of Latest Balance Sheet | 31-03-2023 |
Contact
| Email ID | shivkumaran.c.r@lmw.co.in |
|---|---|
| Address | PERIANAICKENPALAYAM SRK VIDYALAYA POST COIMBATORE Tamil Nadu India 641020 |
| Website | lmw.co.in |
| Contact Number | +91******* |
Location on Map
Director
| Designation | Name | Date OF Appointment | DIN | PAN | Tenure |
|---|---|---|---|---|---|
| Director | 01/01/1900 | *****4188C | 125 years | ||
| Director | 08/05/2019 | 00141258 | *****7296K | 5 years | |
| Director | 11/01/2020 | 07594186 | *****8222Q | 5 years | |
| Director | 01/27/2021 | 06453310 | *****3067L | 2 years | |
| Director | 05/10/2022 | 00138970 | *****9402L | 2 years | |
| Director | 07/25/2022 | 00201205 | *****5463J | 1 years | |
| Director | 10/19/2019 | 00198748 | *****1165L | 4 years | |
| Director | 07/25/2022 | 07654117 | *****3070B | 1 years | |
| Director | 08/03/2019 | 09066063 | *****5534F | 6 years | |
| Director | 09/10/2010 | 00004505 | *****2698K | 14 years | |
| Director | 08/05/2019 | 00138970 | *****9402L | 5 years | |
| Director | 02/01/2020 | 07044099 | *****5234G | 5 years | |
| Director | 08/07/2017 | 00291361 | *****9627P | 7 years | |
| Director | 03/21/1973 | 00013899 | *****5010H | 50 years | |
| Director | 11/04/2016 | 01450535 | *****6039E | 9 years | |
| Director | 02/07/2023 | 00201205 | *****5463J | 1 years | |
| Director | 05/17/2023 | 00198748 | *****1165L | 0 years | |
| Director | 04/12/2023 | 00141258 | 1 years | ||
| Director | 10/19/2019 | *****1165L | 4 years | ||
| Director | 07/31/2019 | *****2698K | 3 years | ||
| Director | 05/28/2020 | *****3070B | 3 years | ||
| Director | 08/23/2024 | 06956216 | *****7365J | 0 years | |
| Director | 12/13/2023 | 10362673 | *****6618P | 1 years | |
| Director | 09/12/2023 | 00291361 | *****9627P | 1 years | |
| Director | 09/06/2023 | 00004505 | *****2698K | 1 years | |
| Director | 09/06/2023 | 07594186 | *****8222Q | 1 years | |
| Director | 09/07/2023 | 07654117 | *****3070B | 1 years | |
| Director | 10/25/2023 | 06453310 | 0 years |
Companies connected through Directors
| Name | Status | Paid up Capital | Common Directors | Address |
|---|
Charges on assets
INDIAN BANK
No. of Loans: 1
Total Amount: 100,000,000.00 cr
THE SOUTH INDIAN BANK LTD.
No. of Loans: 2
Total Amount: 62,174,000.00 cr
STATE BANK OF INDIA
No. of Loans: 8
Total Amount: 303,980,000.00 cr
INDIAN EQUIPMENT LEASING LTD.
No. of Loans: 2
Total Amount: 1,363,360.00 cr
INDUSTRIAL DEVELOPMENT BANK OF INDIA
No. of Loans: 4
Total Amount: 264,000,000.00 cr
ELGI FINANCE LTD.
No. of Loans: 2
Total Amount: 11,000,000.00 cr
INDIAN RENEWABLE ENERGY DEVLOMENT AGENCY LTD.
No. of Loans: 1
Total Amount: 39,360,000.00 cr
ICICI LIMITED
No. of Loans: 1
Total Amount: 29,000,877.00 cr
VIJAYA BANK
No. of Loans: 1
Total Amount: 25,000,000.00 cr
LLOYODS FINANCE LTD.
No. of Loans: 2
Total Amount: 7,847,108.00 cr
LIFE INSURANCE CORPORATION OF INDIA
No. of Loans: 2
Total Amount: 5,000,000.00 cr
SYNDICATE BANK
No. of Loans: 31
Total Amount: 339,679,862.00 cr
ANZ GRINDLAYS BANK PLC
No. of Loans: 1
Total Amount: 150,000,000.00 cr
CitiBank NA
No. of Loans: 1
Total Amount: 120,000,000.00 cr
Citibank N A
No. of Loans: 1
Total Amount: 45,000,000.00 cr
INDIAN OVERSEAS BANK
No. of Loans: 1
Total Amount: 205,000,000.00 cr
INDIA CEMENTS CAPITAL FINANCE LTD.
No. of Loans: 1
Total Amount: 1,000,000.00 cr
THE TAMILNADU INDUSTRIAL INVESTMENT CORPORATION LTD.
No. of Loans: 1
Total Amount: 810,000.00 cr
THE TAMILNADU INDUSTRIAL INVESTMENT CORPOTATION LTD.
No. of Loans: 1
Total Amount: 3,713,000.00 cr
GLOBAL TRUST BANK LTD.
No. of Loans: 4
Total Amount: 145,000,000.00 cr
LLYODS FINANCE LTD.
No. of Loans: 1
Total Amount: 12,000,000.00 cr
ICICI LTD.
No. of Loans: 1
Total Amount: 20,000,000.00 cr
THE TAMIL NADU INDUSTRIAL INVEST. CORP. LIMITED
No. of Loans: 1
Total Amount: 6,000,000.00 cr
THE INDUSTRIAL CREDIT AND INVESTMENT CORP. OF INDIA LIMITED
No. of Loans: 2
Total Amount: 250,000,000.00 cr
| Charge Holder | Branch | Amount | Date of creation | Modification | Satisfaction | Status |
|---|---|---|---|---|---|---|
| INDIAN BANK | 31, VARIETY HALL ROAD | 100,000,000 | 10 Feb, 1995 | 31 Jan, 2008 | 26 Sep, 2012 | Closed |
| THE SOUTH INDIAN BANK LTD. | 22,174,000 | 28 Mar, 2002 | - | 23 Sep, 2019 | Closed | |
| STATE BANK OF INDIA | 990,000 | 09 May, 1986 | 11 Jul, 1995 | 19 Apr, 2018 | Closed | |
| STATE BANK OF INDIA | 500,000 | 14 Mar, 1983 | - | 19 Apr, 2018 | Closed | |
| STATE BANK OF INDIA | 46,000,000 | 28 Jan, 1987 | 28 Jan, 1987 | 19 Apr, 2018 | Closed | |
| INDIAN EQUIPMENT LEASING LTD. | 584,200 | 25 Mar, 1992 | - | - | Open | |
| INDIAN EQUIPMENT LEASING LTD. | 779,160 | 28 Mar, 1992 | - | - | Open | |
| INDUSTRIAL DEVELOPMENT BANK OF INDIA | CUFFE PARADE | 9,000,000 | 06 Apr, 1994 | - | 26 Feb, 2019 | Closed |
| ELGI FINANCE LTD. | TRICHY ROAD | 5,500,000 | 16 Aug, 1995 | - | 09 Mar, 2020 | Closed |
| INDUSTRIAL DEVELOPMENT BANK OF INDIA | CUFFE PARADE | 100,000,000 | 21 Dec, 1995 | - | 26 Feb, 2019 | Closed |
| INDIAN RENEWABLE ENERGY DEVLOMENT AGENCY LTD. | I-FLOOR; INDIA HABITA CENTRE; LODI ROAD | 39,360,000 | 28 Dec, 1995 | - | 15 Dec, 2005 | Closed |
| ICICI LIMITED | BANDRA KURLA COMPLEX; BANDRA(EAST) | 29,000,877 | 02 Feb, 1996 | 23 Dec, 1999 | 22 Dec, 2005 | Closed |
| INDUSTRIAL DEVELOPMENT BANK OF INDIA | CUFFE PARADE | 80,000,000 | 13 Jun, 1997 | 19 Jun, 1997 | 26 Feb, 2019 | Closed |
| VIJAYA BANK | COIMBATORE BRANCH | 25,000,000 | 12 Dec, 1997 | - | 06 Feb, 2021 | Closed |
| LLOYODS FINANCE LTD. | R.S. PURAM | 3,847,108 | 15 Jun, 1998 | - | - | Open |
| LIFE INSURANCE CORPORATION OF INDIA | 2,500,000 | 23 Sep, 1981 | - | 18 Dec, 2020 | Closed | |
| SYNDICATE BANK | 162,000 | 20 Jan, 1982 | - | 07 Jan, 1987 | Closed | |
| SYNDICATE BANK | 182,700 | 05 Feb, 1982 | - | 07 Jan, 1987 | Closed | |
| SYNDICATE BANK | 358,200 | 10 Feb, 1982 | - | 07 Jan, 1987 | Closed | |
| SYNDICATE BANK | 92,800 | 17 Mar, 1982 | - | 07 Jan, 1987 | Closed | |
| SYNDICATE BANK | 1,104,163 | 09 Aug, 1982 | - | 29 Nov, 1986 | Closed | |
| LIFE INSURANCE CORPORATION OF INDIA | 2,500,000 | 26 Nov, 1982 | - | 18 Dec, 2020 | Closed | |
| SYNDICATE BANK | 564,000 | 01 Feb, 1983 | - | 02 Feb, 1988 | Closed | |
| SYNDICATE BANK | 564,000 | 02 Feb, 1983 | - | 02 Feb, 1988 | Closed | |
| SYNDICATE BANK | 635,000 | 08 Mar, 1983 | - | 08 Mar, 1988 | Closed | |
| SYNDICATE BANK | 635,000 | 11 Mar, 1983 | - | 28 Feb, 2018 | Closed | |
| SYNDICATE BANK | 882,900 | 15 Apr, 1983 | - | 15 Feb, 1988 | Closed | |
| SYNDICATE BANK | 12,100,000 | 13 Oct, 1983 | - | 13 Mar, 1985 | Closed | |
| SYNDICATE BANK | 1,843,400 | 19 Dec, 1983 | - | 20 Jan, 1988 | Closed | |
| SYNDICATE BANK | 194,199 | 18 May, 1984 | - | 28 Feb, 2018 | Closed | |
| SYNDICATE BANK | 5,000,000 | 06 Sep, 1984 | - | 13 Mar, 1985 | Closed | |
| SYNDICATE BANK | 855,400 | 20 Feb, 1985 | - | 26 Oct, 1989 | Closed | |
| SYNDICATE BANK | 21,000,000 | 21 Aug, 1985 | - | 28 Feb, 2018 | Closed | |
| SYNDICATE BANK | 437,400 | 11 Sep, 1985 | - | 11 Mar, 1990 | Closed | |
| SYNDICATE BANK | 630,800 | 19 Apr, 1986 | - | 28 Feb, 2018 | Closed | |
| STATE BANK OF INDIA | 133,000,000 | 17 Mar, 1995 | 14 Dec, 2000 | 16 Jul, 2003 | Closed | |
| SYNDICATE BANK | 40,000,000 | 18 Mar, 1995 | 13 Aug, 1996 | 28 Feb, 2018 | Closed | |
| ANZ GRINDLAYS BANK PLC | 150,000,000 | 15 Feb, 1996 | - | 30 Aug, 1999 | Closed | |
| SYNDICATE BANK | 32,000,000 | 23 Sep, 1996 | 29 Jun, 1998 | 28 Feb, 2018 | Closed | |
| SYNDICATE BANK | 110,000,000 | 29 Jun, 1998 | - | 09 Jul, 2003 | Closed | |
| THE SOUTH INDIAN BANK LTD. | 40,000,000 | 30 Mar, 2000 | - | 24 Jul, 2003 | Closed | |
| STATE BANK OF INDIA | 490,000 | 09 May, 1983 | - | 19 Apr, 2018 | Closed | |
| CitiBank NA | Anna Salai | 120,000,000 | 12 Feb, 2008 | - | 23 Oct, 2008 | Closed |
| Citibank N A | Avinashi Road | 45,000,000 | 12 Feb, 2008 | - | 23 Oct, 2008 | Closed |
| INDIAN OVERSEAS BANK | 205,000,000 | 19 Jan, 1995 | 06 Aug, 2008 | 28 Sep, 2012 | Closed | |
| STATE BANK OF INDIA | 14,200,000 | 08 Jan, 1984 | - | 19 Apr, 2018 | Closed | |
| INDIA CEMENTS CAPITAL FINANCE LTD. | 1,000,000 | 25 Feb, 1998 | - | 04 Mar, 2021 | Closed | |
| STATE BANK OF INDIA | 50,000,000 | 31 Mar, 1988 | 31 Mar, 1988 | 19 Apr, 2018 | Closed | |
| STATE BANK OF INDIA | 58,800,000 | 14 Jun, 1988 | 14 Jun, 1988 | 19 Apr, 2018 | Closed | |
| THE TAMILNADU INDUSTRIAL INVESTMENT CORPORATION LTD. | 810,000 | 12 Aug, 1993 | - | 24 Jan, 1996 | Closed | |
| THE TAMILNADU INDUSTRIAL INVESTMENT CORPOTATION LTD. | 3,713,000 | 31 Aug, 1994 | 19 Jun, 1997 | - | Open | |
| ELGI FINANCE LTD. | TRICHY ROAD | 5,500,000 | 07 Sep, 1996 | - | 09 Mar, 2020 | Closed |
| GLOBAL TRUST BANK LTD. | 5,000,000 | 10 Sep, 1996 | 04 Jul, 1997 | 27 Feb, 1998 | Closed | |
| LLOYODS FINANCE LTD. | R.S. PURAM | 4,000,000 | 01 Nov, 1996 | - | 10 Jun, 2002 | Closed |
| LLYODS FINANCE LTD. | R.S. PURAM | 12,000,000 | 07 Mar, 1997 | - | 10 Jun, 2002 | Closed |
| ICICI LTD. | BANDRA KURLA COMPLEX; BANDRA(E) | 20,000,000 | 27 Mar, 1999 | - | 20 Dec, 2005 | Closed |
| INDUSTRIAL DEVELOPMENT BANK OF INDIA | CUFFE PARADE | 75,000,000 | 31 Mar, 1999 | 23 Dec, 1999 | 01 Dec, 2005 | Closed |
| SYNDICATE BANK | 523,400 | 02 Dec, 1981 | - | 02 Dec, 1986 | Closed | |
| SYNDICATE BANK | 340,700 | 26 Apr, 1982 | - | 07 Jan, 1987 | Closed | |
| SYNDICATE BANK | 441,200 | 25 May, 1982 | - | 07 Jan, 1987 | Closed | |
| SYNDICATE BANK | 74,400 | 11 Nov, 1982 | - | 11 Nov, 1987 | Closed | |
| SYNDICATE BANK | 3,000,000 | 07 Dec, 1982 | - | 13 Oct, 1983 | Closed | |
| SYNDICATE BANK | 1,827,200 | 12 Mar, 1983 | - | 20 Jan, 1988 | Closed | |
| SYNDICATE BANK | 3,254,000 | 28 Jun, 1983 | - | 28 Feb, 2018 | Closed | |
| SYNDICATE BANK | 347,000 | 04 Feb, 1985 | - | 25 Jan, 1990 | Closed | |
| SYNDICATE BANK | 630,000 | 30 May, 1985 | - | 25 Jan, 1990 | Closed | |
| THE TAMIL NADU INDUSTRIAL INVEST. CORP. LIMITED | 27; WHITES ROAD | 6,000,000 | 19 Mar, 1987 | - | 25 Mar, 1991 | Closed |
| SYNDICATE BANK | 100,000,000 | 08 Jul, 1996 | - | 08 Dec, 1997 | Closed | |
| THE INDUSTRIAL CREDIT AND INVESTMENT CORP. OF INDIA LIMITED | 50,000,000 | 13 Feb, 1998 | - | 24 Jul, 2000 | Closed | |
| THE INDUSTRIAL CREDIT AND INVESTMENT CORP. OF INDIA LIMITED | 200,000,000 | 23 Mar, 1998 | - | 01 Aug, 2003 | Closed | |
| GLOBAL TRUST BANK LTD. | RAHEJA CENTRE | 35,000,000 | 15 Apr, 1998 | 29 Apr, 1998 | 02 Dec, 2000 | Closed |
| GLOBAL TRUST BANK LTD. | 65,000,000 | 14 Jun, 1999 | - | 02 Dec, 2000 | Closed | |
| GLOBAL TRUST BANK LTD. | AVANASHI ROAD | 40,000,000 | 18 Sep, 2000 | - | 06 Jan, 2003 | Closed |
Registered Details
* There is the date provided by MCA, but availability for this year is not guaranteed.
Industry
Products
rebars, wire rods, coated coil, building solutions., sections, automotive steels, Hot and cold rolled sheet, agriculture equipments, tubes
Key Metrics
** All rupee values in INR crores. Based on March 2024 numbers.
9.29%
29%
29%
29%
9.29%
9.29%
9.29%
29%
29%
29%
9.29%
9.29%
Financial Highlights
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Balance Sheet
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| Percentage of assets | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 |
|---|---|---|---|---|---|
| Equity Capital | 44 | 78 | 90 | 45 | 38 |
| Reserves | 44 | 78 | 90 | 45 | 38 |
| Borrowings | 44 | 78 | 90 | 45 | 38 |
| Long term borrowings | 44 | 78 | 90 | 45 | 38 |
| Short term borrowings | 44 | 78 | 90 | 45 | 38 |
| Trade payables | 44 | 78 | 90 | 45 | 38 |
| Days payable | 44 | 78 | 90 | 45 | 38 |
| Other liabilities | 44 | 78 | 90 | 45 | 38 |
| Other non-current liabilities | 44 | 78 | 90 | 45 | 38 |
| Other current liabilities | 44 | 78 | 90 | 45 | 38 |
| Total liabilities | 44 | 78 | 90 | 45 | 38 |
| Fixed Assets | 44 | 78 | 90 | 45 | 38 |
| Tangible assets | 44 | 78 | 90 | 45 | 38 |
| CWIP | 44 | 78 | 90 | 45 | 38 |
| Intangible assets | 44 | 78 | 90 | 45 | 38 |
| LT loans and advances | 44 | 78 | 90 | 45 | 38 |
| Other non-current assets | 44 | 78 | 90 | 45 | 38 |
| Current assets | 44 | 78 | 90 | 45 | 38 |
| Inventories | 44 | 78 | 90 | 45 | 38 |
| Trade receivables | 44 | 78 | 90 | 45 | 38 |
| Cash and cash equivalents | 44 | 78 | 90 | 45 | 38 |
| ST loans and advances | 44 | 78 | 90 | 45 | 38 |
| Other current assets | 44 | 78 | 90 | 45 | 38 |
| Total assets | 44 | 78 | 90 | 45 | 38 |
Profit & Loss
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Ratio
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Subsidiaries, Associate Companies & Join Ventures of ALTORIAS RECYCLE SOLUTIONS
| Company Identifier | Name | Percentage of Shares Held |
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Fund Raising Activity of ALTORIAS RECYCLE SOLUTIONS
| 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 |
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Board Meetings of ALTORIAS RECYCLE SOLUTIONS
| 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 |
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Auditors of ALTORIAS RECYCLE SOLUTIONS
| 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 |
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Outstanding Payments to Micro & Small Enterprises
| Filing Type | As On | Amount Due to MSME | Current Liabilities | Ratio to Current Liabilities | Reasons for Delay |
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Investor Complaints & Serious Complaints About ALTORIAS RECYCLE SOLUTIONS
Director Complain
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Serious Complaints
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Investor Complaints & Other Complaints
| Date | Complaint Type | Complaint Sub Type | Particulars of Secutiries | Period | Complaint | Other Details |
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Prosecution Details of ALTORIAS RECYCLE SOLUTIONS
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Peers / Similar Companies
Subsidiary Companies
| Name | State / Country | Incorporation Year | Paidup Capital |
|---|---|---|---|
| Singapore | 1997 | 400 Cr | |
| Orissa | 1997 | 400 Cr | |
| West Bengal | 1997 | 400 Cr | |
| Jharkhand | 1997 | 400 Cr | |
| Singapore | 1997 | 400 Cr | |
| West Bengal | 1997 | 400 Cr |
FAQs
LAKSHMI MACHINE WORKS LIMITED having CIN L29269TZ1962PLC000463 is 55 years , 3 month old Public Indian Company incorporated with MCA on 14 Sep 1962. LAKSHMI MACHINE WORKS 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 Coimbatore with an Authorized Share Capital of 500,000,000 and paid-up capital is 106,830,000.
CIN of LAKSHMI MACHINE WORKS LIMITED is L29269TZ1962PLC000463.
Address of LAKSHMI MACHINE WORKS LIMITED is Perianaickenpalayam srk vidyalaya post,coimbatore,tamil nadu,india-641020,.
The company has 28 directors/key management personnel . .,MUKUND RAJAN,KANDASWAMY SOUNDHAR RAJHAN,THARAVANAT SUSEELKUMAR,ADITYA HIMATSINGKA,AROON RAMAN,NEMISH SHAH,JAYAVARTHANAVELU JAIDEV,VISWANATHAN SENTHIL,SANJAY JAYAVARTHANAVELU,ADITYA HIMATSINGKA,VENKATARAMAN CHITRA,ALAGAPPAN ARUN,SUNDARAM PATHY,COIMBATORE SHIVKUMARAN,AROON RAMAN,NEMISH SHAH,MUKUND RAJAN,NEMISH SHAH,SANJAY JAYAVARTHANAVELU,JAYAVARTHANAVELU JAIDEV,KRISHNAVENI PERIASAMY,MUTHULINGAM SANKAR,ARUN ALAGAPPAN,SANJAY JAYAVARTHANAVELU,KANDASWAMY SOUNDHAR RAJHAN,JAYAVARTHANAVELU JAIDEV,THARAVANAT SUSEELKUMAR,
Email : shivkumaran.c.r@lmw.co.in
Address : PERIANAICKENPALAYAM SRK VIDYALAYA POST COIMBATORE Tamil Nadu India 641020
LAKSHMI MACHINE WORKS LIMITED is involved in activities such as Computer programming, consultancy and related activities
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