Ind As 103 Revision in Detailed | with All Imp Q. | Business Combination | Pratik Jagati
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TYK Q.13 New ICAI SM
• Q. 1 - RTP Nov 2021 At...
9 probable imp LDR Q
czcams.com/users/liveFsvuu38N...
03:30 Start
23:25 Revision till now
25:10 Steps for preparing conso. On acquisition date.
36:00 Partial vs Full Goodwill
44:45 illustration 3
48:20 illustration 2
53:40 Asset acquisition vs Business Combination.
01:05:35 Determination of Purchase consideration.
01:12:00 Step acquisition.
01:26:25 Question.1 [Nov’ 20]
01:36:30 Illustration 11 [IMP]
01:47:00 Acquisition method steps [Theory]
02:02:40 Examples for Identifying Acquirer.
02:09:05 Reverse Acquisition theory.
Share Based payment award.
02:12:00 Replacement Award.
02:36:05 Non-Replacement award.
02:45:25 illustration 40 Extract [SBP replacement method]
02:47:05 Illustration 28 [Non Replacement award]
Purchase price allocation - Measurement principle.
02:50:55 Contingent Liability.
02:56:50 Indemnification of Asset.
03:01:58 Asset Held for sale.
03:03:17 Contingent Consideration.
03:08:38 Income Taxes.
03:09:50 Leases.
03:12:35 Assembled workforce.
03:13:17 Intangible Asset.
03:17:15 Re-acquired Rights.
03:20:30 Illustration 20.
03:37:45 Determination of Acquisition date.
03:41:30 Measurement period.
03:49:15 Illustration 23 [Imp]
03:54:32 Illustration 22
03:57:40 Illustration 40 [Prof vs Dynamic]
04:27:50 TYQ 2 [Reverse Acquisition]
04:43:15 Question 10 [IMP]
Common Control method.
04:49:00 Concepts
05:01:35 Illustration 31.
05:05:34 Illustration 33.
05:09:45 Illustration 38 [AX and BX]
Pura dalo
Bhagwan ho aaapp..🙏 thanks a lot
@@RealMaster2472 TYK question 9 sir ne nhi karwaya kya?
Thank you so much for your efforts 😊
❤
Coming back to this video after becoming a Chartered Accountant for a merger assignment ....... He is the reason I am a CA today ❤
I’m a Chartered Accountant today because of this man. Follow him blindly.
Thanks 😊 ❤
Sidharth how didi you pass audit
Please suggest
@@arunpaliwal3568 focus on scoring chapters like Banks, Nbfc, psu, insurance, automated environment, company audit & fiscal laws. These are scoring chapters since chances of direct questions being asked is more. For Standards on Auditing i watched sarthak jain’s videos on SA’s for conceptual understanding because without conceptual clarity you can never be confident on SA’s.
Thanks a lot Siddhartha
Agreed !❤
literally no lecturer.. Le pratik sir dropping full fledged lecture in the name of revision🙌🙌 and the heart and soul he pour into teaching students 🙏🙏
Though I am not a CA but your classes helped me thoroughly understand FR concepts and clear my CMA last December. You are very generous in letting these classes free in CZcams like this. Thank you very much sir.
Bro is this lecture sufficient to study our cfr business combination from 0
Sir my eyes are literally teared watching this revision video.
This clarity I have not got watching regular classes.
This is boosting my confidence level in FR.
Thank you so much Sir for your efforts.
Our best payback for your contributions will be by securing exemption.
03:30 Start
23:25 Revision till now
25:10 Steps for preparing conso.
On acquisition date.
36:00 Partial vs Full Goodwill
44:45 illustration 3
48:20 illustration 2
53:40 Asset acquisition vs
Business Combination.
01:05:35 Determination of
Purchase consideration.
01:12:00 Step acquisition.
01:26:25 Question.1 [Nov' 20]
01:36:30 Illustration 11 [IMP]
01:47:00 Acquisition method
steps [Theory]
02:02:40 Examples for
Identifying Acquirer.
02:09:05 Reverse Acquisition
theory.
Share Based payment award.
02:12:00 Replacement Award.
02:36:05 Non-Replacement
award.
02:45:25 illustration 40 Extract
[SBP replacement method]
02:47:05 Illustration 28 [Non
Replacement award]
Purchase price allocation -
Measurement principle.
02:50:55 Contingent Liability.
02:56:50 Indemnification of
Asset.
03:01:58 Asset Held for sale.
03:03:17 Contingent
Consideration.
03:08:38 Income Taxes.
03:09:50 Leases.
03:12:35 Assembled workforce.
03:13:17 Intangible Asset.
03:17:15 Re-acquired Rights.
03:20:30 Illustration 20.
03:37:45 Determination of
Acquisition date.
03:41:30 Measurement period.
03:49:15 Illustration 23 [Imp]
03:54:32 Illustration 22
03:57:40 Illustration 40 [Prof vs
Dynamic]
04:27:50 TYQ 2 [Reverse
Acquisition]
04:43:15 Question 10 [IMP]
Common Control method.
04:49:00 Concepts
05:01:35 Illustration 31.
05:05:34 Illustration 33.
05:09:45 Illustration 38 [AX and
BX]
05:28:15 Illustration 36
[Demerger]
05:45:35 Illustration 37 [Maxi
and Mini]
05:56:24 Definition of Business.
05:59:40 Concentrations Test.
06:11:55 Example 1.
Continuation…….
05:28:15 Illustration 36 [Demerger]
05:45:35 Illustration 37 [Maxi and Mini]
05:56:24 Definition of Business.
05:59:40 Concentrations Test.
06:11:55 Example 1.
even paid courses of big private institutions in ahmedabad don't cover in depth concept with simplicity like this sir, people teaching in those private institutions only do sums and don't explain how simple and basic concept actually is. thankyou sir for such contribution, will definitely help in growing reach of such a great faculty in someway in future on achieving success.
students NEED PEOPLE LIKE YOU!
Le Institute :
Dear students ,
20 marks is credited in your FR marks by pratik jagati sir's valuable revision video .Hope you have exemption in FR .
Thank you 🙂
Regards
ICAI
Meanwhile students :Ab aaya na mazaa 🎉😅
is this revesion video is sufficient to cover whole indas (i haven't attend any regular class for this indas)??
@@N1712c yes it is enough
ok thnxx
can i have sir's notes? do you have it
Thank you falls short, sir. Going to give exam on Nov 2023, your revision videos are like buttery smooth. there is conceptual clarity, your speed and the effort you put is more than commendable. Thank you for existing.🙏
5:10 Steps for preparing conso. On acquisition date.
36:00 Partial vs Full Goodwill
44:45 illustration 3
48:20 illustration 2
53:40 Asset acquisition vs Business Combination.
01:05:35 Determination of Purchase consideration.
01:12:00 Step acquisition.
01:26:25 Question.1 [Nov’ 20]
01:36:30 Illustration 11 [IMP]
01:47:00 Acquisition method steps [Theory]
02:02:40 Examples for Identifying Acquirer.
02:09:05 Reverse Acquisition theory.
Share Based payment award.
02:12:00 Replacement Award.
02:36:05 Non-Replacement award.
02:45:25 illustration 40 Extract [SBP replacement method]
02:47:05 Illustration 28 [Non Replacement award]
Purchase price allocation - Measurement principle.
02:50:55 Contingent Liability.
02:56:50 Indemnification of Asset.
03:01:58 Asset Held for sale.
03:03:17 Contingent Consideration.
03:08:38 Income Taxes.
03:09:50 Leases.
03:12:35 Assembled workforce.
03:13:17 Intangible Asset.
03:17:15 Re-acquired Rights.
03:20:30 Illustration 20.
03:37:45 Determination of Acquisition date.
03:41:30 Measurement period.
03:49:15 Illustration 23 [Imp]
03:54:32 Illustration 22
03:57:40 Illustration 40 [Prof vs Dynamic]
04:27:50 TYQ 2 [Reverse Acquisition]
04:43:15 Question 10 [IMP]
Common Control method.
04:49:00 Concepts
05:01:35 Illustration 31.
05:05:34 Illustration 33.
05:09:45 Illustration 38 [AX and BX]
For my ref
3:00 First time acquisition - ind as 103, after that every year ind as 110
3:34 Example
5:14 when control est - cfs as per 103
7:30 Jagati ltd - aquirer, priyanka ltd - aquiree
8:34 First check how much % a/l acquired of priyanka ltd
9:58 Share cap, other equity are not liabilities
11:55 net assets = fv of assets - liab = 270000
12:00 consideration paid = 203000
14:13 G/w = 14000
14:45 1. Write down all A/L of Jagati ltd (aquirer) + share cap + other eq + NCI (no amt)
17:55 2. Write aquirees a/l in fv as per net assets
Now there is a diff of 270000
19:11 3. Allocate the diff first to NCI (81000)
19:50 4. Reduce the pc paid from cash
20:24 5. Record g/w for the extra assets
Total
31:29 NCI - 2methods (prop NA, FV method)
32:30 NCI as per FV method (PC/% * NCI share)
38:35 Prop Na method - partial g/w (sirf parent ka g/w)
38:59 Fair Value method - full g/w (parent and nci ka g/w)
44:45 Q(to be checked) Cal of g/w
48:20 Q(to be checked) Control premium
53:38 Diff between asset acquisition and business combi
56:40 Accounting for asset acquisition - as per resp Ind AS
59:50 Allocate assets in FV proportion
1:01:30 Direct COA as per Ind AS 103 - P/L (as already in FV)
1:05:32 Determination of PC
1:07:00 Contingent consideration
Ind AS 37 says check >50% prob
Ind AS 103 overrides and says even if
Mera pura second revision yahi se ho gaya, thanks !! 😅😅
@@User18018 Hey! welcome. glad it helps. Maine kaafi ind as ke kiye hai revision videos me. if you need, mera comment check kar lena. 5-10 mins me ho jayega fatafat
Nice
@@User18018 🤣🤣🤣
@@mncrystal123Hi how to check in which of the videos u have commented this same thing???
Sir ind as 103 aur 110 to kbhi pura pdhne ki himt nhi hui smjh hi nhi aata tha kitne pdhu kha se pdhu kese pdhu...aapne himt dedi aur bht acha smjhaya....itna sath koi ni de rha aaj k din jitna aap de rhe ho.....
Thank you soo much sir
I am going to be a Chartered Accountant in Nov'23. CA Hardik Jain. All the best to everyone who is going to appear for upcoming exams. All my love & wishes to everyone!!! God Bless you Pratik Sir!!!
Me also will clear this time 💪
Mee tooo
This lecture should be renamed as full lecture on Ind As 103. And full lecture on how to be the best teacher. Vidya Pradan karna koi aapse seekhe. You are a saviour, ab pura darr khatam ho gaya hai is Ind As ka. i am veryyyy grateful ki exam ke pehele aapke videos mil gaye. Thankyou for your efforts sir, I shall surely try my best to make you proud.
1:26:27 ILL: Company A and Company B are in power business
1:36:41 ILL: On 1st April PQR Ltd acquired
2:12:45 Replacement Award
2:36:10 Non Replacement Award
2:50:50 Contingent Liability of Acquiree
3:17:23 Reacquired Rights I'll 20 ABC Ltd acquired PQR Ltd
3:49:20 Measurement period I'll ABC Ltd acquires XYZ Ltd
3:57:09 I'll 40 Professional and Dynamic Ltd
4:27:45 Question 2 On 31st December, 20X1, Entity A issues 2.5 shares (Reverse Acqn)
4:41:25 Que 10 Contingent Consideration classified liability/equity
4:49:00 Common Control Business Combination
5:09:43 Common Control I'll 38 AX & BX Ltd
5:27:57 Demerger under Common Control I'll 36 Enterprise Ltd has 2 divisions
5:45:41 Demerger under CC I'll 37 Maxi Mini Ltd
Thank you so much
Sir can't thank you enough for your efforts. The way you explain complex concepts and long questions in a simplified way is just amazing!
conclusion
for 23 minutes 23:25
determination of purchase consideration 1:05:35
step acquisition 1:12:01
q. 1 (nov 20 ) 1:26:22
q 1 revise 1:35:10
i’ll 11 1:36:36
You have the best way of clearing concepts of CFR. Really loved your way of teaching sir. Thankyou😃
Best concept clearity with detailed explanation.
Even full course was not sufficient to make understand this IndAS and your Revision made it so smooth and easy to understand.
Thankyou sir
Super class .God bless you sir
Wow....🔥
Incredible level of conceptual clarity.... Thank u Sir🙏❤️
Cleared SFM n FR just beacuse of sir. He is blessing for CA students
2:32:56 SBP Adj for PC calculation
3:35:29 Illustration 20
Thank you sir for the efforts taken by you . God Bless.
🙏🙏 BUSINESS COMBINATION Bahot easy hogya sir 🙏🙏and aap repeat karte rhiye sir bahot benefit milta h mind m fit ho jata h ekdm 👌
Everything explained with all logics. Thank you🙏🙏
Thanks sir🙏 very useful and clearly understandable.
05:28:14 Illustration 36 Enterprise Ltd. has 2 divisions Laptop and Mobiles.
Sir this is the ultimate video for IND AS 103 that a student needs to refer during his preparation.
Thank you so much sir.
110 Detailed version ka promise kiyatha Sir ne and so soon he uploaded it also...Thank u sir jitna bhi thanks bolo kam hai...U r a blessing as i always say...Thanks for making the toughest and widest chps of FR easy for us thankuuuu again
Best revision ever ....clearly justify thumbnail .....can definitely score the full marks from this revision lecture ...🎉🎉each point is clear at its best❤😊
Superbly explained. Thank you so so much Sir! Really appreciating:)
This clarity I have not got watching regular classes.
This is boosting my confidence level in FR.
Thank you so much Sir for your efforts.
01:12:00 (A) QUE 25 Step acquisition. (Previous held investment to be recorded at FV which prevails on date of acquisition and any P/L will be recorded in P&L Account)
02:12:00 Replacement Award (For PRE PERIOD - ADD IN PC and in B/S Liability side as Equity (SBPR), For POST COMBO PERIOD - Amortize in Remaining Vesting period as
EE Benefit Exp Dr
To Share Based Payment Reserve
(On SLM Basis)
02:36:05 Non-Replacement award (For Pre Period - ADD In PC? NOOOOOO It Will form Part of NCI so add in NCI and In B/S Show in liability as NCI(SBPR), For Post - Same Treatment of Replacement award)
02:57:30 Eg of Indemnification of asset
03:17:15 (LDR) Que 5 Re-acquired Rights with
03:35:33 (LDR) Crux of Reacquired Rights
03:57:40 (LDR) Que 31 [Prof vs Dynamic]
05:56:24 10*** LDR TOPIC 😂😂
06:18:30 Concentration Test ***
LDR Full Que
23- Full Fledged Perfect Question for Basics- Professional and Dynamic
26- Step Acquisition- 8000-8850 vala *****
29- Reverse Acquisition- Find Accounting Acquirer and He will now Become Acquirer and will issue Share to acquiree jo Legal Acquirer ban raha thaa
31- AX BX Amalgamated- Common Control (Everything @ Book Value, SC in Ratio of Net Asset Ratio as per C.A,
32- Laptop Mobile Division- Demerger (In demerger wue pass JE, to find Capital Reserve amt for one it will be gain and another losss)
33- Maxi Mini Division- Demerger (NAV/Share also to calculate, *Focus on Why 5Cr Shares taken individually while NAV calculation of both company individually
Thank you so much sir. Aapke jesa koi nahi. You are purely the "Satyugi Soul". Koti koti dhanyawad dil se. ✨
Hope to meet you some day sir. Please let us know when you come to Chennai. 😍
Best Marathon lecture ever for someone who wants only revision and really Quick revision for exams ... "itni speed me tum khud se nahi kar paate" REALLY TRUE ... 6 hrs me kabhi ye chapter revise bhi nahi hoga khud se ... stressed where required ... Thank You sir ...
Never Imagined ki Within 6.5 hour I could be able to complete this chapter but thanks to you this was my Thirdrevision of FR but I was so confused between the reverse acquisition and common control , share based payment concept but this I time you made it crystal clear. Seriously you made the whole FR easy as well as conceptual.
God bless you sir.
Or students ki dua to h hi saath
Waiting for consolidation 😅😅😅
Do You also practice questions separately by handpractice?
Ind AS 103 - My Refer
3:57:09 Professional and Dynamic Ltd
1:36:41 On 1st April PQR Ltd acquired
4:27:45 On 31st December, 20X1, Entity A issues 2.5 shares (Reverse Acqn)
5:09:43 AX & BX Ltd - Common Control I'll 38
5:27:57 Enterprise Ltd has 2 divisions - Demerger under Common Control I'll 36
5:45:41 Maxi Mini Ltd - Demerger under CC I'll 37
6:12:06 Entity A - Asset Acquisition
Thank you so much sir 🙏🏻 Grateful
for my reference (imp topics)
53:40 Asset acquisition vs Business Combination.
Case 1 Business combination- direct cost ko p&l mai & asset acquisition at f.v
Case 2 Asset acqusition- PPE initially measured at cost & cost incl direct cost incurred (cost ko f.v ke praportion mai bantkr recognise krenge)
01:12:00 Step Acquisition mai old investment ko f.v pr lekr aao, then last mai derecognise kro & revised total control ko recognise kro
01:26:25 Question.1 [Nov’ 20] Step acq (imp) solve 2 times
01:36:30 Illustration 11 [Most IMP]
02:36:05 Non-Replacement award
(agar award replacement kr rahe to formula se calculate krke jo aaega use P.C ka part manenge
if Non replacement of award then pura 100% SBPR bahar valo ka hai hmara nahi so NCI ka part bnega hmara nahi)
02:45:00 Illust 28 non replacement award Q
Thank You Sir for this detailed revision of Business Combination
Very helpful lecture sir .. thank you
thank you so much sir........thank you from the bottom of my heart
Kitne efforts hai sir ek ek concept ko pani bana diya apne
*IMPORTANT*
*illustration 2(MCQ)* @48:20
*CONTINGENT CONSIDERATION* @1:05:35 Determination of fair value( *contingent concideration will form part of purchase consideration (at fairvalue of contingent consideration as on the acquisition date)even if probability of payment is low* see question 1 on page 239 question bank) also see @ 3:03:18 ( *accurate gyan* ) [copy page no 219]
*Illustration 11* : @1:39:17 ( *Translation difference(FCTR wala) OCI se PL mein reclassify hota hai whe dispossing off* , however *Share of revaluation reserve* of PPE in OCI *didnot reclassify into PL* means ab wo retained earning mein jayega seedha when dispossing off)
*Share base payment gyan* (page no. 219 copy) *CRUX* @ 2:49:10
*REPLACEMENT AWARD*
@2:25:40 purchase consideration nikale samay share based payment k case mein *market vaalue of ORIGINAL AWARD at the grant date* k hisaab se proportionately calculate karenge
@2:29:40 proportion karte samay *DENOMINATOR* mein *HIGHER* of original vesting period or relacement vesting period lenge
*illustration 40 extract* @ 2:45:25
*NON REPLACEMENT AWARD*
@2:43:20 jo acquiree ki books mein SBPR padha hua hai bo acquirer jab apni consolidation balance sheet banayega to pura ka pura *SBPR ko NCI* bana dega because it's a case of NON REPLACEMENT AWARD
*Illustration 28 extract* @2:47:05
*PURCHASE PRICE ALLOCATION* (COPY PAGE NO. 229)
@2:50:55 CONTINGENT LIABILITY ( *CRUX* @2:56:00)
*IMP* *reacquired asset* @ 03:17:15
done with fr @nov 2022 with less 2 month prepartion all credit goes to pratik bhai(all big ind as) n akash kandoi(for small indas)
Todd malik super explanation concise and details revision getting confidence in FR i can score well
Thanks you so much
#Gurujii
Thank you so much sir for making FR simple. 🙇♀️
Thank u so much sir.... Can't imagine ki within 6.5 hr me complete chapter ka revision ho gya...😊
@1:01:25 *direct cost of acquisition* in case of business combination charge to *P/L* (NOTE BOOK(NB) PAGE NO: 207)
@1:08:36 *CONTINGENT CONSIDERATION* should be recorded at it *FAIR VALUE* , it *DOESNOT MATTER* what is the *PROBABILITY* of that contingency(NB 231)
@1:12:00 STEP ACQUISITION (NB 210)
May God bless him and his family for the noble work he is doing. Lot of confused students are getting clarity from your lectures pratik sir. Really a gem of a person and an amazing teacher
Thank you sir ! Your are just fabulous !
I have never understood 103 like this before, thank you sir for this incredible lecture. 🙏
Thank you so much 🙏🙏🙏🙏
I respect you a lot... Not only me ... I m sure every ca student love you and respect you.... You have a special place in our heart sir... Becoz of you we r just able to study becoz we knw... You will take care of rest of the things.... ❤
Bestest gift anyone can give is their time ... So thank you so much for giving your time to us Making vedios for us ❤
POWERFUL LECTURE 😊 THANK YOU SIR 🙏
Sir superb revision class it was...sab bade questions cover ho gaye and in reasonable tym ...tq
Just amazing sir. Thank you
Thank you so much sir ji 🙏🏻🙏🏻
Thanks a lot sir..for this amazing revision vedio🙏
Thank you sir for the amazing revision video
Thankyou so much sir for this revision video. It helped me a lot.
thank you so much Sir...........your style is simply awesome
Thanks a lot sir .amazing lectures ❤❤❤❤❤❤
Thank you so much sir for your valuable efforts and wonderful revision lectures & notes❤!! You make toughest part of the syllabus easily understandable 💯....it saves a huge sum of time during preparations.... Keep going sir !!🎉
02:02:40 Examples for Identifying Acquirer.
02:09:05 Reverse Acquisition theory.
03:09:50 Leases.
03:12:35 Assembled workforce.
03:13:17 Intangible Asset.
03:17:15 Re-acquired Rights.
03:20:30 Illustration 20.
03:37:45 Determination of Acquisition date.
03:41:30 Measurement period.
03:49:15 Illustration 23 [Imp]
03:54:32 Illustration 22
03:57:40 Illustration 40 [Prof vs Dynamic]
04:27:50 TYQ 2 [Reverse Acquisition]
04:43:15 Question 10 [IMP]
Common Control method.
04:49:00 Concepts
05:01:35 Illustration 31.
05:05:34 Illustration 33.
05:09:45 Illustration 38 [AX and BX]
DOUBT 4:41:03 Sir why we have not considered DTL due to increase in FV of NCA.?
Thank you so so much 🙏🙏 god bless you 😊👏👏👏
The way u explaining things is amazing.. hats off❤
For my own reference:
1. Measurement period: 3:49:15
2. Reverse acquisition: 4:40:20
3. Contingent consideration: 4:43:20
4. Common control 5:13:25 and reverse combo: 5:24:17
5. Non replacement awards: 02:47:05
Thankyou sir for these revision videos. Learned everything in detail without even studying once before, its a complete video for Business Combination
Immense Respect for our dear n respected Sir🙏
Thank you very much sir for this detailed revision lecture. After watching this lecture I am confident that I am able to attend question of business combination in exam.
Thanks for the video sir.
Much awaited vedio...thanks sir
Thank you soo much sir!!! Really you are AMAZING.
Thanku soo much sir for better understanding of ind as👍
The best and best faculty for FR and sfm...aapko bohot...bohot duva ....god bleess u alot
Bawal shandar jabardast
maja aa gya sir ji
biz combination itna easy way mein samjh aa gya hai
you are awesome thank you so much for everything..
Sir i decided to quit ca sir due to non understanding of fr but after following your CZcams classes.. Now I have got hopes to clear the exams.... ❤❤ thank you for your support sir
Thank you so much sir
2nd revesion, thankyou sir thankyou so much
The video is too good. Thank you Sir
Doubtful questions
1:36:36 PQR ltd (share of exchange diff)
05:28:15 Illustration 36 [Demerger]
05:45:35 Illustration 37 [Maxi and Mini]
05:56:24 Definition of Business.
05:59:40 Concentrations Test.
06:11:55 Example 1.
Thank you so much sir ji❤
Kya padhaya hai. Kya padhaya haiii....kya smajhyaa haiii....amazinggg...wahaaa sirji wahaaaa🙏🙏🙏🙏
Thanks a lot sir!!
Learnt with such a huge clarity 💯
Smoothest Revision ever!!
Thankyou Sir for such lecture.
Thank you so much sir 🙏🙏❤❤❤
Thank you very much sir 🎉
Thank you Sir 🙏
Thank you so much for revision sir,
you are great sir😊😊
Can't thank you enough sir for this. This was really helpful :)
Thank you Sir!!!!
I am doing the chapter for the first time, but what a mind blowing teacher.
Belive him guys just watch this video even if you have left this chapter in option. Such concept clarity🫡
Thanks sir for the video❤️❤️
wonderful clarity boss
Sir dil se thank you, or if there is any word beyond just thank you... awesome sir 🙏🙏🙏🙏🙏