Alps Industries MD, chairman, board of directors and AGM

BSE: 530715Textiles & Apparels

Trading suspended since 2 Jan 2026

Last traded ₹3.43 on 1 Jan 2026

Alps Industries board of directors

At the end of the quarter to Sep 2026, as the company filed it; changes since are in its announcements.Their trades in its shares

  • ChairpersonNishant Sharma
  • Company Secretary and Compliance OfficerAJAY GUPTA

4 directors2 independent1 executive1 non-executive

  • Sanjeev KhannaNon-executive · joined Dec 2025 · 10 months as independent · 4 listed boards · 2 as independent · 7 committee seats, 1 as chair
  • Aayushi KukrejaIndependent · joined Dec 2025 · 10 months as independent · 1 listed board · 1 as independent
  • Sandhya KohliIndependent · joined Dec 2025 · 10 months as independent · 6 listed boards · 6 as independent · 6 committee seats, 2 as chair
  • Nishant Sharma · ChairpersonExecutive · joined Jan 2026 · 10 months as independent · 1 listed board · 1 committee seat

An independent director has no business or family tie to the company, its promoters or its managers beyond the seat. Listed boards counts the boards of listed companies the director sits on, this one included, and "as independent" how many of those seats are independent ones. Committee seats are audit and stakeholder committee seats across those companies. Months as independent is filed for independent directors only, whose terms the rules cap. Disqualified is the company's own mark that a director may not serve under company law.

7 directors who left
  • Vinod Kumar, left 13 Jan 2026: Others
  • PRAMOD KUMAR RAJPUT, left 1 Dec 2025: Others
  • VIKAS LAMBA, left 1 Dec 2025: Others
  • SANDEEP AGARWAL, left 1 Dec 2025: Others
  • ARUN KUMAR BHATTER, left 1 Dec 2025: Others
  • SHIKHA, left 1 Dec 2025: Others
  • ARUN KUMAR PAL, left 1 Dec 2025: Others

Committees and meetings

Who sits on each, and how often they met.Board meeting notices and outcomes

  • Board

    • 13 Aug 20264 of 4 present2 independent
    • 30 May 20264 of 4 present2 independent

  • Audit Committee

    Chair Aayushi Kukreja

    Sanjeev Khanna, Sandhya Kohli

    • 13 Aug 20263 of 3 present2 independent · 74 days in between
    • 30 May 20263 of 3 present2 independent

  • Nomination and remuneration committee

    Chair Aayushi Kukreja

    Sanjeev Khanna, Sandhya Kohli

    • 13 Aug 20263 of 3 present2 independent · 211 days in between
    • 13 Jan 20263 of 3 present2 independent

  • Stakeholders Relationship Committee

    Chair Aayushi Kukreja

    Sanjeev Khanna, Nishant Sharma

    • 13 Aug 20263 of 3 present1 independent · 74 days in between
    • 30 May 20263 of 3 present1 independent

  • Corporate Social Responsibility Committee

    Chair Aayushi Kukreja

    Sanjeev Khanna, Nishant Sharma

    • 30 May 20263 of 3 present1 independent

Meetings in the quarter filed and the one before it. The days in between are as the company files them, neither meeting's day counted; the rules allow at most 120. A quorum is the least number of members who must attend for the meeting to decide anything.

Statutory auditor

Named in the results for the quarter to Jun 2026.

  • M/s O Aggarwal & CoPeer-review certificate valid to Mar 2027
1 earlier auditor
  • AS GOEL AND COMPANYNamed in the filing for the quarter to Mar 2025

A statutory auditor checks the company's accounts and signs its results. Peer review is the accountants' institute's check of an audit firm's own work, which a listed company's auditor must hold a valid certificate of.

Alps Industries AGM and shareholder votes

Each resolution, how the votes went, and how institutions voted apart from the promoters. A postal ballot is a vote by post or online, held without a meeting.Alps Industries dividend history

Annual general meeting, 30 Sep 2026

35,217 shareholders on the register on 23 Sep 2026; present: 6 promoters and 52 others; votes counted by Rajiv Khosla / RAJIV KHOSLA AND ASSOCIATES.The company's voting result (opens in a new tab)

  1. To consider, approve and adopt the Audited Balance Sheet for the financial year ended on March 31, 2026, the statement of Profit and Loss Account for the year ended on that date, cash flow and the Reports of the Board of Directors and Auditors thereon.MoreLess
    Ordinary
    99.99% for0.01% against

    Against: promoters 0.00% · institutions 0.00% · other public 0.20%

    Turnout: all 23.17% · promoters 98.39% · institutions 0.00% · other public 1.70%

  2. To appoint a director in place of Mr. Sanjeev Khanna, Non-Executive Non-independent Director (Din: 11083364), retires by rotation and being eligible, offers himself, for the re-appointment.
    Ordinary
    99.93% for0.07% against

    Against: promoters 0.00% · institutions 0.00% · other public 1.26%

    Turnout: all 23.17% · promoters 98.39% · institutions 0.00% · other public 1.70%

For and against are per cent of the votes cast. Turnout is the votes cast as a per cent of the shares each group holds. Institutions are funds, insurers, banks and foreign investors. An ordinary resolution passes with more than half the votes cast, a special one with at least three quarters.

Postal ballot, 26 Feb 2026, 7 resolutions

35,223 shareholders on the register on 26 Feb 2026; votes counted by Rajiv Khosla / RAJIV KHOSLA AND ASSOCIATES.The company's voting result (opens in a new tab)

  1. Appointment of Mr. Nishant Sharma (DIN: 00079281) As Executive Director for a Period of Three Years w.e.f., 13-01-2026 to 12-01-2029.
    Special
    99.94% for0.06% against

    Against: promoters 0.00% · institutions 0.00% · other public 3.65%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  2. Appointment of Ms. Ayushi Kukreja (DIN : 10893537) as Independent Director
    Special
    99.96% for0.04% against

    Against: promoters 0.00% · institutions 0.00% · other public 2.55%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  3. Appointment of Ms. Sandhya Kohli (DIN: 10527387) as Independent Director.
    Special
    99.94% for0.06% against

    Against: promoters 0.00% · institutions 0.00% · other public 3.65%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  4. Appointment of Mr. Sanjeev Khanna (DIN: 11083364) as Non-Executive Director.
    Special
    99.96% for0.04% against

    Against: promoters 0.00% · institutions 0.00% · other public 2.55%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  5. Appointment of Mr. Nishant Sharma (DIN: 00079281) as an Regular Executive Director.
    Special
    99.96% for0.04% against

    Against: promoters 0.00% · institutions 0.00% · other public 2.55%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  6. change of registered office outside the local limits of any city, town or village from Plot No. 15-B, G.T. Road, Chaudhary Morh, Ghaziabad ` 201001, Uttar Pradesh to A-115, Sector-136, Noida ` District Gautambudh Negar 201304, Uttar Pradesh,.MoreLess
    Special
    99.94% for0.06% against

    Against: promoters 0.00% · institutions 0.00% · other public 3.57%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  7. The amendment in the Authorized share capital clause of the Memorandum of Association of the Company.
    Special
    99.93% for0.07% against

    Against: promoters 0.00% · institutions 0.00% · other public 4.67%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

For and against are per cent of the votes cast. Turnout is the votes cast as a per cent of the shares each group holds. Institutions are funds, insurers, banks and foreign investors. An ordinary resolution passes with more than half the votes cast, a special one with at least three quarters.

Annual general meeting, 30 Sep 2025, 5 resolutions

35,088 shareholders on the register on 23 Sep 2025; present: 10 promoters and 40 others; votes counted by Rajiv Khosla / RAJIV KHOSLA AND ASSOCIATES.The company's voting result (opens in a new tab)

  1. To consider, approve and adopt the Audited Balance Sheet for the financial year ended on March 31, 2025, the statement of Profit and Loss Account for the year ended on that date, cash flow and the Reports of the Board of Directors and Auditors thereonMoreLess
    Ordinary
    99.92% for0.08% against

    Against: promoters 0.00% · institutions 0.00% · other public 5.83%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  2. To appoint a director in place of Mr Sandeep Agarwal, Managing Director Din 00139439 Non Independent and Executive Promoter Director Designated as Managing Director, retires by rotation and being eligible, offers himself, for the re appointment.MoreLess
    OrdinaryPromoters have an interest in it
    99.84% for0.16% against

    Against: promoters 0.00% · institutions 0.00% · other public 10.76%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  3. To consider and approve the re appointment of Mr. Sandeep Agarwal DIN 00139439 as Managing Director for a further period of Three Years wef 01 04 2026 to 31 03 2029 and if thought fit, to pass, with or without modification, the following resolution as Special ResolutionMoreLess
    SpecialPromoters have an interest in it
    99.85% for0.15% against

    Against: promoters 0.00% · institutions 0.00% · other public 10.09%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  4. To consider and approve the appointment of MS Reshi and Associates for a period of Five Years wef 01 04 2026 to 31 03 2030 and if thought fit, to pass, with or without modification, the following resolution as Special ResolutionMoreLess
    Special
    99.84% for0.16% against

    Against: promoters 0.00% · institutions 0.00% · other public 10.76%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  5. To consider and approve the appointment of MS O Aggarwal and CO Chartered Accountants as the Statutory Auditors of the company and if thought fit, to pass, with or without modificatios, the following resolution as Special ResolutionMoreLess
    Special
    99.85% for0.15% against

    Against: promoters 0.00% · institutions 0.00% · other public 10.10%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

For and against are per cent of the votes cast. Turnout is the votes cast as a per cent of the shares each group holds. Institutions are funds, insurers, banks and foreign investors. An ordinary resolution passes with more than half the votes cast, a special one with at least three quarters.

Annual general meeting, 30 Sep 2024, 4 resolutions

Present: 15 promoters and 47 others.The company's voting result (opens in a new tab)

  1. To consider, approve and adopt the Audited Balance Sheet for the financial year ended on March 31, 2024, the statement of Profit and Loss Account for the year ended on that date, cash flow and the Reports of the Board of Directors and Auditors thereon.MoreLess
    Ordinary
    96.70% for3.30% against

    Against: promoters 3.29% · institutions 0.00% · other public 3.96%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  2. To appoint a director in place of Mr. P. K. Rajput (DIN: 00597342) Non-Independent and Non-Executive Director, retires by rotation and being eligible, offers himself, for the re-appointment.
    Ordinary
    99.94% for0.06% against

    Against: promoters 0.00% · institutions 0.00% · other public 4.01%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  3. Appointment of M/S A S Goel & Co., Chartered Accountants, Ghaziabad (FRN No. 017868C) as Statutory Auditors of the Company from the financial year 01.04.2024 to 31.03.2029 for the first term of five years.MoreLess
    Ordinary
    99.94% for0.06% against

    Against: promoters 0.00% · institutions 0.00% · other public 3.96%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  4. Extension of Terms of Redemptions of Cumulative Redeemable Preference Shares (“CRPS”) Redeemable in 11th to 16th Years to 19th To 20th years from the Original Cut Off date i.e. 31.01.2009.
    Special
    99.94% for0.06% against

    Against: promoters 0.00% · institutions 0.00% · other public 4.03%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

For and against are per cent of the votes cast. Turnout is the votes cast as a per cent of the shares each group holds. Institutions are funds, insurers, banks and foreign investors. An ordinary resolution passes with more than half the votes cast, a special one with at least three quarters.

Annual general meeting, 18 Jul 2023, 3 resolutions

Present: 16 promoters and 49 others.The company's voting result (opens in a new tab)

  1. To consider, approve and adopt the Audited Balance Sheet for the financial year ended on March 31, 2023, the statement of Profit and Loss Account for the year ended on that date, cash flow and the Reports of the Board of Directors and Auditors thereonMoreLess
    Ordinary
    99.95% for0.05% against

    Against: promoters 0.00% · institutions 13.61% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

  2. To appoint a director in place of Mr. Sandeep Agarwal, Managing Director (DIN: 00139439) Non-Independent and Executive Promoter Director designated as Managing Director, retires by Rotation and being eligible, offers himself, for the reappointmentMoreLess
    OrdinaryPromoters have an interest in it
    99.95% for0.05% against

    Against: promoters 0.00% · institutions 13.68% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

  3. To consider and approve the re-appointment of Mr. Pramod Kumar Rajput, Whole Time Director (DIN: 00597342) as Executive Director for a further period of Three Years w.e.f 28-07-2024 to 27-07-2027
    Special
    99.89% for0.11% against

    Against: promoters 0.00% · institutions 32.54% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

For and against are per cent of the votes cast. Turnout is the votes cast as a per cent of the shares each group holds. Institutions are funds, insurers, banks and foreign investors. An ordinary resolution passes with more than half the votes cast, a special one with at least three quarters.

Annual general meeting, 8 Aug 2022, 8 resolutions

Present: 18 promoters and 44 others.The company's voting result (opens in a new tab)

  1. To consider, approve and adopt the Audited Balance Sheet for the financial year ended on March 31, 2022, the statement of Profit and Loss Account for the year ended on that date, cash flow and the Reports of the Board of Directors and Auditors thereon.MoreLess
    Ordinary
    99.99% for0.01% against

    Against: promoters 0.00% · institutions 3.46% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

  2. To appoint a director in place of Mr. Pramod Kumar Rajput, (DIN:00597342) Non-Independent and Executive Director, retires by Rotation and being eligible, offers himself, for the reappointment
    Ordinary
    99.93% for0.07% against

    Against: promoters 0.00% · institutions 23.95% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

  3. To consider and approve the re-appointment of Mr. Sandeep Agarwal (DIN: 00139439) as Managing Director for a further period of Three Years w.e.f 01-04-2023 to 31-03-2026 and if thought fit, to pass, with or without modification(s)MoreLess
    SpecialPromoters have an interest in it
    99.93% for0.07% against

    Against: promoters 0.00% · institutions 23.95% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

  4. To consider and approve the appointment of Mr. Arun Kumar Pal (DIN: 09576141), as Independent Director and if thought fit, to pass, with or without modification(s)
    Special
    99.99% for0.01% against

    Against: promoters 0.00% · institutions 3.79% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

  5. To consider and approve the appointment of Mr. Arun Kumar Bhatter (DIN: 07957636), as Independent Director and if thought fit, to pass, with or without modification(s)
    Special
    99.99% for0.01% against

    Against: promoters 0.00% · institutions 3.79% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

  6. To consider and approve the appointment of Mr. Vikas Lamba (DIN: 09573001) as Independent Director and if thought fit, to pass, with or without modification(s)
    Special
    99.99% for0.01% against

    Against: promoters 0.00% · institutions 3.79% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

  7. To consider and approve the appointment of Mrs. Shikha (DIN: 09573028), as Independent Director and if thought fit, to pass, with or without modification(s)
    Special
    99.99% for0.01% against

    Against: promoters 0.00% · institutions 3.79% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

  8. To consider and if thought fit, to pass, with or without modification(s) for appoint M/s. Pramod Agarwal & Co. Cost Accountants, Firm Regn. No. 104022, as Cost Auditors for the financial year 2022-23 at a remuneration of Rs. 35000 plus GST and OPE.MoreLess
    Special
    99.93% for0.07% against

    Against: promoters 0.00% · institutions 23.87% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

For and against are per cent of the votes cast. Turnout is the votes cast as a per cent of the shares each group holds. Institutions are funds, insurers, banks and foreign investors. An ordinary resolution passes with more than half the votes cast, a special one with at least three quarters.

Annual general meeting, 30 Sep 2021, 3 resolutions

Present: 11 promoters and 41 others.The company's voting result (opens in a new tab)

  1. To consider, approve and adopt the Audited Balance Sheet for the financial year ended on 31st March 2021, the statement of Profit and Loss Account for the year ended on that date, Cash Flow and the Reports of the Board of Directors and Auditors thereon.MoreLess
    Ordinary
    99.91% for0.09% against

    Against: promoters 0.00% · institutions 0.77% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

  2. To appoint a director in place of Mr. Sandeep Agarwal, Managing Director (DIN: 00139439) Non-Independent and Executive Promoter Director designated as Managing Director, retires by Rotation and being eligible, offers himself, for reappointment.MoreLess
    OrdinaryPromoters have an interest in it
    99.78% for0.22% against

    Against: promoters 0.00% · institutions 1.94% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

  3. To consider and if thought fit, to pass, with or without modification(s) for appoint M/s. Pramod Agarwal & Co. Cost Accountants, Firm Regn. No. 104022, as Cost Auditors for the financial year 2021-22 at a remuneration of Rs. 35000 plus GST and OPE.MoreLess
    Special
    99.92% for0.08% against

    Against: promoters 0.00% · institutions 0.73% · other public 0.00%

    Turnout: all 100.00% · promoters 100.00% · institutions 100.00% · other public 0.00%

For and against are per cent of the votes cast. Turnout is the votes cast as a per cent of the shares each group holds. Institutions are funds, insurers, banks and foreign investors. An ordinary resolution passes with more than half the votes cast, a special one with at least three quarters.

Annual general meeting, 29 Sep 2020, 5 resolutions

Present: 19 promoters and 44 others.The company's voting result (opens in a new tab)

  1. To consider, approve and adopt the Audited Balance Sheet for the financial year ended on 31st March 2020, the statement of Profit and Loss Account for the year ended on that date and the Reports of the Board of Directors and Auditors thereon.MoreLess
    Ordinary
    99.99% for0.01% against

    Against: promoters 0.00% · institutions 0.00% · other public 0.07%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  2. To appoint a director in place of Mr. P.K. Rajput, Whole Time Director designated as Executive Director ((DIN: 00597342) retires by Rotation and being eligible, offers himself, for reappointment.
    Ordinary
    99.99% for0.01% against

    Against: promoters 0.00% · institutions 0.00% · other public 0.07%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  3. To consider the reappointment of Mr. P.K. Rajput, (DIN: 00597342) Whole Time Director as Executive Director of the Company for a further period of three years w.e.f. July 28, 2021 to July 27, 2024.
    Special
    99.99% for0.01% against

    Against: promoters 0.00% · institutions 0.00% · other public 0.07%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  4. To appoint M/s. V B S K & CO. Cost Accountants, Ghaziabad, as Cost Auditors for the financial year 2020-21.
    Special
    99.99% for0.01% against

    Against: promoters 0.00% · institutions 0.00% · other public 0.06%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

  5. To approve the borrowing of the company under section 180 (1)(a) of the Company Act 2013.
    Special
    99.99% for0.01% against

    Against: promoters 0.00% · institutions 0.00% · other public 0.07%

    Turnout: all 100.00% · promoters 100.00% · institutions 0.00% · other public 100.00%

For and against are per cent of the votes cast. Turnout is the votes cast as a per cent of the shares each group holds. Institutions are funds, insurers, banks and foreign investors. An ordinary resolution passes with more than half the votes cast, a special one with at least three quarters.

Tax disputes

Reported in the filing for the quarter to Sep 2026.

  • Tax disputeCommissioner of Income Tax (A.Y. 2014-15)Since 14 Apr 2022
    Assessing officer has passed order u/s 143(3) r.w.s. 147 r.w.s. 144B of Income Tax Act’ 1961 dated 26.03.2022 making additions of Rs. 2,44,17,825/- by disallowing expenses. The appeal of company is pending with Ld. Commissioner of Income Tax (Appeal).MoreLess
    At the filing before: Submission filed and pending for order
  • Tax disputeCommissioner of Income Tax (A.Y. 2016-17)Since 14 Apr 2022
    Assessing officer has passed order u/s 143(3) r.w.s. 147 r.w.s. 144B of Income Tax Act’ 1961 dated 26.03.2022 making additions on account of disallowance of expenses Rs. 54,99,286/- by disallowing expenses. The appeal of company is pending with Ld. Commissioner of Income Tax (Appeal).MoreLess
    At the filing before: Submission filed and pending for order.
  • Tax disputeCommissioner of Income Tax (A.Y. 2018-19)Since 1 Apr 2024
    Assessing officer has passed order u/s 143(3) r.w.s. 147 r.w.s. 144B of Income Tax Act’ 1961 dated 02.03.2024 making additions Rs. 1,25,25,234/- by disallowing expenses. The appeal of company is pending with Ld. Commissioner of Income Tax (Appeal).MoreLess
    At the filing before: Submission filed and pending for order
  • Tax disputeCommissioner of Income Tax (A.Y. 2016-17)Since 8 Apr 2025
    Assessing officer has passed order u/s 143(3) r.w.s. 147 of Income Tax Act’ 1961 dated 30.03.2025 making additions Rs. 1,54,77,792/- by disallowing expenses. The appeal of company is pending with Ld. Commissioner of Income Tax (Appeal).MoreLess
    At the filing before: Partial response is submitted and further proceeding is pending
  • Tax disputeCommissioner of Income Tax (A.Y. 2020-21)Since 4 Apr 2025
    Assessing officer has passed order u/s 143(3) r.w.s. 147 of Income Tax Act’ 1961 dated 10.03.2025 making additions Rs. 1,00,00,000/- against nil return. The appeal of company is pending with Ld. Commissioner of Income Tax (Appeal).MoreLess
    At the filing before: Partial response is submitted and further proceeding is pending

In the company's own words, from its latest governance filing.

Investor complaints and compliance

Quarter by quarter.

Investor complaints received and resolved, the company's own count

  • Received
  • Resolved

Open at the quarter's end

At most 1 complaint open, quarter to Jun 2025.
The board is made up as the listing rules require
Yes
The board has a regular chairperson
Yes
The company has a risk management committee
No
The chair is related to the managing director
No
The filing has a part on fines and penalties
No
The filing has a part on tax disputes
Yes
There was a cyber security incident in the quarter
No

The company's own answers in its filing.