The auditor of the Gemini Sea Food Ltd has given the "Qualified Opinion" paragraphs in the Auditor's Report for the year ended on 30 June, 2021. Qualified Opinion: i) Inventories: The volume of inventories is too high in comparison to purchase, production capacity, cost of goods sold and turnover as a whole and has been increasing years to year. Total inventories of the Company is Tk. 261,064,633, which is 50.61% of the total assets. So far, no technical status report as on 30 June, (cont.1)