diff --git a/Services/BankStatementProcessor/bankStatementProcessor-KARNATAKA.js b/Services/BankStatementProcessor/bankStatementProcessor-KARNATAKA.js
new file mode 100644
index 0000000..7fdb6d9
--- /dev/null
+++ b/Services/BankStatementProcessor/bankStatementProcessor-KARNATAKA.js
@@ -0,0 +1,600 @@
+/**
+ * Generated by OpenAI - Attempt 1
+ * Processes bank statement data from Excel
+ * @param {Array} rawData - Array of objects from bank statement Excel
+ * @returns {Object} Processed bank statement data
+ */
+function processBankStatement(rawData) {
+  // Helpers
+  function isNonEmpty(val) {
+    return val !== null && val !== undefined && String(val).trim() !== "";
+  }
+  function normalizeStr(s) {
+    return String(s || "")
+      .replace(/\s+/g, " ")
+      .trim();
+  }
+  function normalizeLower(s) {
+    return normalizeStr(s).toLowerCase();
+  }
+  function parseNumber(val) {
+    if (val === null || val === undefined) return null;
+    if (typeof val === "number") {
+      if (isNaN(val)) return null;
+      return val;
+    }
+    let s = String(val).trim();
+    if (!s) return null;
+    // Remove currency symbols/letters but keep digits, minus, comma, dot and parentheses
+    s = s.replace(/[^\d.,()\-]/g, "");
+    let negative = false;
+    if (/\(.*\)/.test(s)) {
+      negative = true;
+      s = s.replace(/[()]/g, "");
+    }
+    if (s.endsWith("-")) {
+      negative = true;
+      s = s.slice(0, -1);
+    }
+    s = s.replace(/,/g, "");
+    if (!s || !/[0-9]/.test(s)) return null;
+    let num = parseFloat(s);
+    if (isNaN(num)) return null;
+    if (negative) num = -num;
+    return num;
+  }
+  function leftPad(num) {
+    return num < 10 ? "0" + num : String(num);
+  }
+  function formatDateYMD(d) {
+    const y = d.getUTCFullYear();
+    const m = leftPad(d.getUTCMonth() + 1);
+    const day = leftPad(d.getUTCDate());
+    return `${y}-${m}-${day}`;
+  }
+  function excelSerialToDate(serial) {
+    // Excel serial date number -> JS Date (UTC)
+    // Day 25569 corresponds to 1970-01-01
+    const ms = Math.round((Number(serial) - 25569) * 86400 * 1000);
+    const d = new Date(ms);
+    if (isNaN(d.getTime())) return null;
+    return d;
+  }
+  function parseDate(val) {
+    if (val === null || val === undefined) return null;
+    if (typeof val === "number") {
+      // Treat large numbers as Excel serial
+      if (val > 10000) {
+        const d = excelSerialToDate(val);
+        return d ? formatDateYMD(d) : null;
+      }
+      return null;
+    }
+    let s = String(val).trim();
+    if (!s) return null;
+    // Remove time if present after space
+    s = s.replace(/T.*$/i, "").trim();
+    // Patterns
+    // YYYY-MM-DD or YYYY/MM/DD or YYYY.MM.DD
+    let m = s.match(/^(\d{4})[-\/.](\d{1,2})[-\/.](\d{1,2})$/);
+    if (m) {
+      const y = parseInt(m[1], 10);
+      const mo = parseInt(m[2], 10);
+      const d = parseInt(m[3], 10);
+      if (y && mo >= 1 && mo <= 12 && d >= 1 && d <= 31) {
+        const date = new Date(Date.UTC(y, mo - 1, d));
+        return isNaN(date.getTime()) ? null : formatDateYMD(date);
+      }
+    }
+    // DD-MM-YYYY or DD/MM/YYYY or DD.MM.YYYY (or M/D/YYYY)
+    m = s.match(/^(\d{1,2})[-\/.](\d{1,2})[-\/.](\d{2,4})$/);
+    if (m) {
+      let d = parseInt(m[1], 10);
+      let mo = parseInt(m[2], 10);
+      let y = parseInt(m[3], 10);
+      if (y < 100) y += 2000;
+      // Disambiguate: if first > 12 assume DD-MM-YYYY, else if second > 12 assume MM-DD-YYYY, else assume DD-MM-YYYY
+      if (d > 31 || mo > 31) return null;
+      if (d > 12 && mo <= 12) {
+        // DD-MM-YYYY
+      } else if (mo > 12 && d <= 12) {
+        // MM-DD-YYYY -> swap
+        const tmp = d;
+        d = mo;
+        mo = tmp;
+      }
+      const date = new Date(Date.UTC(y, mo - 1, d));
+      return isNaN(date.getTime()) ? null : formatDateYMD(date);
+    }
+    // DD-Mon-YYYY or DD-MON-YYYY or DD Mon YYYY
+    m = s.match(/^(\d{1,2})[\-\s]([A-Za-z]{3,})[\-\s,]?(\d{2,4})$/);
+    if (m) {
+      const d = parseInt(m[1], 10);
+      const mon = m[2].slice(0, 3).toLowerCase();
+      const months = {
+        jan: 1, feb: 2, mar: 3, apr: 4, may: 5, jun: 6,
+        jul: 7, aug: 8, sep: 9, oct: 10, nov: 11, dec: 12
+      };
+      const mo = months[mon];
+      let y = parseInt(m[3], 10);
+      if (!mo) return null;
+      if (y < 100) y += 2000;
+      const date = new Date(Date.UTC(y, mo - 1, d));
+      return isNaN(date.getTime()) ? null : formatDateYMD(date);
+    }
+    // Mon DD YYYY
+    m = s.match(/^([A-Za-z]{3,})\s+(\d{1,2}),?\s+(\d{2,4})$/);
+    if (m) {
+      const mon = m[1].slice(0, 3).toLowerCase();
+      const months = {
+        jan: 1, feb: 2, mar: 3, apr: 4, may: 5, jun: 6,
+        jul: 7, aug: 8, sep: 9, oct: 10, nov: 11, dec: 12
+      };
+      const mo = months[mon];
+      const d = parseInt(m[2], 10);
+      let y = parseInt(m[3], 10);
+      if (y < 100) y += 2000;
+      if (!mo) return null;
+      const date = new Date(Date.UTC(y, mo - 1, d));
+      return isNaN(date.getTime()) ? null : formatDateYMD(date);
+    }
+    // Try Date.parse as last fallback (may be locale dependent)
+    const tryDate = new Date(s);
+    if (!isNaN(tryDate.getTime())) {
+      return formatDateYMD(new Date(Date.UTC(tryDate.getFullYear(), tryDate.getMonth(), tryDate.getDate())));
+    }
+    return null;
+  }
+  function extractIFSC(text) {
+    const s = String(text || "");
+    const m = s.match(/[A-Za-z]{4}0[A-Za-z0-9]{6}/);
+    return m ? m[0].toUpperCase() : null;
+  }
+  function looksLikeHeaderValue(val) {
+    const s = normalizeLower(val);
+    const tokens = [
+      "date", "txn date", "tran date", "transaction date", "value date", "post date",
+      "narration", "description", "details", "particulars", "remarks", "transaction details",
+      "debit", "dr", "withdrawal", "withdrawals", "debit amount", "withdrawal amt",
+      "credit", "cr", "deposit", "credit amount", "credit amt", "receipt",
+      "balance", "bal", "closing balance", "running balance", "available balance",
+      "sol", "sol id", "branch code"
+    ];
+    return tokens.some(t => s === t || s.includes(t));
+  }
+  function mapHeaderRow(row) {
+    const mapping = {
+      dateKey: null,
+      narrationKey: null,
+      debitKey: null,
+      creditKey: null,
+      balanceKey: null,
+      branchCodeKey: null
+    };
+    const dateSyn = ["date", "txn date", "tran date", "transaction date", "value date", "post date", "dt"];
+    const narrSyn = ["narration", "description", "details", "particulars", "remarks", "transaction details", "desc"];
+    const debitSyn = ["debit", "dr", "withdrawal", "withdrawals", "debit amount", "withdrawal amt", "payment", "paid"];
+    const creditSyn = ["credit", "cr", "deposit", "credit amount", "credit amt", "receipt", "received"];
+    const balanceSyn = ["balance", "bal", "closing balance", "running balance", "available balance", "balance amt"];
+    const branchCodeSyn = ["sol", "sol id", "branch code", "br code"];
+
+    const keys = Object.keys(row || {});
+    for (const k of keys) {
+      const v = row[k];
+      if (!isNonEmpty(v)) continue;
+      const s = normalizeLower(v);
+      const sClean = s.replace(/\./g, "").replace(/\s+/g, " ").trim();
+
+      function matchAny(arr) {
+        return arr.find(t => sClean === t || sClean.includes(t));
+      }
+
+      if (!mapping.dateKey && matchAny(dateSyn)) mapping.dateKey = k;
+      if (!mapping.narrationKey && matchAny(narrSyn)) mapping.narrationKey = k;
+      if (!mapping.debitKey && matchAny(debitSyn)) mapping.debitKey = k;
+      if (!mapping.creditKey && matchAny(creditSyn)) mapping.creditKey = k;
+      if (!mapping.balanceKey && matchAny(balanceSyn)) mapping.balanceKey = k;
+      if (!mapping.branchCodeKey && matchAny(branchCodeSyn)) mapping.branchCodeKey = k;
+    }
+
+    // Heuristics: If none explicitly matched but typical short headers exist
+    // DR/CR/BAL in uppercase may not match lower includes properly due to spacing, cover directly
+    const values = keys.map(k => String(row[k] || "").trim());
+    const indexOfValue = (predArr) => {
+      for (const k of keys) {
+        const val = String(row[k] || "").trim().toUpperCase();
+        for (const p of predArr) {
+          if (val === p || val.includes(p)) return k;
+        }
+      }
+      return null;
+    };
+    if (!mapping.debitKey) mapping.debitKey = indexOfValue(["DR", "DEBIT"]);
+    if (!mapping.creditKey) mapping.creditKey = indexOfValue(["CR", "CREDIT"]);
+    if (!mapping.balanceKey) mapping.balanceKey = indexOfValue(["BAL", "BALANCE"]);
+    if (!mapping.narrationKey) mapping.narrationKey = indexOfValue(["NARRATION", "PARTICULARS", "DESCRIPTION", "DETAILS", "REMARKS"]);
+    if (!mapping.dateKey) mapping.dateKey = indexOfValue(["DATE", "TXN DATE", "TRAN DATE", "VALUE DATE"]);
+
+    // Ensure it's a valid header mapping
+    const haveDate = !!mapping.dateKey;
+    const haveSomeAmount = !!(mapping.debitKey || mapping.creditKey);
+    const haveNarrOrBal = !!(mapping.narrationKey || mapping.balanceKey);
+    const valid = haveDate && haveSomeAmount && haveNarrOrBal;
+
+    return valid ? mapping : null;
+  }
+  function rowLooksLikeHeader(row) {
+    // Check if row contains known header tokens
+    let score = 0;
+    for (const v of Object.values(row || {})) {
+      if (!isNonEmpty(v)) continue;
+      if (looksLikeHeaderValue(v)) score += 1;
+    }
+    return score >= 2; // at least two recognizable headers
+  }
+  function extractKeyValueFromCell(cellText) {
+    // Try to split "Label : Value" or "Label - Value" or "Label :- Value"
+    const s = normalizeStr(cellText);
+    let m = s.match(/^\s*([^:–\-]+?)\s*[:\-–]+\s*(.+)\s*$/);
+    if (m) {
+      return { key: normalizeStr(m[1]), value: normalizeStr(m[2]) };
+    }
+    return null;
+  }
+  function cleanAccountNo(val) {
+    if (!val) return null;
+    const s = String(val).replace(/\s+/g, "");
+    const m = s.match(/(\d{9,18})/);
+    return m ? m[1] : null;
+  }
+  function extractCityFromText(text) {
+    const s = String(text || "");
+    // Pattern like "SURAT CITY-395017"
+    let m = s.match(/([A-Za-z ]+)\s+CITY\b/i);
+    if (m) return normalizeStr(m[1]).toUpperCase();
+    // Try capture before hyphen with pincode
+    m = s.match(/^([A-Za-z ]+)[\s-]+(\d{6})$/);
+    if (m) return normalizeStr(m[1]).toUpperCase();
+    return null;
+  }
+  function extractCounterparty(desc, type) {
+    if (!desc) return { from: null, to: null };
+    const s = String(desc);
+    const upiMatch = s.match(/[a-z0-9.\-_]+@[a-z]+/i);
+    // Split on common separators to find meaningful tokens
+    const parts = s.split(/[\/|-]/).map(t => normalizeStr(t)).filter(Boolean);
+    const blacklist = new Set([
+      "upi", "p2m", "p2a", "neft", "imps", "rtgs", "bank", "ltd", "limited", "ref", "payment", "pay", "to", "from", "transfer", "trx", "txn", "id", "axis bank", "hdfc bank", "icici bank", "sbi", "bank ltd", "bank limited"
+    ]);
+    let candidate = null;
+    for (const p of parts) {
+      const low = p.toLowerCase();
+      if (blacklist.has(low)) continue;
+      if (/^\d+$/.test(p)) continue;
+      if (p.length < 3) continue;
+      // Prefer parts with letters
+      if (/[A-Za-z]/.test(p)) {
+        candidate = p;
+        break;
+      }
+    }
+    if (!candidate && upiMatch) candidate = upiMatch[0];
+    if (type === "deposit") {
+      return { from: candidate || (upiMatch ? upiMatch[0] : null), to: null };
+    } else if (type === "withdrawal") {
+      return { from: null, to: candidate || (upiMatch ? upiMatch[0] : null) };
+    }
+    return { from: null, to: null };
+  }
+  function round2(n) {
+    return Math.round((n + Number.EPSILON) * 100) / 100;
+  }
+
+  const result = {
+    bank_details: {
+      bank_name: null,
+      opening_balance: 0,
+      ifsc: null,
+      address: null,
+      city: null,
+      account_no: null,
+      account_holder_name: null,
+      branch_name: null,
+      branch_code: null
+    },
+    transactions: []
+  };
+
+  if (!Array.isArray(rawData)) rawData = [];
+  const addressLines = [];
+
+  // 1) Bank details extraction from first N rows
+  const detailRowLimit = Math.min(40, rawData.length);
+  for (let i = 0; i < detailRowLimit; i++) {
+    const row = rawData[i] || {};
+    const entries = Object.entries(row);
+    for (const [, rawVal] of entries) {
+      if (!isNonEmpty(rawVal)) continue;
+      const val = String(rawVal);
+      // IFSC
+      if (!result.bank_details.ifsc) {
+        const ifsc = extractIFSC(val);
+        if (ifsc) result.bank_details.ifsc = ifsc;
+      }
+      // Account no
+      if (!result.bank_details.account_no) {
+        const kv = extractKeyValueFromCell(val);
+        if (kv) {
+          const keyNorm = normalizeLower(kv.key);
+          const value = kv.value;
+          if (/(account(\s*no\.?| number)|a\/c|ac no|a\/c no)/i.test(kv.key)) {
+            const ac = cleanAccountNo(value);
+            if (ac) result.bank_details.account_no = ac;
+          }
+          if (/bank\s*name/i.test(kv.key) && !result.bank_details.bank_name) {
+            result.bank_details.bank_name = normalizeStr(value);
+          }
+          if (/(account holder|account holder name|holder name|customer name)\b/i.test(kv.key) && !result.bank_details.account_holder_name) {
+            result.bank_details.account_holder_name = normalizeStr(value);
+          }
+          if (/branch\s*name/i.test(kv.key) && !result.bank_details.branch_name) {
+            result.bank_details.branch_name = normalizeStr(value);
+          }
+          if (/branch\s*code|br\.?\s*code/i.test(kv.key) && !result.bank_details.branch_code) {
+            result.bank_details.branch_code = normalizeStr(value);
+          }
+          if (/opening\s*balance|open\s*bal|balance\s*b\/f/i.test(kv.key)) {
+            const num = parseNumber(value);
+            if (num !== null) result.bank_details.opening_balance = num;
+          }
+          if (/address/i.test(kv.key)) {
+            if (normalizeStr(value)) addressLines.push(normalizeStr(value));
+          }
+          if (/ifsc/i.test(kv.key) && !result.bank_details.ifsc) {
+            const ifsc2 = extractIFSC(value);
+            if (ifsc2) result.bank_details.ifsc = ifsc2;
+          }
+        } else {
+          // If line like "Statement of Account No - 123456..."
+          if (/account\s*no/i.test(val)) {
+            const ac = cleanAccountNo(val);
+            if (ac && !result.bank_details.account_no) result.bank_details.account_no = ac;
+          }
+        }
+      } else {
+        // Even if account_no already set, still try other fields using kv pairs
+        const kv2 = extractKeyValueFromCell(val);
+        if (kv2) {
+          if (/bank\s*name/i.test(kv2.key) && !result.bank_details.bank_name) result.bank_details.bank_name = normalizeStr(kv2.value);
+          if (/(account holder|account holder name|holder name|customer name)\b/i.test(kv2.key) && !result.bank_details.account_holder_name) result.bank_details.account_holder_name = normalizeStr(kv2.value);
+          if (/branch\s*name/i.test(kv2.key) && !result.bank_details.branch_name) result.bank_details.branch_name = normalizeStr(kv2.value);
+          if (/branch\s*code|br\.?\s*code/i.test(kv2.key) && !result.bank_details.branch_code) result.bank_details.branch_code = normalizeStr(kv2.value);
+          if (/opening\s*balance|open\s*bal|balance\s*b\/f/i.test(kv2.key)) {
+            const num = parseNumber(kv2.value);
+            if (num !== null) result.bank_details.opening_balance = num;
+          }
+          if (/address/i.test(kv2.key)) {
+            if (normalizeStr(kv2.value)) addressLines.push(normalizeStr(kv2.value));
+          }
+          if (/ifsc/i.test(kv2.key) && !result.bank_details.ifsc) {
+            const ifsc3 = extractIFSC(kv2.value);
+            if (ifsc3) result.bank_details.ifsc = ifsc3;
+          }
+        }
+      }
+      // Try to infer account holder name if line looks like "Name :- XYZ" but not "Bank Name" or "Joint Holder"
+      if (!result.bank_details.account_holder_name) {
+        const kvName = extractKeyValueFromCell(val);
+        if (kvName) {
+          const keyNorm = normalizeLower(kvName.key);
+          if (/^name\b/.test(keyNorm) && !/bank\s*name/.test(keyNorm) && !/joint\s*holder/.test(keyNorm)) {
+            const nm = normalizeStr(kvName.value);
+            if (nm && nm.length >= 2) result.bank_details.account_holder_name = nm;
+          }
+        }
+      }
+      // Collect plausible address lines (exclude obvious labels)
+      const lowerVal = normalizeLower(val);
+      const looksLikeLabel = /:|-/.test(val) && /(account|ifsc|micr|mobile|email|pan|nominee|customer|ckyc|statement|period|branch|bank|address|balance|opening|closing)/i.test(val);
+      if (!looksLikeLabel) {
+        // likely an address or free text header
+        const cityMaybe = extractCityFromText(val);
+        if (cityMaybe && !result.bank_details.city) result.bank_details.city = cityMaybe;
+        // Keep as address line only if short row and not header-like
+        if (val && val.length <= 60 && !rowLooksLikeHeader(row)) {
+          addressLines.push(normalizeStr(val));
+        }
+      }
+      // Try bank_name heuristic if contains "... BANK" and not a transaction row
+      if (!result.bank_details.bank_name) {
+        const m = val.match(/\b([A-Z ]+BANK(?:\s+(?:LTD|LIMITED))?)\b/i);
+        if (m && !rowLooksLikeHeader(row)) {
+          const maybeBank = normalizeStr(m[1]).toUpperCase();
+          // Avoid setting if from transaction description lines later; restrict to early rows
+          if (i < 15) result.bank_details.bank_name = maybeBank;
+        }
+      }
+    }
+  }
+
+  // Finalize address
+  if (addressLines.length > 0) {
+    // Deduplicate while preserving order
+    const seen = new Set();
+    const filtered = [];
+    for (const line of addressLines) {
+      const key = line.toLowerCase();
+      if (seen.has(key)) continue;
+      seen.add(key);
+      filtered.push(line);
+    }
+    result.bank_details.address = filtered.join(", ");
+    // If city still null, try extracting from combined address
+    if (!result.bank_details.city) {
+      result.bank_details.city = extractCityFromText(result.bank_details.address);
+    }
+  }
+
+  // If IFSC still not found, scan entire dataset
+  if (!result.bank_details.ifsc) {
+    outerIFSC:
+    for (let i = 0; i < rawData.length; i++) {
+      const row = rawData[i] || {};
+      for (const v of Object.values(row)) {
+        if (!isNonEmpty(v)) continue;
+        const code = extractIFSC(v);
+        if (code) {
+          result.bank_details.ifsc = code;
+          break outerIFSC;
+        }
+      }
+    }
+  }
+
+  // 2) Identify header row and map keys
+  let headerIndex = -1;
+  let headerMap = null;
+  for (let i = 0; i < rawData.length; i++) {
+    const row = rawData[i] || {};
+    if (!row || Object.keys(row).length === 0) continue;
+    if (rowLooksLikeHeader(row)) {
+      const mp = mapHeaderRow(row);
+      if (mp) {
+        headerIndex = i;
+        headerMap = mp;
+        break;
+      }
+    } else {
+      // Sometimes header row may not trigger rowLooksLikeHeader; try mapping directly
+      const mp2 = mapHeaderRow(row);
+      if (mp2) {
+        headerIndex = i;
+        headerMap = mp2;
+        break;
+      }
+    }
+  }
+
+  // Optional branch_code from first txn row if SOL column found
+  if (headerMap && headerMap.branchCodeKey && rawData[headerIndex + 1]) {
+    const solVal = rawData[headerIndex + 1][headerMap.branchCodeKey];
+    if (isNonEmpty(solVal) && !result.bank_details.branch_code) {
+      result.bank_details.branch_code = normalizeStr(solVal);
+    }
+  }
+
+  // 3) Process transactions
+  let voucher = 1;
+  if (headerIndex >= 0 && headerMap) {
+    for (let i = headerIndex + 1; i < rawData.length; i++) {
+      const row = rawData[i] || {};
+      // Concatenate all values to detect totals/end
+      const rowText = Object.values(row)
+        .map(v => String(v || ""))
+        .join(" ")
+        .toLowerCase();
+      if (/total|summary|closing balance|end of statement|thank/i.test(rowText)) {
+        // Likely summary/end rows; skip
+        continue;
+      }
+
+      const dateVal = headerMap.dateKey ? row[headerMap.dateKey] : null;
+      const narrVal = headerMap.narrationKey ? row[headerMap.narrationKey] : null;
+      const debitVal = headerMap.debitKey ? row[headerMap.debitKey] : null;
+      const creditVal = headerMap.creditKey ? row[headerMap.creditKey] : null;
+      const balanceVal = headerMap.balanceKey ? row[headerMap.balanceKey] : null;
+
+      // Skip empty rows
+      const hasAny =
+        isNonEmpty(dateVal) ||
+        isNonEmpty(narrVal) ||
+        isNonEmpty(debitVal) ||
+        isNonEmpty(creditVal) ||
+        isNonEmpty(balanceVal);
+      if (!hasAny) continue;
+
+      // Parse
+      const date = parseDate(dateVal);
+      const desc = isNonEmpty(narrVal) ? normalizeStr(narrVal) : "";
+      const debitNum = parseNumber(debitVal);
+      const creditNum = parseNumber(creditVal);
+      const balanceNum = parseNumber(balanceVal);
+
+      // If no amounts and no date, skip
+      if (debitNum === null && creditNum === null && !date) continue;
+
+      let type = null;
+      let amount = null;
+      if (debitNum !== null && Math.abs(debitNum) > 0) {
+        type = "withdrawal";
+        amount = Math.abs(debitNum);
+      }
+      if (creditNum !== null && Math.abs(creditNum) > 0) {
+        // Prioritize debit if both exist
+        if (!type) {
+          type = "deposit";
+          amount = Math.abs(creditNum);
+        }
+      }
+
+      if (!type || amount === null) {
+        // If neither debit nor credit valid, skip
+        continue;
+      }
+
+      const counterparty = extractCounterparty(desc, type);
+
+      const txn = {
+        date: date || null,
+        voucher_number: voucher++,
+        amount: Number(amount),
+        desc: desc || "",
+        from: counterparty.from,
+        to: counterparty.to,
+        type: type,
+        balance: balanceNum !== null ? Number(balanceNum) : null
+      };
+      result.transactions.push(txn);
+    }
+  }
+
+  // Compute opening balance if not provided and can deduce from first transaction
+  if ((result.bank_details.opening_balance === 0 || result.bank_details.opening_balance === null) && result.transactions.length > 0) {
+    const first = result.transactions[0];
+    if (first && typeof first.balance === "number" && typeof first.amount === "number" && first.type) {
+      let opening = null;
+      if (first.type === "withdrawal") {
+        opening = first.balance + first.amount;
+      } else if (first.type === "deposit") {
+        opening = first.balance - first.amount;
+      }
+      if (opening !== null) result.bank_details.opening_balance = round2(opening);
+    }
+  }
+
+  // Ensure mandatory IFSC is present; if still not found, set to empty string to indicate missing,
+  // but caller expects it; we keep it as null if not found.
+  if (!result.bank_details.ifsc) {
+    // As a last resort, look for "IFSC" keyword anywhere and then search nearby cells
+    outerLastIFSC:
+    for (let i = 0; i < rawData.length; i++) {
+      const row = rawData[i] || {};
+      for (const v of Object.values(row)) {
+        if (!isNonEmpty(v)) continue;
+        const s = String(v);
+        if (/ifsc/i.test(s)) {
+          const code = extractIFSC(s);
+          if (code) {
+            result.bank_details.ifsc = code;
+            break outerLastIFSC;
+          }
+        }
+      }
+    }
+  }
+
+  // Guarantee all specified fields exist (already ensured)
+  return result;
+}
+
+module.exports = processBankStatement;
\ No newline at end of file
diff --git a/src/BANK.js b/src/BANK.js
index 5a6953f..f00b361 100644
--- a/src/BANK.js
+++ b/src/BANK.js
@@ -9,6 +9,7 @@ const BANK = {
     YES: "yes",
     OVERSEASE: "oversease",
     KOTAK: "kotak",
+    KARNATAKA: "karnataka",
 }
 
 module.exports = BANK;