To,
The Members of
Bhansali Engineering Polymers Limited
Report on the Audit of Standalone Financial Statements
1. We have audited the accompanying standalone Ind AS financial statements of Bhansali
Engineering Polymers Limited ("the Company") which comprise the Balance
Sheet as at 31st March, 2023, the Statement of Profit and Loss including Other
Comprehensive Income, the Cash Flow Statement, the Statement of Changes in Equity for
the year ended on that date, and a summary of the significant accounting policies and
other explanatory information.
Opinion
2. In our opinion and to the best of our information and according to the explanations
given to us, the accompanying standalone financial statements give the information
required by the Companies Act, 2013 ("the Act"), in the manner so required and
give a true and fair view in conformity with Section 133 of the Act read with the
Companies (Indian Accounting Standards) Rules, 2015, as amended, ("Ind AS") and
other accounting principles generally accepted in India, of the state of affairs of the
Company as at 31st March 2023, the profit, total comprehensive income, changes
in equity and its cash flows for the year ended on that date.
Basis of Opinion
3. We conducted our audit of the standalone financial statements in accordance with the
Standards on Auditing (SAs) specified under Section 143(10) of the Act. Our
responsibilities under those Standards are further described in the Auditors
Responsibilities for the Audit of the Standalone Financial Statements Section of our
report. We are independent of the Company in accordance with the Code of Ethics issued by
the Institute of Chartered Accountants of India together with the ethical requirements
that are relevant to our audit of the financial statements under the provisions of the Act
and the Rules thereunder, and we have fulfilled our other ethical responsibilities in
accordance with these requirements and the Code of Ethics. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion
on the standalone financial statements.
Key Audit Matters
4. Key audit matters are those matters that, in our professional judgment, were of most
significance in our audit of the standalone financial statements of the current year.
These matters were addressed in the context of our audit of the standalone financial
statements as a whole, and in forming our opinion thereon, we do not provide a separate
opinion on these matters. We have determined the matters described below to be the key
audit matters to be communicated in our audit report.
| Sr. No. |
Key Audit Matters |
Auditors Response |
| 1 |
Inventory Valuation |
Principal Audit Procedures |
|
Styrene & ACN Monomers are the major imported raw materials of the Company which
accounted for 59% of the total inventory lying with company as on 31st March,
2023. |
We have reviewed the method followed by the company to value the Raw materials and
other items lying in Stock at the end of the year. |
|
There being no domestic manufacturers for Styrene & ACN Monomers, the said raw
materials are imported by the Company, therefore subject to high risk of price
fluctuations and foreign currency exchange rate volatility. |
We have also reviewed the valuation of Styrene & ACN Monomers along-with other
monomers and sub-raw materials in the SAP software based on the Inventory valuation policy
and the exchange rates adopted by the Company to value its Inventories. |
|
The volatility in the prices of Styrene & ACN Monomers can significantly impact
the valuation of not only Raw materials but also other items of inventory. |
|
|
We have considered this as a key audit matter due to the significance of the said
Monomers in the amount of inventory. |
|
Information other than the Standalone Financial Statements and Auditors Report thereon
5. The Companys Board of Directors is responsible for the preparation of the other
information. The other information comprises the information included in the Management
Discussion and Analysis, Boards Report including Annexures to Boards Report, Business
Responsibility and Sustainability Report, Corporate Governance and Shareholders
Information, but does not include the standalone financial statements and our auditors
report thereon.
Our opinion on the standalone financial statements does not cover the other information
and we do not express any form of assurance conclusion thereon.
In connection with our audit of the standalone financial statements, our responsibility
is to read the other information and, in doing so, consider whether the other information
is materially inconsistent with the standalone financial statements or our knowledge
obtained during the course of our audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact. We have
nothing to report in this regard.
Responsibilities of Management for the Standalone Financial Statements
6. The Companys Board of Directors is responsible for the matters stated in Section
134(5) of the Act with respect to the preparation of these standalone financial statements
that give a true and fair view of the financial position, financial performance including
other comprehensive income, cash flows and changes in equity of the Company in accordance
with the accounting principles generally accepted in India including the Indian Accounting
Standards (Ind AS) specified under Section 133 of the
Act. This responsibility also includes maintenance of adequate accounting records in
accordance with the provisions of the Act for safeguarding the assets of the Company and
for preventing and detecting fraud and other irregularities; selection and application of
appropriate accounting policies; making judgments and estimates that are reasonable and
prudent; and design, implementation and maintenance of adequate internal financial
control, that were operating effectively for ensuring the accuracy and completeness of the
accounting records, relevant to the preparation and presentation of the financial
statements that give a true and fair view and are free from material misstatement, whether
due to fraud or error.
In preparing the financial statements, management is responsible for assessing the
Companys ability to continue as a going concern, disclosing, as applicable, matters
related to going concern and using the going concern basis of accounting unless management
either intends to liquidate the Company or to cease operations, or has no realistic
alternative but to do so.
The Board of Directors are also responsible for overseeing the Companys financial
reporting process.
Auditors Responsibility for the Audit of the Standalone Financial Statements
7. Our objectives are to obtain reasonable assurance about whether the standalone
financial statements as a whole are free from material misstatement, whether due to fraud
or error, and to issue an auditors report that includes our opinion. Reasonable assurance
is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with SAs will always detect a material misstatement when it exists. Misstatements can
arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users
taken on the basis of these standalone financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and
maintain professional skepticism throughout the audit. We also:
• Identify and assess the risks of material misstatement of the standalone
financial statements, whether due to fraud or error, design and perform audit procedures
responsive to those risks, and obtain audit evidence that is sufficient and appropriate to
provide a basis for our opinion. The risk of not detecting a material misstatement
resulting from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery, intentional omissions, misrepresentations, or the override of internal
control.
• Obtain an understanding of internal financial controls relevant to the audit in
order to design audit procedures that are appropriate in the circumstances. Under Section
143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the
Company has adequate internal financial controls system in place and the operating
effectiveness of such controls.
• Evaluate the appropriateness of accounting policies used and the reasonableness
of accounting estimates and related disclosures made by management.
• Conclude on the appropriateness of managements use of the going concern basis
of accounting and, based on the audit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast significant doubt on the Companys
ability to continue as a going concern. If we conclude that a material uncertainty exists,
we are required to draw attention in our auditors report to the related disclosures in
the standalone financial statements or, if such disclosures are inadequate, to modify our
opinion. Our conclusions are based on the audit evidence obtained up to the date of our
auditors report. However, future events or conditions may cause the Company to cease to
continue as a going concern.
• Evaluate the overall presentation, structure and content of the standalone
financial statements, including the disclosures, and whether the standalone financial
statements represent the underlying transactions and events in a manner that achieves fair
presentation.
• We communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit and significant audit findings,
including any significant deficiencies in internal control that we identify during our
audit
We also provide those charged with governance with a statement that we have complied
with relevant ethical requirements regarding independence, and to communicate with them
all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards.
From the matters communicated with those charged with governance, we determine those
matters that were of most significance in the audit of the standalone financial statements
of the current period and are therefore the key audit matters. We describe these matters
in our auditors report unless law or regulation precludes public disclosure about the
matter or when, in extremely rare circumstances, we determine that a matter should not be
communicated in our report because the adverse consequences of doing so would reasonably
be expected to outweigh the public interest benefits of such communication.
Report on Other Legal & Regulatory Requirements
8. As required by the Companies (Auditors Report) Order, 2020 ("the Order")
issued by the Central Government in terms of Section 143(11) of the Act and on the basis
of such checks of the books and records of the Company as we considered appropriate and
according to the information and explanations given to us, we give in the Annexure I a
statement on the matters specified in paragraphs 3 and 4 of the Order.
9. As required by Section 143(3) of the Act, we report that:
a) We have sought and obtained all the information and explanations, which to the best
of our knowledge and belief were necessary for the purposes of our audit;
b) In our opinion, proper books of account as required by law have been kept by the
Company so far as it appears from our examination of those books;
c) The Balance Sheet, the Statement of Profit and Loss (including other comprehensive
income), the Cash Flow statement and the Statement of Changes in Equity dealt with by this
report are in agreement with the books of account;
d) In our opinion, the aforesaid standalone financial statements comply with the
Accounting Standards specified under Section 133 of the Act.
e) On the basis of written representations received from the Directors as on 31st
March, 2023, taken on record by the Board of Directors, none of the directors are
disqualified as on 31 st March, 2023 from being appointed as a Director in
terms of Section 164(2) of the Act.
f) With respect to the adequacy of the internal financials control over financial
reporting of the Company and the operative effectiveness of such controls, refer to our
separate report in "Annexure II".
g) With respect to the matters to be included in the Auditors Report in accordance
with the requirements of Section 197(16) of the Act as amended, In our opinion and to the
best of our information and according to the explanation given to us, the remuneration
paid/ provided by the Company to its Directors during the year is in accordance with the
provisions of Section 197 read with Schedule V to the Act.
h) With respect to the other matters to be included in the Auditors Report in
accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, in our opinion
and to the best of our information and according to the explanations given to us:
i. The Company has disclosed the impact of pending litigations, on its financial
position in its Standalone financial statements.
ii. The Company does not have any long-term contracts including derivatives contracts
for which there were any material foreseeable losses.
iii. There has been no delay in transferring amounts, required to be transferred, to
the Investor Education and Protection Fund by the Company.
iv. As per the management representation we report,
(a) no funds have been advanced or loaned or invested by the Company to or in any other
person(s) or entities, including foreign entities ("Intermediaries"),with the
understanding that the intermediary shall whether directly or indirectly lend or invest in
other persons or entities identified in any manner by or on behalf of the Company
(Ultimate Beneficiaries) or provide any guarantee, security or the like on behalf of the
Ultimate beneficiaries.
(b) no funds have been received by the Company from any person(s) or entities,
including foreign entities ("Funding Parties"),with the understanding that the
such Company shall whether directly or indirectly lend or invest in other persons or
entities identified in any manner whatsoever by or on behalf of the funding party
(Ultimate Beneficiaries) or provide guarantee, security or the like on behalf of the
Ultimate beneficiaries.
(c) Based on the audit procedures performed, we report that nothing has come to our
notice that has caused us to believe that the representations given under sub-clause (i)
and (ii) of Rule 11(e) by the management contain any material mis-statement. i) The
dividends declared and paid by the Company during the year is in compliance with Section
123 of the Act.
For and on behalf of Azad Jain & Co
Chartered Accountants F.R. No.: 006251C
Rishabh Verdia
Partner M.No. : 400600
Place : Mumbai
Dated :21 st May, 2023
UDIN No.: 23400600BGZHHL5090
Annexure I to the Independent Auditors Report
(Referred to in paragraph 8 under the heading of "Report on Other Legal and
Regulatory Requirements" Section of our report of even date)
1 a) The Company has maintained proper records showing full particulars including
quantitative details, wherever applicable, and situation of Property, Plant and Equipment
and Intangible assets.
b) As explained to us, a major portion of the Plant and Equipment and Intangible Assets
has been physically verified by the management during the year in a phased periodical
manner which, in our opinion, is reasonable having regard to the size of the Company and
the nature of its assets. As informed to us no material discrepancies were noticed on such
verification.
c) Based on our examination of the property tax receipts and lease agreement for land
on which building is constructed, registered sale deed / transfer deed / conveyance deed
provided to us, we report that, the title in respect of self-constructed buildings and
title deeds of all other immovable properties (other than properties where the company is
the lessee and the lease agreements are duly executed in favour of the lessee), disclosed
in the financial statements included under Property, Plant and Equipment are held in the
name of the Company as at the balance sheet date.
d) The Company has not revalued any of its Property, Plant and Equipment or Intangible
assets, hence the provision of Clause 3 (i) (d) of the Order is not applicable to the
Company.
e) There has been no proceedings initiated or pending against the Company for holding
any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and
rules made thereunder, hence the provisions of Clause 3 (i) (e) of the Order is not
applicable to the Company.
2 a) The Inventories were physically verified by the management during the year except
goods in transit and those lying with third parties. In respect of inventory lying with
third parties, these have substantially been confirmed by them.
b) In our opinion and according to the information and explanations given to us, the
procedures of physical verification of the above stocks followed by the management are
reasonable and adequate in relation to the size of the Company and nature of its business.
c) As explained to us, the discrepancies between the physical stocks and the book
stocks were not material and have been properly dealt with in the books of account.
d) During the year the Company has not been sanctioned working capital limit in excess
of five crore rupees, in aggregate, from banks or financial institutions on the basis of
security of current assets, hence the provision of Clause 3(ii) (b) of the
Order is not applicable to the Company.
3. a) According to the information and explanations given to us and based on the audit
procedures performed by us, the Company has not provided any guarantee or security or
granted any loans or advances in the nature of loans, secured or unsecured to
subsidiaries, joint venture and associates. The Company has made investment in its joint
venture Company and according to the information and explanations given to us and based on
the audit procedures performed by us, the Investments made in the joint venture Company
are not prejudicial to the Companys interest. The Company has not made any investments in
Firms, Limited Liability Partnerships and other entities. According to the information and
explanations given to us and based on the audit procedures performed by us, the Company
has granted Unsecured loans ("Loans") to Companies, Firms, Limited Liability
Partnerships and other entities. The aggregate amount of Loans given during the year is Rs
18,470.39 lakhs and balance outstanding at the Balance sheet date is Rs 30,227.62 lakhs.
b) According to the information and explanations given to us and based on the audit
procedures conducted by us, the terms and conditions of the Loans granted by the Company
are prima-facie not prejudicial to the Companys interest;
c) According to the information and explanations given to us and based on the audit
procedures conducted by us, the repayment of the principal amounts of Loans and receipt of
interest is regular during the year and the schedule of repayment of principal and
interest of all Loans granted by the Company have been stipulated;
d) According to the information and explanations given to us and based on the audit
procedures conducted by us, there is no amount overdue in respect of any Loans granted by
the Company;
e) According to the information and explanations given to us and based on the audit
procedures conducted by us, the total Loans renewed during the year amounted to Rs 14,780
lakhs, constituting 48.90 % of the total Loans outstanding.
f) According to the information and explanations given to us and based on the audit
procedures conducted by us, the Company has not granted any Loans repayable on demand or
without specifying any terms or period of repayment.
4. In our opinion and according to the information and explanations given to us, the
Company has not granted any loans or provided any guarantees or security in respect of any
loan(s) to any party covered under Section 185 and 186 of the Act. In respect of
Investments by the Company, the provisions of Section 186 of the Act, has been complied
with.
5. In our opinion and according to the information and explanations given to us, the
Company has not accepted any deposits within the meaning of Section 73, 74, 75 and 76 of
the Act and the Rules framed thereunder to the extent notified.
6. We have broadly reviewed the books of account maintained by the Company in respect
of products, pursuant to the Companies (Cost Records and Audit) Rules, 2014 as amended and
prescribed by the Central Government under sub Section (1) of Section 148 of the Act. We
are of the opinion that, prima facie, the cost records and accounts have been maintained
by the Company. However, we are not required to carry out and have not carried out any
detailed examination of such accounts and records.
7. a) In our opinion and according to the information and explanations given to us and
the records of the Company examined by us, undisputed statutory dues including Provident
Fund, Employees State Insurance, Income Tax, Custom Duty, GST, Cess and any other
statutory dues have been generally regularly deposited in time with the appropriate
authorities and there are no undisputed statutory dues payable at the year-end for a
period of more than six months from the date they became payable.
b) In our opinion and according to the information and explanations given to us and the
records of the Company examined by us, there are no dues outstanding in respect of Income
Tax, Custom Duty, GST, Cess and any other statutory dues on account of any dispute other
than the following:
| Name of the Statute |
Nature of Dues |
Disputed Amount ? in lakhs |
Period to which it relates |
Forum where dispute is pending |
| The Income Tax Act, 1961 |
Income Tax |
28.43 |
FY 11-12 |
Commissioner of Income Tax (Appeals), Mumbai |
| The Income Tax Act, 1961 |
Income Tax |
43.10 |
FY 17-18 |
Commissioner of Income Tax (Appeals), Mumbai |
8. According to the information and explanations given by the management and based on
the procedures carried out during the course of our audit, we have not come across any
transactions not recorded in the books of account, and which have been surrendered or
disclosed as Income in the tax assessments under the Income Tax Act, 1961.
9. The Company has not taken any loans or borrowings from financial institutions, banks
and government or has not issued any debentures. Hence paragraphs (a), (b) ,(c), (d) , (e)
& (f) of Clause 3 (ix) of the Order are not applicable.
10. The Company has not raised moneys by way of initial public offer or further public
offer (including debt instruments) and has not availed any term loans during the year
under audit. Hence the provisions of clause 3 (x) of the Order is not applicable to the
Company.
11. (a) During the course of our examination of the books and records of the Company,
carried out in accordance with the generally accepted auditing practices in India, and
according to information and explanations given to us, no material fraud by the Company or
on the Company has been noticed or reported during the course of our audit. Hence the
provisions of Clause 3 (xi) of the Order is not applicable to the Company.
(b) There has been no report filed under sub-Section (12) of Section 143 of the Act by
the auditors as prescribed under rule 13 of Companies (Audit and Auditors) Rules, 2014
with the Central Government.
(c) As represented to us by the management there were no whistle blower complaints
received during the year under audit.
12. In our opinion and according to information and explanations given to us, the
Company is not a Nidhi Company, hence the provisions of Clause 3 (xii) of the Order is not
applicable to the Company.
13. In our opinion and according to information and explanations given to us,
transactions with related parties are in compliance with Sections 177 and 188 of Act and
details of such transactions have been disclosed in the Financial Statements as required
by the applicable accounting standards.
14. a) In our opinion the Company has an Internal audit system commensurate with the
size and nature of its business;
b) We have considered the Internal Audit reports of the Company issued till date for
the period under audit in determining the nature, timing and extent of our audit
procedures.
15. According to the information and explanations given to us and on the basis of our
examination of the records of the Company, the Company has not entered into any non-cash
transactions with directors or persons connected with him covered under the provisions of
Section 192 of the Act. Hence the provisions of Clause 3 (xv) of the Order is not
applicable to the Company. 16. According to information and explanations given to us, the
Company is not required to be registered under Section 45-IA of the Reserve Bank of India
Act, 1934. Accordingly, the provisions of Clause 3 (xvi) of the Order are not applicable
to the Company.
17. The Company has not incurred any cash losses during the current financial year and
in the immediately preceding financial year and hence the provision of Clause 3 (xvii) is
not applicable to the company.
18. There has not been any resignation of the Statutory auditors during the year. Hence
the provision of Clause 3 (xviii) is not applicable to the company.
19. According to the information and explanations given to us and on the basis of our
examination of the records of the Company, no material uncertainty exists as on the date
of the audit report that Company is not capable of meeting its liabilities existing at the
date of balance sheet as and when they fall due within a period of one year from the
balance sheet date based on the financial ratios, ageing , expected dates of realisation
of financial assets, payment of financial liabilities, other information accompanying the
financial statements, the auditors knowledge of the Board of Directors and management
plans. We further state that our reporting is based on the facts up to the date of audit
report and we neither give any guarantee nor any assurance that all liabilities falling
due within a period of one year from the balance sheet date, will get discharged by the
Company as and when they fall due.
20. According to the information and explanations given to us and on the basis of our
examination of the records, there is no unspent amount under sub-section 5 of Section 135
of the Act pursuant to any project. Accordingly, clauses 3(xx)(a) and 3(xx)
(b) of the Order are not applicable.
For and on behalf of Azad Jain & Co
Chartered Accountants F.R. No.: 006251C
Rishabh Verdia
Partner M.No. : 400600
Place : Mumbai
Dated :21 st May, 2023
UDIN No.: 23400600BGZHHL5090
Annexure - II to the Independent Auditors Report
(Referred to in paragraph 9(f) under the heading of "Report on Other Legal and
Regulatory Requirements" Section of our report of even date) Report on the Internal
Financial Controls under clause (i) of Sub- Section 3 of Section 143 of the Act
We have audited the internal financial controls over financial reporting of Bhansali
Engineering Polymers Limited as of 31 st March, 2023 in conjunction with our
audit of the Ind AS standalone financial statements of the Company for the year ended on
that date.
Managements Responsibility for Internal Financial Controls
The Companys management is responsible for establishing and maintaining internal
financial controls based on the internal control over financial reporting criteria
established by the Company considering the essential components of internal control stated
in the
Guidance Note on Audit of Internal Financial Controls over Financial Reporting issued
by the Institute of Chartered Accountants of
India. These responsibilities include the design, implementation and maintenance of
adequate internal financial controls that were operating effectively for ensuring the
orderly and efficient conduct of its business, including adherence to Companys policies,
the safeguarding of its assets, the prevention and detection of frauds and errors, the
accuracy and completeness of the accounting records, and the timely preparation of
reliable financial information, as required under the Act.
Auditors Responsibility
Our responsibility is to express an opinion on the Companys internal financial
controls over financial reporting based on our audit.
We conducted our audit in accordance with the Guidance Note on Audit of Internal
Financial Controls over Financial Reporting (the "Guidance Note") and the
Standards on Auditing, issued by the Institute of Chartered Accountants of India and
deemed to be prescribed under Section 143 (10) of the Act, to the extent applicable to an
audit of internal financial controls, both applicable to an audit of internal financial
controls and, both issued by the Institute of Chartered Accountants of India. Those
Standards and the
Guidance Note require that we comply with ethical requirements and plan and perform the
audit to obtain reasonable assurance about whether adequate internal financial controls
over financial reporting was established and maintained and if such controls operated
effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of
the internal financial controls system over financial reporting and their operating
effectiveness. Our audit of internal financial controls system over financial reporting
included obtaining an understanding of internal financial controls system over financial
reporting, assessing the risk that a material weakness exists, and testing and evaluating
the design and operating effectiveness of internal control based on the assessed risk.
The procedures selected depends upon the auditors judgment, including the assessment
of the risks of material misstatement of the financial statements, whether due to fraud or
error.
We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion on the Companys internal financial controls system
over financial reporting.
Meaning of Internal Financial Controls over Financial Reporting
A Companys internal financial control over financial reporting is a process designed
to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally
accepted accounting principles. A Companys internal financial control over financial
reporting includes those policies and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly reflect the transaction and
dispositions of the assets of the Company; (2) provide reasonable assurance that
transactions are recorded as necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and that receipts and
expenditures of the
Company are being made only in accordance with authorizations of management and
directors of the Company; and (3) provide reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use, or disposition of the Companys assets
that could have a material effect on the financial statements.
Inherent Limitations of Internal Financial Controls over Financial Reporting
Because of the inherent limitations of internal financial controls over financial
reporting, including the possibility of collusion or improper management override of
controls, material misstatements due to error or fraud may occur and not be detected.
Also, projections of any evaluation of the internal financial controls over financial
reporting to future periods are subject to the risk that the internal financial control
over financial reporting may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate.
Opinion
In our opinion, the Company has, in all material respects, an adequate internal
financial controls system over financial reporting and such internal financial controls
over financial reporting were operating effectively as at 31 st March, 2023,
based on the internal control over financial reporting criteria established by the Company
considering the essential components of internal control stated in the
Guidance Note on Audit of Internal Financial Controls over Financial Reporting issued
by the Institute of Chartered Accountants of India.
For and on behalf of Azad Jain & Co
Chartered Accountants F.R. No.: 006251C
Rishabh Verdia
Partner M.No. : 400600
Place : Mumbai
Dated :21 st May, 2023
UDIN No.: 23400600BGZHHL5090
+91-9892691696
