To the Members of Kiduja India Limited
Report on the Audit of Financial Statements
Opinion
We have audited the accompanying financial statements of Kiduja India Limited
("the Company"), which comprises of Balance Sheet as at March 31, 2023, the
Statement of Profit and Loss (including Other Comprehensive Income), the Statement of
Changes in Equity and the Statement of Cash Flows for the year then ended, and notes to
the financial statements, including a summary of significant accounting policies and other
explanatory information.
In our opinion and to the best of our information and according to the explanations
given to us, the aforesaid 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 the Indian Accounting Standards ("Ind AS") prescribed under
Section 133 of the Act read with Companies (Indian Accounting Standards) Rules, 2015, as
amended, and other accounting principles generally accepted in India, of the state of
affairs of the Company as at March 31, 2023, its losses (including other comprehensive
income), Its changes in equity and its cash flows for the year ended on that date.
Basis for Opinion
We conducted our audit 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 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 (ICAI) together with the
ethical requirements that are relevant to our audit of the financial statements under the
provisions of the Act and the Rules made 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 audit opinion on the financial statements.
Material Uncertainty related to Going Concern
We draw your attention to the fact that the financial statements of the Company have
been prepared on the principles of a going concern basis, which contemplated the
realisation of assets and the satisfaction of liabilities in the normal course of
business. The Company has been incurring losses for the past few years and its net worth
has been fully eroded. Also, the Companys financial liabilities exceeded its financial
assets a s on March 31, 2023. These conditions indicate the existence of a material
uncertainty that may cast significant doubt about the Companys ability to continue as a
going concern. However, in view of comfort received from the promoters to the effect that
they will be continuing to provide financial support to the Company and accordingly, these
financial statements have been prepared on a going concern basis. (Refer note no. 27 to
the financial statements)
Our opinion is not modified in respect of this matter.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most
significant in our audit of the financial statements of the current period. These matters
were addressed in the context of our audit of the financial statements as a whole, and in
forming our opinion thereon, and we do not provide a separate opinion on these matters. In
addition to the matter described in the material uncertainty related to going concern
section, we have determined that there are no key audit matters to communicate in our
report.
Information Other than the Financial Statements and Auditors report the reon
The Companys Board of Directors is responsible for the other information. The other
information comprises the information included in the Boards Report including Annexures
to the Board Report but does not include the financial statements and our auditors report
thereon. The report is expected to be made available to us after the date of this
auditors report.
Our opinion on the financial statements does not cover the other information and we do
not express any form of assurance thereon.
In connection with our audit of financial statements, our responsibility is to read the
other information and, in doing so, consider whether such other information is materially
inconsistent with the financial statements or our knowledge obtained in the audit or
otherwise appears to be materially misstated
When we read the report, if we conclude that there is a material misstatement therein,
we are required to communicate the matter to those charged with governance.
Responsibilities of Management and those charged with Governance for the Financial
Statements
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 financial statements that give
a true and fair view of the financial position, financial performance (including other
comprehensive income), changes in equity and cash flows of the Company in accordance with
the accounting principles generally accepted in India, including the accounting Standards
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 of the assets of the Company
and for preventing and detecting frauds 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 controls, 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, the 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 is also responsible for overseeing the Companys financial
reporting process.
Auditors Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial
statements 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 financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and
maintain professional skepticism throughout the audit. We are also:
• Identify and assess the risks of material misstatement of the 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 control 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 control 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 the 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 entitys
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 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 entity to cease to continue as
a going concern.
• Evaluate the overall presentation, structure and content of the financial
statements, including the disclosures, and whether the financial statements represent the
underlying transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the financial statements that
individually or in aggregate makes it probable that the economic decisions of a reasonably
knowledgeable user of the financial statements may be influenced. We consider quantitative
materiality and qualitative factors in (i) planning the scope of our audit work and in
evaluating the results of our work and (ii) to evaluate the effect of any identified
misstatements in the financial statements.
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 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.
Other Matter:
Opening balances have been considered based on the audited financial statements for the
year ended March 31, 2022 on which predecessor auditor issued unmodified opinion vide
their audit report dated May 30, 2022.
Our report is not modified in respect of this matter.
Report on Other Legal and Regulatory Requirements
1. Pursuant to the Companies (Auditors Report) Order, 2020 ("the Order"),
issued by the Central Government of India in terms of sub-section (11) of Section 143 of
the Act, we give in the Annexure "A" a statement on the matters specified in
paragraphs 3 and 4 of the Order, to the extent applicable.
2. 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 & Loss (including other
comprehensive income), the Statement of Changes in Equity and the Statement of Cash Flows
dealt with by this Report are in agreement with the books of account.
(d) In our opinion, the aforesaid financial statements comply with the Accounting
Standards specified under Section 133 of the Act, read with the Companies (Indian
Accounting Standards) Rules, 2015, as amended.
(e) On the basis of the written representation received from the directors as on March
31, 2023 taken on record by the Board of Directors, none of the directors is disqualified
as on March 31, 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 financial controls over financial
reporting of the Company and the operating effectiveness of such controls, refer to our
separate Report in Annexure "B".
(g) With respect to the other 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 explanations
given to us, the remuneration paid by the Company to its directors during the year is in
accordance with the provisions of Section 197 of the Act (Refer Note no 23 to the
financial statements).
(h) With respect to the matters to be included in the Auditors report in accordance
with the 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. There were no pending litigations which would impact the financial position of the
Company.
ii. The Company did not have any long-term contracts including derivative contracts for
which there were any material foreseeable losses.
iii. There is no amount required to be transferred to the Investor Education and
Protection Fund by the Company.
iv. a) The Management has represented that, to the best of its knowledge and belief, no
funds other than those disclosed in financial statements, have been advanced or loaned or
invested (either from borrowed funds or share premium or any other sources or kind of
funds) by the Company to or in any other person(s) or entity(ies), including foreign
entities ("Intermediaries"), with the understanding, whether recorded in writing
or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest
in other persons or entities identified in any manner whatsoever by or on behalf of the
Company ("Ultimate Beneficiaries") or provide any guarantee, security or the
like on behalf of the Ultimate Beneficiaries;
b) The Management has represented, that, to the best of its knowledge and belief, no
funds other than those disclosed in financial statements, have been received by the
Company from any person(s) or entity(ies), including foreign entities ("Funding
Parties"), with the understanding, whether recorded in writing or otherwise, that the
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 any guarantee, security or the like on
behalf of the Ultimate Beneficiaries; and
c) Based on such audit procedures that have been considered reasonable and appropriate
in the circumstances, nothing has come to our notice that has caused us to believe that
the representations under sub-clause (a) and (b) contain any material misstatement (Refer
Note No 30 (vi) and (vii) to the financial statements)
v. The Company has not declared any dividend during the previous financial year and has
not proposed any dividend for the current financial year. Accordingly, this clause is not
applicable to the Company.
|
For Lodha & Co. |
|
Chartered Accountants |
|
Firm Registration No: 301051E |
|
Sd/- |
|
A M Hariharan |
|
Partner |
| Place : Mumbai |
Membership No: 038323 |
| Date : May 30, 2023 |
UDIN: 23038323BGYEOI3553 |
Annexure "A" referred to in "Report on Other Legal and Regulatory
Requirements" section of our report to the members of Kiduja India Limited of even
date:
i. a) The Company does not have any Property, Plant & Equipment and Intangible
assets. Therefore, reporting under clause 3(i)(a) to (d) of the Order is not applicable to
the Company.
b) According to information and explanations given to us and on the basis of our
examination of the records of the Company, neither any proceedings have been initiated
during the year nor are pending as at March 31, 2023 for holding any benami property under
the Benami Transactions (Prohibition) Act, 1988 as amended, and Rules made thereunder and
hence, reporting under clause 3(i)(e) of the Order is not applicable to the Company.
ii. a) The Company does not hold any inventory during the year. Therefore, reporting
under clause 3(ii) of the Order is not applicable to the Company.
b) According to the information and explanations given to us and on the basis of our
examination of the records, the Company has not been sanctioned working capital limit in
excess of Rs. 5 crores on the basis of security of current assets, in aggregate, at any
point of time during the year from banks and financial institutions and hence, reporting
under clause 3(ii)(b) of the Order is not applicable to the Company.
iii.a) According to the information and explanation given to us and the records
examined 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 companies, firms,
limited liability partnerships or any other parties, hence reporting under clauses 3 (iii)
(a), (c), (d), (e), (f) of the Order is not applicable to the Company.
b) According to the information and explanations given to us, investments made during
the year are in the ordinary course of business and in our opinion, is prima facie, not
prejudicial to the Companys interest.
iv. In our opinion and according to the information and explanations given to us and on
the basis of our examination of the records, the Company has complied with the provisions
of Section 185 and 186 of the Act, to the extent applicable with respect to the
investments made during the year. The Company has not granted any loans, provided any
guarantee and any security during the year.
v. No deposits or amount which deemed to be deposit have been accepted by the Company
within the meaning of directives issued by Reserve Bank of India and Section 73 to 76 or
any other relevant provisions of the Act and Rules framed thereunder.
vi. As informed, the Central Government has not prescribed the maintenance of cost
records under Section 148(1) of the Act in respect of services/activities carried out by
the Company.
vii. (a) According to the information and explanations given to us and on the basis of
our examination of the records, the Company is generally regular in depositing undisputed
statutory dues including Goods and Service Tax, provident fund, employees state
insurance, income tax, sales tax, customs duty, duty of excise, value added tax, cess and
other statutory dues during the year with the appropriate authorities. No undisputed
amounts payable in respect of the aforesaid statutory dues were outstanding as at the last
day of the financial year for a period of more than six months from the date they became
payable.
(b) According to the information and explanations given to us, there are no dues as
referred in clause vii(a) above which have not been deposited on account of any dispute.
viii. According to the information and explanations given to us and on the basis of our
examination of the records, there were no transactions relating to previously unrecorded
income that have been surrendered or disclosed as income during the year in the tax
assessments under the Income Tax Act, 1961 and hence, reporting under clause 3(viii) of
the Order is not applicable to the Company.
ix. (a) Based on our audit procedures and on the basis of information and explanations
given to us and on the basis of our examination of records, we are of the opinion that the
Company has not defaulted in the repayment of loans or other borrowings or in the payment
of interest thereon to any lender.
(b) The Company has not been declared as willful defaulter by any bank or financial
institution or other lender.
(c) According to the information and explanations given to us and on the basis of our
examination of the records, the Company has not taken any term loans during the year and
hence, reporting under clause 3(ix)(c) of the Order is not applicable to the Company.
(d) On an overall examination of the financial statements, in our opinion, the Company
has utilized funds raised on short term basis of Rs. 5,81,531.34 thousands for long term
purposes.
(e) Based on our audit procedures and on the basis of information and explanations
given to us, the Company has not taken any funds from any entity or person on account of
or to meet the obligations of its subsidiaries, associates or joint ventures and hence,
reporting under clause 3(ix)(e) of the Order is not applicable to the Company.
(f) Based on our audit procedures and on the basis of information and explanations
given to us, during the year, the Company has not raised any funds on the pledge of
securities held in its subsidiaries, joint ventures or associates and hence, reporting
under clause 3(ix)(f) of the Order is not applicable to the Company.
x. (a) In our opinion, and according to the information and explanations given to us,
the Company has not raised any money by way of initial public offer or further public
offer (including debt instruments) during the year and hence, reporting under clause
3(x)(a) of the Order is not applicable to the Company.
(b) According to the information and explanations given to us and on the basis of our
examination of the records, the Company has not made any preferential allotment, private
placement of shares or fully or partly convertible debentures during the year or in the
recent past and hence, reporting under clause 3(x)(b) of the Order is not applicable to
the Company.
xi. (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 the information and explanations given to us, we have neither come across any
instance of fraud by or on the Company noticed or reported during the year, nor have we
been informed of such case by the management.
(b) During the year, no report under sub-section 12 of Section 143 of the Act has been
filed in Form ADT-4 as prescribed under Rule 13 of Companies (Audit and Auditors) Rules,
2014 with the Central Government.
(c) Based on our audit procedures and on the basis of information and explanations
given to us, no whistle blower complaints were received by the Company during the year.
xii. In our opinion and according to the information and explanations given to us and
on the basis of our examination of the records, the Company is not a Nidhi Company and
hence, reporting under clause 3(xii) of the Order is not applicable to the Company.
xiii. According to the information and explanations given to us and based on our
examination of records of the Company, all the transactions with related parties are in
compliance with Section 177 and 188 of Act and all the details have been disclosed in the
financial statements as required by the applicable Accounting Standard (Refer Note no 23
to the financial statements).
xiv. (a) Based on information and explanations provided to us and our audit procedures,
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 for the year under audit issued to
the Company during the year till date, in determining nature, timing and extent of our
audit procedure.
xv. According to the information and explanations given to us, the Company has not
entered into any non-cash transactions prescribed under Section 192 of the Act with
directors or persons connected with them during the year.
xvi. (a) In our opinion and according to the information and explanations given to us
and on the basis of our examination of the records, the Company is registered under
Section 45-IA of the Reserve Bank of India Act, 1934.
(b) In our opinion and according to the information and explanations given to us and on
the basis of our examination of the records, the Company has conducted Non-Banking
Financial activities during the year under a valid Certificate of Registration (CoR) from
the Reserve Bank of India as per the Reserve Bank of India Act, 1934.
(c) Based on information and explanations provided to us and our audit procedures, in
our opinion, the Company is not a Core Investment Company (CIC) as defined in the
regulations made by the Reserve Bank of India. Therefore, the reporting under clause
3(xvi)(c) of the Order is not applicable to the Company.
(d) According to the information and explanations provided to us during the course of
audit, the Group (Group means companies in the Group as defined in the Core Investment
Companies (Reserve Bank) Directions, 2016) does not have any CIC.
xvii. The Company has incurred cash losses of Rs.66,088.85 thousands in the current
financial year and of Rs.45,090.98 thousands in the immediately preceding financial year.
xviii. There has been no resignation of the statutory auditors of the Company during
the year and hence, reporting under clause 3 (xviii) of the Order is not applicable to the
Company.
xix. According to the information and explanations given to us and on the basis of the
financial ratios, ageing and expected dates of realization of financial assets and payment
of financial liabilities, other information accompanying the financial statements and our
knowledge of the Board of Directors and management plans and based on our examination of
evidence supporting the assumptions and on basis of comfort received from the promoters to
the effect that they will be continuing to provide the financial support to the Company,
nothing has come to our attention, which cause us to believe that any material uncertainty
exists as on the date of the audit report indicating that the 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.
We, however, state that this is not an assurance as to the future viability of the
Company. We further state that our reporting is based on the facts up to the date of the
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.
xx. The requirements as stipulated by the provisions of Section 135 of the Act are not
applicable to the Company for the year and hence, reporting under clause 3 (xx) of the
Order is not applicable to the Company.
|
For Lodha & Co. |
|
Chartered Accountants |
|
Firm Registration No: 301051E |
|
Sd/- |
|
A M Hariharan |
|
Partner |
| Place : Mumbai |
Membership No: 038323 |
| Date : May 30, 2023 |
UDIN: 23038323BGYEOI3553 |
Annexure "B" referred to in "Report on Other Legal and Regulatory
Requirements" section of our report to the members of Kiduja India Limited of even
date:
Report on the Internal Financial Controls over Financial Reporting under Clause (i) of
sub-section 3 of Section 143 of the Act
We have audited the internal financial controls over financial reporting of the Kiduja
India Limited ("the Company") as of March 31, 2023 in conjunction with our audit
of the financial statements of the Company for the year ended on that date.
Managements Responsibility for Internal Financial Controls
The Board of Directors of the Company 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 component 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 (ICAI). 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 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 ICAI. 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 over financial reporting included
obtaining an understanding of internal financial controls 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 depend on 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 transactions 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 entity are being made only in
accordance with authorisations of management;
(3) and provide reasonable assurance regarding prevention or timely detection of
unauthorised acquisition, use, or disposition of the entitys assets that could have a
material effect on the financial statements and
(4) also provide reasonable assurance by the internal auditors through their internal
audit reports given to the organisation from time to time.
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 best of our information and according to the explanations given to
us, the Company has, broadly 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 March 31, 2023 based on the internal
control over financial reporting criteria established by the Company considering the
essential Component of internal control stated in the Guidance Note on Audit of Internal
Financial Controls Over Financial Reporting issued by the ICAI.
|
For Lodha & Co. |
|
Chartered Accountants |
|
Firm Registration No: 301051E |
|
Sd/- |
|
A M Hariharan |
|
Partner |
| Place : Mumbai |
Membership No: 038323 |
| Date : May 30, 2023 |
UDIN: 23038323BGYEOI3553 |
+91-9892691696
