To the Members of
RAVINDRA ENERGY LIMITED
Report on the Audit of the Standalone Financial Statements
Opinion
We have audited the accompanying Standalone Ind AS financial statements of RAVINDRA
ENERGY LIMITED ("the Company"), which comprise the Balance Sheet as at March
31, 2023, and the Statement of Profit and Loss, including Other Comprehensive Income,
Statement of Changes in Equity and 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 Standalone Ind AS financial
statements give the information required by the Companies Act, 2013, as amended ("the
Act") in the manner so required and give a true and fair view in conformity with the
accounting principles generally accepted in India, of the state of affairs of the Company
as at March 31, 2023, and its profit including other comprehensive income, 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 Companies Act, 2013. 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 together with the ethical requirements that are relevant to our audit of the
financial statements under the provisions of the Companies Act, 2013, and we have
fulfilled our other ethical responsibilities in accordance with these requirements and the
ICAIs Code of Ethics. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most
significance in our audit of the Standalone Ind AS financial statements for the financial
year ended March 31, 2023. These matters were addressed in the context of our audit of the
Standalone Ind AS financial statements as a whole. and in forming our opinion thereon, and
we do not provide a separate opinion on these matters. i) The Scheme of Amalgamation of
Agri Venture Trading and Investment Private Limited into Ravindra Energy Limited has been
sanctioned by the Honble National
Company Law Tribunal, Bench at Bengaluru, vide its Order dated January 5, 2022. A
Certified True Copy of the said Order has been filed with the Registrar of Companies,
Bengaluru on January 20, 2022. The Honble National Company Law Tribunal, Mumbai Bench,
has also sanctioned the said Scheme of Amalgamation vide its Order dated March 24, 2023.
However, the Certified True Copy of the said Order is yet to be filed with the Registrar
of Companies, Maharashtra at Mumbai. Pursuant to the said Scheme the date of filing shall
be the Effective Date of Amalgamation.
In view of the above Scheme of Amalgamation by the respective NCLTs, the Company will
be absorbing the carried forward losses of AVTIPL as on 31st March, 2023 of 609.81 Mn
from the Effective Date. Consequently, post-merger Other Equity of the Company shall get
reduced to that extent. ii) Provision for Impairment loss of 9.69 Mn on Inter Corporate
Deposit given to its Associate company REL
Marinetek Infra Private Limited has been provided and the balance of 14.40 Mn is
receivable and the same has been considered good. iii) Provision for Impairment loss on
principal portion of the Inter Corporate Deposit amount of 182.11 Mn is made by the
Company on its wholly owned overseas subsidiary Renuka Energy Resource Holdings (FZE). iv)
Pursuant to the approval of the Board of Directors of the Company in its meeting held on
May 21, 2022 and as approved by the shareholders of the Company in the Annual General
Meeting of the Company held on August 11, 2022, the Company has completed the divestment
by way of sale of its stake held in REL Rural Warehousing Limited, a Wholly-Owned
Subsidiary of the Company to the promoters of the Company on September 29, 2022.
Other Information
The Companys Board of Directors is responsible for the other information. The other
information comprises the information included in the annual report but does not include
the Standalone Ind AS financial statements and our auditors report thereon. Our opinion
on the Standalone Ind AS 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 Ind AS financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially
inconsistent with the financial statements or our knowledge obtained in the 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.
Responsibility of Management and Those Charged with Governance for the Standalone
Financial Statements
The Companys Board of Directors is responsible for the matters stated in section
134(5) of the Companies Act, 2013 ("the Act") with respect to the preparation of
these standalone Ind AS financial statements that give a true and fair view of the
financial position, financial performance, 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 Standalone Ind AS financial
statement that give a true and fair view and are free from material misstatement, whether
due to fraud or error.
In preparing the Standalone Ind AS 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. Those Board of Directors are 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 Standalone Ind AS
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 Ind AS 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 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 and Regulatory Requirements
1. As required by the Companies (Auditors Report) Order, 2020 ("the Order")
issued by the Central Government 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 purpose of our audit; b. In our opinion proper books of
account as required by law have been kept by the Company so far as 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 Ind AS financial statements comply with the Accounting
Standards specified under Section 133 of the Act, read with relevant rules there under; e.
On the basis of the written representations 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"; and 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.; and 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 have
disclosed the impact of pending litigations on its financial position in its financial
statements - Refer Note 32(1)(c) to the Standalone Ind AS financial statements. ii. The
Company did not have any long-term contracts including derivative contracts for which
there were any material foreseeable losses under applicable laws or accounting standards.
iii. There were no amounts which were 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 (which are material either individually or in
the aggregate) 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 or entity, including foreign entity ("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
(which are material either individually or in the aggregate) have been received by the
Company from any person or entity, including foreign entity ("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; c) Based on the 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 (i) and (ii) of Rule 11(e),
as provided under (a) and (b) above, contain any material misstatement. d) The Company has
not declared/paid any dividend during the year.
P. Ishwara Bhat & Co.,
Chartered Accountants Firm Regn. No. 001156S
Sd/-P. Ishwara Bhat
Partner M. No. 019716
UDIN: 23019716BGWQKA5571
Place: Mumbai
Date: May 12, 2023
Annexure ‘A to the Auditors Report
The Annexure referred to in our report to the members of Ravindra Energy Limited for
the year ended March 31, 2023. We report that:
i) a) A) The Company has maintained proper records showing full particulars including
quantitative details and situation of Property, Plant & Equipment.
B) The Company has maintained proper records showing full particulars of Intangible
Assets. b) According to the information and explanations given to us, Property, Plant and
Equipment have been physically verified by the management during the year periodically
which in our opinion is reasonable, having regard to the size of the Company and nature of
its assets. No material discrepancies were noticed on such physical verification. c) The
Company does not have any immovable properties. d) The Company has not revalued its
Property, Plant and Equipment (including Right of Use assets) and Intangible assets during
the year. e) According to the information and explanations given to us, there are no
proceedings which has been initiated or pending against the Company for holding any benami
property under Benami Transactions (Prohibition) Act, 1988. Hence, reporting whether the
Company has appropriately disclosed in the financial statements or not does not arise.
ii) a) With regard to inventory, physical verification has been conducted by the
management at reasonable intervals and no significant material discrepancies were noticed
on the physical verification of stocks and the differences between the book stocks and the
physical stocks have been properly dealt with in the books of account. b) The Company has
not been sanctioned working capital limits in excess of five crore rupees, in aggregate,
from banks or financial institutions on the basis of security of current assets. Hence,
commenting on whether the quarterly returns or statements filed by the company with the
banks or financial institutions are in agreement with the books of account of the Company
or not does not arise.
iii) The Company has made investments in, provided guarantee and granted loans or
advances during the year; a) The Company has provided loans, advances in the nature of
loans and has extended guarantee to its subsidiaries, associates and Limited Liability
Partnerships
A) The aggregate amount of loan given by the Company to its subsidiaries, associates
and Limited Liability Partnerships during the year is 43,42,32,650 and the balance
outstanding at the balance sheet date with respect to such loans is 58,51,61,979. The
aggregate amount of guarantee given to subsidiaries and other related parties is
32,29,00,000 and balance outstanding at the balance sheet date with respect to such
guarantee is 112,05,09,492.
B) There is no loan given by the Company to parties other than subsidiaries, associates
and Limited Liability Partnerships during the year. b) The investments made, terms and
conditions of the grant of all loans and advances in the nature of loans are not
prejudicial to the Interest of the Company. c) The principal amount is repayable on demand
and there is no repayment schedule. Hence, we have no comments to make on the regularity
of repayment.
The terms of interest are stipulated on such loans and advances and the Company is
regular in receipt of interest except in one case. d) In respect of the said loans and
advances, since it is repayable on demand, in our opinion reporting on overdue principal
amount for more than ninety days does not arise and the interest receivable on such loans
and advances overdue for more than ninety days is 10,58,851. As per the information and
explanation given to us the Company is taking reasonable steps for the recovery of overdue
interest. e) Since the terms of repayment on loans and advances are not stipulated,
reporting on renewal, fresh loan granted to settle overdues and other information required
under this para of the Order does not apply. f) The Company has granted loans or advances
in the nature of loans either repayable on demand or without specifying any terms or
period of repayment aggregating to 43,42,32,650 which is 100% of the total loans
granted. The aggregate amount of loans granted to Promoters is NIL and to related parties
is 43,42,32,650 as defined in clause (76) of section 2 of the Companies Act, 2013.
iv) In respect of the loans, investments, guarantees, and security, the Company has
complied with the provisions of section 185 and 186 of the Companies Act, 2013.
v) According to the information and explanations given to us, the Company has not
accepted any deposits, hence reporting on this clause of the order is not applicable.
Ravindra Energy Limited vi) The Central Government has prescribed maintenance of cost
records u/s. 148(1) of the Companies Act, 2013 for some products of the Company. We have
broadly reviewed these records of the Company and are of the opinion that prima facie, the
prescribed accounts and records have been made and maintained. However, we have not
carried out a detailed examination of such records.
vii) a) According to the information and explanations given to us and as per books and
records examined by us, there are no undisputed amounts payable in respect of Provident
Fund, Employees State Insurance, Income
Tax, Sales Tax, Service Tax, Goods and Services Tax, Duty of Custom, Duty of Excise,
Value Added Tax, Cess and any other Statutory Dues with appropriate authorities
outstanding as at March 31, 2023 for a period exceeding six months from the date they
became payable. b) According to the information and explanations given to us and as per
the records examined by us, the disputed statutory dues that have not been deposited on
account of disputed matters pending before appropriate authorities are as under:
Sl No Name of the Statute |
Nature of Dues |
Amount (Rs. in Mn) |
Period |
Forum where Dispute is pending |
1 The Maharashtra Value Added Tax Act, 2002 |
Purchase Tax |
24.36 |
2009-10 |
High Court, Mumbai |
2 The Maharashtra Value Added Tax Act, 2002 |
Purchase Tax |
6.55 |
2008-09 |
High Court, Mumbai |
3 Income Tax Act, 1961 Grand Total |
Income tax |
12.11 43.02 |
2015-16 |
Commissioner of Income Tax |
viii) As per the information and explanations given to us and as per the records
examined by us, there are no such transactions which are not recorded in the books of
account and which have been surrendered or disclosed as income during the year in the tax
assessments under the Income Tax Act, 1961 (43 of 1961).
ix) a) As per the information and explanations given to us and on the basis of our
examination of books and records, the Company has not defaulted in repayment of loans or
other borrowings or in the payment of interest to the banks. b) As per the information and
explanations given to us, the Company is not a declared wilful defaulter by any bank or
financial institution or other lender. c) The Company has term loans. The term loans
borrowed have been utilised for the purpose for which they were raised. d) As per the
information and explanations given to us and on the basis of our examination of books and
records, the funds raised on short term basis have not been utilised for long term
purposes. e) The Company has taken funds of Rs. 4,00,00,000 from Vyoman India Pvt Ltd and
granted it to its subsidiary REL Rural Warehousing Limited in the nature of Inter
Corporate Deposit to meet its obligations. g) The Company has not raised loans during the
year on the pledge of securities held in its subsidiaries, joint ventures or associate
companies.
x) a) The Company has not raised any money by way of initial public offer or further
public offer (including debt instruments) during the year. Hence, reporting on the clause
with regard to application of such funds does not arise. b) The Company has made
preferential allotment of shares during the year in compliance Section 42 of the Companies
Act, 2013 and the funds raised have been used for the purposes for which they were raised.
xi) a) As per information and explanations given to us and on the basis of our
examinations of books and records, there were no frauds by the Company or on the Company
that has been noticed or reported during the year. b) As there were no frauds noticed or
reported during the year, filing of report under sub-section (12) of section 143 of the
Companies Act by the auditors in Form ADT-4 as prescribed under rule 13 of Companies
(Audit and Auditors) Rules, 2014 with the Central Government does not arise. c) As per
information and explanations given to us and on the basis of our examinations of books and
records, there were no whistle-blower complaints received during the year by the Company.
xii) This is not a Nidhi Company, hence reporting under this clause does not apply.
xiii) As per information and explanations given to us and on the basis of our
examinations of books and records, all the transactions with the related parties are in
compliance with Section 177 and 188 of Companies Act, 2013 wherever applicable and the
details have been disclosed in the Financial Statements as required by the applicable
accounting standards.
xiv) a) The Company has an Internal Audit system which is commensurate with the size
and nature of its business. b) The reports of the Internal Auditor for the period under
audit has been considered.
xv) The Company has not entered into any non-cash transactions with directors or
persons connected with them and hence reporting on this clause is not applicable.
xvi) The Company is not required to be registered under section
45 IA of the Reserve Bank of India Act, 1934. Further, reporting on sub clause (b) to
(d) does not apply.
xvii) The Company has not incurred cash losses in the financial year and in the
immediately preceding financial year.
xviii) There has been no resignation of the statutory auditors during the year.
xix) On the basis of the financial ratios, ageing and expected dates of realisation of
financial assets and payment of financial liabilities, other information accompanying the
financial statements, as per our knowledge of the Board of Directors and management plans,
we are of the opinion no material uncertainty exists as on the date of the audit report
that Company may not be 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.
xx) Since the Company does not come within the purview of Section 135 of the Companies
Act 2013, reporting under this clause is not applicable.
(xxi) Being reporting on Standalone Company, this clause does not apply.
P. Ishwara Bhat & Co.,
Chartered Accountants Firm Regn. No. 001156S
|
Sd/- |
|
P. Ishwara Bhat |
|
Partner |
| Place: Mumbai |
M. No. 019716 |
| Date: May 12, 2023 |
UDIN: 23019716BGWQKA5571 |
Annexure ‘B to the Auditors Report
Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section
143 of the Companies Act, 2013 ("the Act")
We have audited the internal financial controls over financial reporting of Ravindra
Energy Limited ("the Company") as of March 31, 2023 in conjunction with our
audit of the 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 (‘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 Companies Act, 2013.
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 ICAI and deemed
to be prescribed under section 143(10) of the Companies Act, 2013, 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 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 Company are being made only in accordance with authorisations of
management and directors of the Company; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorised 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 March 31, 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.
P. Ishwara Bhat & Co.,
Chartered Accountants Firm Regn. No. 001156S
|
Sd/- |
|
P. Ishwara Bhat |
|
Partner |
|
M. No. 019716 |
| Place:Mumbai |
|
|
UDIN: 23019716BGWQKA5571 |
| Date: May 12, 2023 |
|
+91-9892691696
