<dhhead>DIRECTORS REPORT</dhhead>
( Pursuant to Section 134 of the Companies Act, 2013 read with Rule 8
of the Companies (Accounts) Rules, 2014, as amended )
Dear Members,
The Board of Directors of your Company are pleased to present the Fifty
Ninth (59th) Annual Report on the business and operations of the Company along
with Companys Standalone Audited Financial Statements for the Financial Year ended on 31st
March, 2023.
1. Financial Highlights :
The Audited Financial Statement of the Company as on 31st
March, 2023, are prepared in accordance with the relevant applicable Ind AS and Regulation
33 of the Securities Exchange Board of India (Listing Obligations and Disclosure
Requirements) Regulations, 2015 and the provisions of the Companies Act, 2013.
The summarised highlights of the Companys financial performance for
the period under review are as follows :
X in lakhs
| Particulars |
FINANCIAL YEAR 2022-23 |
FINANCIAL YEAR 2021-22 |
| Income: |
|
|
| Revenue from Operation |
3593.41 |
4163.94 |
| Other Income |
72.85 |
56.70 |
| Expenses |
3550.52 |
3828.19 |
| Profit Before Depreciation & Tax |
282.54 |
545.08 |
| Less: Depreciation |
166.80 |
152.63 |
| Profit Before Tax (PBT) |
115.74 |
392.45 |
| Less: Provision for Taxation : Current Tax |
45.31 |
117.51 |
| Deferred Tax |
(10.60) |
6.19 |
| Profit After Tax |
81.03 |
268.74 |
| Other Comprehens ive Income |
(3.37) |
3.34 |
| Net Profit |
77.65 |
272.09 |
2. Financial Performance/State of Company Affairs:
• Total income of the Company for Financial Year ended on 31st
March, 2023 stood at INR. 3,666.26 Lakhs (INR. 4,220.64 Lakhs in Financial Year ended on
31st March, 2022).
• Profit from continuing operations before Interest, Depreciation,
and Exceptional Items & Tax stood at InR. 286.87 Lakhs at the Financial Year ended on
31st March, 2023.
• Profit from continuing operations before Tax (PBT) stood at INR.
115.74 Lakhs and Profit from continuing operations After Tax (PAT) stood at INR. 81.03
Lakhs. Net profit for the period Financial Year ended on 31st March, 2023 stood
at INR. 77.65 Lakhs.
Your Company turnover INR. 3593.41 Lakhs during the year under review
as against INR 4163.94 Lakhs during the last Financial Year ended on 31st
March, 2022, hence aggregate turnover decreased by 13.70% as compared to last year and the
aggregate net profit of the company decreased by 71.46% as compared to last year.
3. Declaration of Dividend
Based on the Companys performance, your Board of Directors are pleased
to recommend, for the approval of the members, a Dividend of INR. 50/- per equity share
(50%) on the face value of INR. 100/- each, aggregating INR.11.25 Lakhs for the Financial
Year ended 31st March, 2023. The dividend payout is subject to the approval of
members at the ensuing 59th Annual General Meeting.
4. Transfer to General Reserve
During the year under review, Your Company has transferred INR.
20,00,000/- to the General Reserve Account.
5. Share Capital of the Company and Changes Therein :
During the Financial Year 2022-23, there was no public issue, rights
issue, bonus issue or preferential issue etc was made by the Company.
The Authorised Share Capital of the Company (INR. 50,00,000/- (Rupees
Fifty Lakhs Only) consisting of 50,000 equity shares of INR. 100/- each). And the Paid- up
Share Capital of the Company (INR. 22,50,000/- (Rupees Twenty Two Lakhs Fifty Thousands
Only) consisting of 22,500 equity shares of INR. 100/- each fully paid up).
6. Listing of Shares
The Equity Shares of the Company are Listed in BSE limited.
The applicable annual listing fees have been paid to the Stock Exchange
i.e. BSE limited within the prescribed time period as specified in SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015.
7. Credit Rating
During the year under review, the Company did not avail any credit
rating agency service; hence rating of the Company is not available for the Financial Year
ended on 31st March, 2023.
8. Investor Education and Protection Fund (IEPF)
Pursuant to the applicable provisions of the Companies Act, 2013, read
with IEPF Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (the Rules),
all unpaid or unclaimed dividends are required to be transferred by the Company to the
IEPF established by the Central Government, after the completion of seven year.
Further, according to the rules, the shares in respect of which
dividend has not been paid or claimed by the shareholders for seven consecutive years or
more shall also be transferred to the Demat account created by the IEPF Authority.
Accordingly, the Company was required to transfer the unclaimed and unpaid dividends and
shares from time to time as per the requirements of the IEPF rules, details of which are
provided on our website.
9. Directors and Key Managerial Personnel
The Company recognizes and embraces the importance of a diverse board
in its success. We believe that a truly diverse board will leverage differences in
thought, perspective, knowledge, skill, regional and industry experience, cultural and
geographical backgrounds, age, ethnicity, race and gender, that will help us retain our
competitive advantage.
The composition of board & key managerial personnel (KMP) as on 31st
March 2023, changes during the year & changes after the closure of financial year up
to the date of signing of this report are annexed as Annexure - C to this Report.
In compliance with the requirements of the Listing Regulations, your
Company has conducted a familiarization programme for the Independent Directors to
familiarize them with their roles, rights and responsibility and changes in impact of SEBI
Regulations as Directors, working of the Company, nature of the industry in which the
Company operates, business model etc.
The Company has formulated a Code of Conduct for Directors and Senior
Management Personnel and they have complied with all the requirements mentioned in the
aforesaid code. In the opinion of the Board, the independent Directors appointed during
the year possess requisite integrity, expertise, experience and proficiency.
Changes in Directors & KMP are as under a)
Appointment/Re-appointment of Directors:
i. Retire by Rotation
Pursuant to the provisions of Section 152 of the Companies Act, 2013,
and Articles of Association of the Company, Mr. Motilal Sanvlo Keny (DIN: 06813111),
Director of the Company, retires by rotation, and being eligible, has offered himself for
re-appointment at the 59th Annual General Meeting.
Based on the performance evaluation and recommendation of the
Nomination and Remuneration Committee, the Board recommends his re-appointment. A
resolution seeking shareholders approval for his reappointment as set out in Item No. 3 of
the accompanied Notice.
Brief details of Mr. Motilal Sanvlo Keny (DIN: 06813111), Directors
proposed to be re-appointed, as required under Regulation 36 of the SEBI Listing
Regulations and the applicable Secretarial Standards, are provided in Annexure-A in the
Notice of the 59th Annual General Meeting.
ii. Appointment of Mr. Ninad Gurudas Kamat (DIN: 09611972) & Mr.
Govind Vithal Kamat (DIN: 09614134)as an Independent Directors
Pursuant to the provisions of Section 161 of the Companies Act, 2013,
the Board of Directors in their 01/2022-23 Board Meeting held on 27th May,
2022, based on the recommendation of Nomination and Remuneration Committee, had approved
the appointment of Mr. Ninad Gurudas Kamat (DIN: 09611972) & Mr. Govind Vithal Kamat
(DIN: 09614134), as an Additional Director categorised as Non-Executive Director of the
Company with immediate effect, whose term of office expires at last 58th Annual
General Meeting.
And thereafter, pursuant to the provisions of Sections 149, 150, 152 of
the Companies Act, 2013 both were appointed as an Non-Executive Independent Director of
the Company with the approval of the members of the Company in the 58th AGM, to
hold office for a term of 5 consecutive years from the date of members approval at 58th
AGM till the conclusion of 63rd AGM to be held in the year 2027.
iii. Re-appointment of Mr. Purushottam Sitaram Mantri (DIN: 06785989)
as an Independent Directors
The present term of Mr. Purushottam Sitaram Mantri (DIN: 06785989),
Independent Directors would end on 10th February 2024. He is eligible for
re-appointment for another term of up to 5 years subject to approval of Members through
special resolution. The Board of Directors on the recommendation of the NRC has
recommended his re- appointment for a further term of 5 years subject to the approval of
the Shareholders.
iv. Death of Mr. Anbunathan Murugaian (DIN: 02533205)and cessation of
directorship):
The directorship of Late Mr. Anbunathan Murugaian (DIN: 02533205) has
ended on the date of his demise i.e., on 8th December, 2022. And the company has filed the
e-form DIR-12 with the Registrar of Companies, Ministry of Affairs as required by the
Companies Act, 2013 and rules made thereunder in this regard.
v. Retirement of CFO :
Mr. Sugavanam Srinivasan, who was appointed as Chief Finance Officer of
the company as on 11th June, 2021 and has achieved his superannuation as on 10th
August, 2023 and requested the company to relive him from his duties at the close of the
office hours on 10th August, 2023. And thereby the company has accepted his
retirement with effect from date of his retirement.
10. Declaration by Independent Directors
All Independent Directors of the Company have submitted requisite
declaration to the Company at the First Board Meeting of the Financial Year 2023-24
confirming that they (i) continue to meet the criteria of independence as prescribed under
Section 149(6) of the Companies Act, 2013 and Regulation 16(1)(b) of the SEBI Listing
Regulations; and (ii) are compliant of the Code of Conduct laid down under Schedule IV of
the Companies Act, 2013.
All the Directors have confirmed that they are not debarred from
holding the office of director by virtue of any SEBI order or any other such authority.
Further, all the Independent Directors have in terms of Section 150 of the Companies Act,
2013 read with Rule 6 of the Companies (Appointment & Qualification of Directors)
Rules, 2014, confirmed that they have registered themselves in the Independent Directors
Databank maintained with the Indian Institute of Corporate Affairs.
11. Meetings of the Board
The Company has conducted Four (4) Board Meetings during the Financial
Year ended 31st March, 2023. For further details, please refer Annexure - C to
this Report. The intervening gap between the two Board Meetings did not exceed 120 days as
prescribed under the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015.
12. Meetings of Shareholders
During the Financial Year ended 31st March, 2023, the
shareholders met one time on 22nd September, 2022 in the 58th Annual
General Meeting of the Company.
13. Audit Committee
For constitution and other details of the Audit Committee, please refer
Annexure - C to this Report. All the recommendations made by the Audit Committee were
accepted by the Board during the Financial Year.
14. Independent Directors Meeting
During the year under review, an Independent Directors meeting was held
on 10th February, 2023 in accordance with the provisions of the Companies Act,
2013 and SEBI (LODR) Regulations, 2015.
15. Policy on Directors Appointment & Remuneration :
Pursuant to provisions of the Act, the Nomination and Remuneration
Committee (NRC) of your Board has formulated a Remuneration Policy for the appointment
and determination of remuneration of the Directors, Key Managerial Personnel, Senior
Management, and other employees of your Company. The NRC has also developed the criteria
for determining the qualifications, positive attributes, and independence of Directors and
for making payments to Executive and Non-Executive Directors of the Company.
The Current Policy of the Company is to have an appropriate mix of
Executive, Non-Executive, and Independent Directors to maintain the balance of the Board
and separate its functions of governance and management.
16. Performance Evaluation of the Board of Directors, its Individual
Members, and its Committees:
In order to ensure that the Board and Board Committees are functioning
effectively and to comply with statutory requirements, the annual performance evaluation
of the Board, Board Committees and Individual Directors was conducted during the Financial
Year ended on 31st March, 2023. The evaluation was carried out based on the
criteria and framework approved by the Nomination and Remuneration Committee (NRC).
In a separate meeting of Independent Directors, performance of
Non-Independent Directors, the Board as a whole and of the Chairman of the Company was
evaluated, taking into account the views of executive Directors and Non - Executive
Directors. The above criteria are based on the Guidance Note on Board Evaluation issued by
the Securities and Exchange Board of India.
17. Directors Responsibility Statement
Pursuant to the requirement under Section 134(3)(c) and 134(5) of the
Companies Act, 2013 with respect to Directors Responsibility Statement, your Directors,
to the best of their knowledge and ability, hereby confirm that :
(i) In the preparation of the annual accounts for the Financial Year
ended 31st March, 2023, the applicable accounting standards read with
requirements set out under Schedule III to the Act, have been followed along with proper
explanation relating to material departures;
(ii) That they have selected such accounting policies and applied them
consistently and made judgements, and estimates that are reasonable and prudent so as to
give a true and fair view of the state of affairs of the Company as at 31st
March, 2023 and the Statement of Profit and Loss of the company for year ended on that
date;
(iii) That they have taken proper and sufficient care for the
maintenance of adequate accounting records in accordance with the provisions of the
Companies Act, 2013 for safeguarding the assets of the Company and for preventing and
detecting fraud and other irregularities;
(iv) That they have prepared the annual accounts for Financial Year
ended 31st March, 2023 on a going concern basis;
(v) That they have laid down Internal Financial Controls to be followed
by the Company and that such internal financial controls are adequate and are operating
effectively; &
(vi) That they had devised proper systems in place to ensure compliance
with the provisions of all applicable laws and that such systems are adequate and
operating effectively.
18. Internal Financial Control and its Adequacy
The Board has adopted policies and procedures 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 fraud, error reporting
mechanisms, the accuracy and completeness of the accounting records, and the timely
preparation of reliable financial disclosures. The Company has in place adequate Internal
Financial Controls for ensuring the orderly and efficient conduct of its business. During
the year, such controls were tested and no reportable material weakness in the design or
operation was observed.
19. Particulars of Loans given, Investments made, Guarantees given and
Securities provided
Details of loans, guarantees and investments covered under the
provisions of Section 186 of the Companies Act, 2013 forms part of the Notes No. 2.02
& 2.03 to the Financial Statements provided in this Annual Report.
20. Details of difference between valuation amount on One-Time
Settlement and valuation while availing loan from Banks and Financial Institutions: During
the year under review there were no instances of One-Time Settlements.
21. Contracts and Arrangements with Related Parties
All transactions entered into with the Related Parties as defined under
the Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015, during the Financial Year ended on 31st March, 2023 were in
the ordinary course of business and on basis of arms length pricing and do not attract
the provisions of Section 188 of the Companies Act, 2013. Thus, disclosure in form AOC-2
is not applicable.
All the Related Party Transactions are reviewed by the Audit Committee
on a quarterly basis and they have provided an omnibus approval for all Related Party
Transactions which are within its purview.
The information on Related Party Transactions, forming part of this
Report, is provided in Note 2.36 of Annual Financial Statement for the Financial Year
ended on 31st March, 2023.
22. Conservation of Energy, Technology Absorption, Foreign Exchange
Earnings and Outgo
The particulars relating to conservation of energy, technology
absorption, foreign exchange earnings and outgo, as required to be disclosed under Section
134(3)(m) of the Act read with read with Rule 8(3) of the Companies (Accounts) Rules, 2014
are provided as Annexure - B and forms an integral part of this Report.
23. Risk Management
The Risk Management Committee of the Board has been entrusted with the
responsibility to assist the Board in (a) Overseeing and approving the Companys
enterprise wide risk management framework; and (b) Overseeing that all the risks that the
organization faces such as strategic, financial, credit, market, liquidity, security,
property, IT, legal, regulatory, reputational and other risks have been identified and
assessed and there is an adequate risk management infrastructure in place capable of
addressing those risks.
24. Vigil Mechanism/ Whistle Blower Policy
The Company is committed to foster an environment of honest and open
communication and discussion, consistent with the values. The Company has formulated a
Whistle-Blower Policy, which lays down the process to convey genuine concerns to the
Management and seek resolution towards the same without fear of retaliation. This policy
covers reporting of any violation, wrongdoing, or non-compliance, including without
limitation, those relating to the Code of Conduct, policies and standard procedures of the
Company, and any incident involving leak or suspected leak of Unpublished Price Sensitive
information (UPSI) or unethical use of UPSI in accordance with (or under) the SEBI
(Prohibition of Insider Trading) Regulations, 2015. The purpose of this policy is to
provide a framework to promote responsible and secure whistle blowing. It protects every
employee/director of the Company who intend to raise a concern about serious
irregularities within the Company. The Chairperson of the Audit Committee of the Company
looks into the complaints raised in this regard.
25. Auditors and Auditors Report Statutory Auditors :
In the 58th AGM of the Company, Members were appointed M/s.
M. R. Hegde & Associates, Chartered Accountants, Margao-Goa (Firm Registration No.:
122538W), as a Statutory Auditors of the Company for a period of 5 years from 58th
AGM till 63rd AGM of the Company as per the applicable provisions of the
Companies Act, 2013 and rules made thereunder. Report of Statutory Auditors :
There has been no qualifications, reservations, adverse remark or
disclaimer remark given by the Auditors in their Audit Report and the same does not
require any comments and explanations.
The Report given by the Auditors on the Financial Statements of the
Company for the Financial Year ended 31st March, 2023 is the Part of this 59th
Annual Report. Instances of Frauds Reported by the Statutory Auditors :
There have been no instances of frauds reported by the Auditors under
Section 143(12) of the Companies Act, 2013 and the Rules framed thereunder, either to the
Company or to the Central Government.
Secretarial Auditors
Pursuant to the Provisions of Section 204 of the Companies Act, 2013
and Rule 9 of the Companies (Appointment and remuneration of Managerial
Personnel) Rules, 2014, as amended, the Board of Directors of the
Company at their 01/2022-23 Board Meeting held on Friday, 27th May, 2022 had
appointed Mr. Vilas Sambhaji Hajare (ACS:21177), Practicing Company Secretaries, Goa, as
the Secretarial Auditor of the Company for conducting the secretarial audit of the Company
for the Financial Year 2022-23. The Secretarial Audit Report for the Financial Year ended
31st March, 2023 is enclosed as Annexure - D and forms an integral part of this
Report.
The observations and comments given by the Secretarial Auditors in
their report are self-explanatory and hence, do not call for any further comments under
Section 204(3) of the Act.
Further the Board of Directors of the Company at their 02/2023-24 Board
Meeting held on Friday, 11th August, 2023 had re-appointed Mr. Vilas Sambhaji Hajare
(ACS:21177), Practicing Company Secretaries, Goa, to conduct the secretarial audit of the
Company for the Financial Year 2023-24.
Internal Auditors
Pursuant to the Provisions of Section 138 of the Companies Act, 2013
and Rule 13 of the Companies (Accounts) Rules, 2014, as amended, the Board of Directors of
the Company at their 01/2022-23 Board Meeting held on Friday, 27th May, 2022
had appointed M/s Varma & Varma, Chartered Accountants, Hyderabad (Firm Registration
Number: 004532S), as an Internal Auditor of the Company for conducting the Internal audit
of the Company for the Financial Year 2022-23.
Further the Board of Directors of the Company at their 02/2023-24 Board
Meeting held on Friday, 11th August, 2023 had appointed Mr. Pratik Premkant Nayak
Mirjankar to conduct the Internal Audit of the Company for the Financial Year 2023-24.
Cost Audit and Cost Records The provisions of Section 148 of the
Companies Act, 2013 relating to maintenance of cost records and Cost Audit is not
applicable to your Company during the period under review.
26. Annual Return
In accordance with the provisions of section 92(3) and 134 (3) (a) of
the Companies Act, 2013, the Annual Return is available on the website of the Company.
27. Management Discussion & Analysis
In terms of the provisions of Regulation 34 of the SEBI (Listing
Obligations & Disclosure Requirements) Regulations, 2015 ("SEBI Listing
Regulations"), the Management Discussion and Analysis Report is set out in this
Annual Report and provides a detailed analysis on the performance of individual businesses
and their outlook.
28. Corporate Governance
Since the Paid-up Equity Share Capital of the Company does not exceed
INR. 10 Crores and the Net worth does not exceed INR. 25 Crores at the end of the
Financial Year of the Company i.e. 31st March, 2023, the quarterly and yearly
Report on Corporate Governance is not applicable on the Company as per the provisions of
Regulation 15(2) of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015.
29. Registrar and Share Transfer Agent
The Share Transfer and related activities are being carried out by M/s
Bigshare Services Private Limited, Registrar and Share Transfer Agent from the following
address:-
Address : Office No: S6-2, 6th Floor, Pinnacle Business Park, Next to
Ahura Centre, Mahakali Caves Road, Andheri (East) Mumbai - 400093 Phone No :
022-262638200, Fax : 022-062638299 Email: investor@bigshareonline.com
All correspondence may kindly be sent to the above address only.
30. Particulars of Employees and related disclosures :
Disclosures pertaining to remuneration and other details a required
under Section 197(12) of the Act read with Rule 5(1) of the Companies (Appointment and
Remuneration of Managerial Personnel) Rules, 2014 is annexed as Annexure - E and forms an
integral part of this Report.
31. Material Changes and Commitments Affecting the Financial Position
of the Company occurred between the end of the Financial Year and date of the Report:
There were no material changes and commitments, affecting the financial
position of the Company which have occurred between the end of the Financial Year of the
Company to which the financial statements relate and date of this Report.
32. Particulars of Employees
During the Financial Year ended 31st March, 2023, none of
the employees was in receipt of remuneration exceeding limits specified under the
provisions of Section 197 of the Companies Act, 2013 read with Rule 5 of the Companies
(Appointment and Remuneration of Managerial Personnel), Rules, 2014, as amended.
33. Prevention of Sexual Harassment
The Company has zero tolerance for sexual harassment at workplace and
has adopted a policy on Prevention, Prohibition and Redressal of Sexual Harassment at
Workplace in line with the provisions of the Sexual Harassment of Women at Workplace
(Prevention, Prohibition and Redressal) Act, 2013 and the rules made thereunder for
prevention and redressal of complaints of sexual harassment at workplace. The Company is
committed to provide equal opportunities without regard to their race, caste, sex,
religion, colour, nationality, disability, etc. All women associates (permanent,
temporary, contractual and trainees) as well as any women visiting the Companys office
premises or women service providers are covered under this Policy. All employees are
treated with dignity with a view to maintain a work environment free of sexual harassment
whether physical, verbal or psychological. The Company has also complied with provisions
relating to the constitution of Internal Complaints Committee under the Sexual Harassment
of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. Your Directors
further state that during the year under review, there were no case/compliant register
under pursuant to Sexual Harassment of Women at Workplace (Prevention, Prohibition and
Redressal) Act, 2013.
34. Secretarial Standards
As per Section 118(10) of the Companies Act, 2013, The Company has
complied with all the applicable provisions of Secretarial Standard on Meetings of Board
of Directors (SS-1), Secretarial Standard on General Meetings (SS-2), Secretarial Standard
on Dividend (SS- 3) Secretarial Standard on Report of the Board of Directors (SS-4)
respectively issued by Institute of Company Secretaries of India.
35. Industrial Relations
The Company has been maintaining healthy, cordial and harmonious
industrial relations at all levels. The enthusiasm and unstinting efforts of employees
have enabled the Company to remain at the leadership position in the industry. It has
taken various steps to improve productivity across organization.
36. General
Your directors state that no disclosure or reporting is required in
respect of the following items as there were no transactions/events on these items during
the year under review :
1. Issue of Equity Shares with differential right as to dividend,
voting or otherwise
2. Issue of Shares (Including Sweat Equity Shares) to employees of the
Company under the scheme.
3. Details relating to deposits covered under Chapter V of the Act.
4. Your Company did not have/become/Ceased to have any Holding,
Subsidiary, Associate and Joint venture Company(ies) during the financial year under
review.
5. The provision under section 135 of the Companies Act, 2013 in
respect of Corporate Social Responsibility is not applicable to the Company.
6. There are no significant material orders passed by the
Regulators/Courts/Tribunals or any Statutory Authority(ies) which would impact the going
concern status of the Company and its future operations.
7. There is no application made or any proceeding pending under the
Insolvency and Bankruptcy Code, 2016 by the Company during the Financial year2022-23.
8. There is no change in nature of business of the Company during the
year under review.
37. Acknowledgement
Your Directors would like to express their sincere appreciation of the
positive co-operation received from Central and State Government Authorities, Stock
Exchanges, Financial Institutions and Banks and Stakeholders during the year.
The Directors also wish to place on record their deep sense of
appreciation for the commitment displayed by all executives, officers, workers, employee
unions and staff of the Company resulting in the successful performance of the Company
during the year.
The Board also takes this opportunity to express its deep gratitude for
the continued co-operation and support received from its valued shareholders.
|
By Order of the Board |
|
For The Southern Gas Limited |
| Sd/- |
Sd/- |
| Gautam Pai Kakode |
Motilal Sanvlo Keny |
| Managing Director |
Director |
| DIN:02395512 |
DIN: 06813111 |
| Dated: 11th August, 2023 |
Place: Margao-Goa |
+91-9892691696
