To The Members of Alan Scott Industriess Limited.
Report on the Audit of the Standalone Financial Statements
Opinion
We have audited the accompanying Standalone financial statements of ALAN SCOTT
INDUSTRIESS LIMITED. (‘the Company), which comprise the Balance Sheet as at 31
March 2023, the Statement of Profit and Loss, the Statement of Changes in Equity and the
Statement of Cash Flows for the year then ended and notes to financial statements,
including a summary of significant accounting policies and other explanatory information
(hereinafter referred to as "Standalone Financial Statements").
In our opinion and to the best of our information and according to the explanations
given to us, the aforesaid standalone financial statements give the information required
by the Companies Act, 2013 ("the Act") in the manner so required and give a true
and fair view in conformity with the Indian Accounting Standards prescribed under section
133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as
amended, ("Ind AS") and other accounting principles generally accepted in India,
of the state of affairs of the Company as at March 31, 2023, and loss, change in equity
and its cash flows for the year ended on that date.
Basis for Opinion
We conducted our audit of the standalone financial statements in accordance with the
Standards on Auditing (SAs) specified under section 143(10) of the Act. Our
responsibilities under those Standards are further described in the Auditors
Responsibilities for the Audit of the Standalone Financial Statements section of our
report. We are independent of the Company in accordance with the Code of Ethics issued by
the Institute of Chartered Accountants of India ("ICAI") together with the
ethical requirements that are relevant to our audit of the standalone financial statements
under the provisions of the Act and the Rules thereunder, and we have fulfilled our other
ethical responsibilities in accordance with these requirements and the ICAIs Code of
Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to
provide a basis for our opinion on the standalone financial statements.
Key audit matters
Key audit matters are those matters that, in our professional judgment, were of most
significance in our audit of the standalone financial statements of the current period.
These matters were addressed in the context of our audit of the standalone financial
statements as a whole, and in forming our opinion thereon, and we do not provide a
separate opinion on these matters. We have nothing to report in this regard.
Information Other than the Financial Statements and Auditors Report Thereon
The Companys Board of Directors is responsible for the other information. The other
information comprises the information included in the Management Discussion and Analysis,
Boards report including Annexure to Boards Report, Business Responsibility Report,
Corporate Governance and Shareholders Information, but does not include the consolidated
financial statements, standalone financial statements and our auditors report thereon.
Our opinion on the standalone financial statements does not cover the other information
and we do not express any form of assurance conclusion thereon.
In connection with our audit of the standalone financial statements, our responsibility
is to read the other information and, in doing so, consider whether the other information
is materially inconsistent with the standalone financial statements or our knowledge
obtained during the course of our audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact. We have
nothing to report in this regard.
Managements Responsibilities for the Standalone 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 standalone 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 Ind AS and other accounting
principles generally accepted in India. 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 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 financial statements, management is responsible for
assessing the Companys ability to continue as a going concern, disclosing, as applicable,
matters related to going concern and using the going concern basis of accounting unless
management either intends to liquidate the Company or to cease operations, or has no
realistic alternative but to do so
The Board of Directors are also responsible for overseeing the companys financial
reporting process.
Auditors Responsibilities for the Audit of the Standalone Financial Statements
Our objectives are to obtain reasonable assurance about whether the standalone
financial statements as a whole are free from material misstatement, whether due to fraud
or error, and to issue an auditors report that includes our opinion. Reasonable assurance
is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with SAs will always detect a material misstatement when it exists. Misstatements can
arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users
taken on the basis of these standalone financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and
maintain professional skepticism throughout the audit. We also:
• Identify and assess the risks of material misstatement of the standalone
financial statements, whether due to fraud or error, design and perform audit procedures
responsive to those risks, and obtain audit evidence that is sufficient and appropriate to
provide a basis for our opinion. The risk of not detecting a material misstatement
resulting from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery, intentional omissions, misrepresentations, or the override of internal
control.
• Obtain an understanding of internal control relevant to the audit in order to
design audit procedures that are appropriate in the circumstances. Under section 143(3)(i)
of the Companies Act, 2013, 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 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.
Materiality is the magnitude of misstatements in the standalone financial statements
that, individually or in aggregate, makes it probable that the economic decisions of a
reasonably knowledgeable user of the standalone 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 standalone 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 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 Section 143(3) of the Act, we report that:
(a) We have sought and obtained all the information and explanations which to the best
of our knowledge and belief were necessary for the purposes of our audit.
(b) In our opinion, proper books of account as required by law have been kept by the
Company so far as it appears from our examination of those books.
(c) The Balance Sheet, the Statement of Profit and Loss, Statement of Changes in Equity
and the Cash Flow Statement dealt with by this Report are in agreement with the books of
account.
(d) In our opinion, the aforesaid standalone financial statements comply with the
Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the
Companies (Accounts) Rules, 2014.
(e) On the basis of the written representations received from the directors as on 31st
March, 2023 taken on record by the Board of Directors, none of the directors is
disqualified as on 31st March, 2023 from being appointed as a director in terms of Section
164 (2) of the Act.
(f) With respect to the adequacy of the internal financial controls over financial
reporting and the operating effectiveness of such controls, refer to our separate Report
in "Annexure B" which is based on the auditors reports of the Company
incorporated in India. Our report expresses an unmodified opinion on the adequacy and
operating effectiveness of the internal financial control over financial reporting of
those companies, for reasons stated therein.
(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.
(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 did not have any pending litigations on its financial position in its
financial statements.
ii. The Company did not have any long term contracts including derivative contracts for
which there were any material foreseeable losses.
iii. There has been no delay in transferring amounts, required to be transferred, to
the Investor Education and Protection Fund of the Company.
iv. (i) The management has represented that, to the best of its knowledge and belief,
other than as disclosed in the notes to the accounts, no funds 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
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;
(ii) The management has represented, that, to the best of its knowledge and belief,
other than as disclosed in the notes to the accounts, no funds have been received by the
company from any person or entity, 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
(iii) Based on audit procedures which we considered reasonable and appropriate in the
circumstances, nothing has come to our notice that has caused them to believe that the
representations under sub-clause (i) and (ii) of rule 11(e), as provide under (a) and (b)
above, contain any material misstatement.
v. The company has not declared or paid any dividend during the year in contravention
of the provisions of section 123 of the Companies Act, 2013.
vi. Proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014 for maintaining books
of account using accounting software which has a feature of recording audit trail (edit
log)facility is applicable to the Company with effect from April 1, 2023, and accordingly
reporting under Rule 11(g) of Companies (Audit and Auditors) Rules, 2014 is not applicable
for the financial year ended March 31, 2023.
2. As required by the Companies (Auditors Report) Order, 2020 (the "Order")
issued by the Central Government in terms of Section 143(11) of the Act, we give in
"Annexure A" a statement on the matters specified in paragraphs 3 and 4 of the
Order.
For Pravin Chandak & Associates
Chartered Accountants
Firms registration number: 116627W
Sd/-
Pravin Chandak
Partner
Membership number: 049391
UDIN: 23049391BGROBG4512
Place: Mumbai
Date: 27th July, 2023
Annexure ‘A to the Independent Auditors Report
With reference to the Annexure referred to in the Independent Auditors Report to the
members of the Company on the financial statements for the year ended March 31, 2023, we
report the following:
i. PPE & Intangible Assets
a. The company has maintaining proper records showing full particulars, including
quantitative details and situation of Property, Plant and Equipment and Intangible assets.
b. In our opinion Property, Plant and Equipment have been physically verified by the
management at reasonable intervals. No material discrepancies were noticed on such
verification during the year.
c. There are no immovable properties, therefore, the provisions of Clause (i)(d) of
paragraph 3 of the order are not applicable to the company.
d. The company has not revalued its Property, Plant and Equipment during the year.
Therefore, the provisions of Clause (i)(e) of paragraph 3 of the order are not applicable
to the company.
e. No proceedings have been initiated or are pending against the company for holding
any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and
rules made thereunder. Therefore, the provisions of Clause (i)(f) of paragraph 3 of the
order are not applicable to the company.
ii. Inventories
a. Physical verification of inventory has been conducted at reasonable intervals by the
management and in our opinion, the coverage and procedure of such verification by the
management is appropriate; We have not found any discrepancies of 10% or more in the
aggregate for each class of inventory.
b. During any point of time of the year, the company has not been sanctioned any
working capital limits, from banks or financial institutions on the basis of security of
current assets. Therefore, the provisions of Clause (ii)(b) of paragraph 3 of the order
are not applicable to the company.
iii. Investments, any guarantee or security or advance or loans given:
a. The company has made the following investments:
| Name of Entity |
Relation |
Amount in (Rs. In 000) |
% of holding |
| Alan Scott Health & Hygiene Ltd |
Subsidiary |
800.00/- |
80% |
| Alan Scott Retail Limited |
Subsidiary |
8,49.90/- |
84.99% |
| Alan Scott Nanoveu India Ltd |
Subsidiary |
6,90.00/- |
69% |
b. The Company has provided the following loans :
| Name of Entity |
Relation |
Amount in (Rs. In 000) |
| Alan Scott Health & Hygiene Ltd |
Subsidiary |
2,355.42/- |
| Alan Scott Retail Limited |
Subsidiary |
11,609.82/- |
| Alan Scott Nanoveu India Ltd |
Subsidiary |
265.9/- |
a. In our opinion, the investments made and the terms and conditions of the grant of
loans, during the year are, prima facie, not prejudicial to the Companys interest.
b. In respect of loans granted by the Company, the schedule of repayment of principal
and payment of interest has been stipulated and the repayments of principal amounts and
receipts of interest are generally being regular as per stipulation.
c. In respect of loans granted by the Company, there is no overdue amount remaining
outstanding as at the balance sheet date.
d. No loan granted by the Company which has fallen due during the year, has been
renewed or extended or fresh loans granted to settle the overdue of existing loans given
to the same parties.
e. The Company has granted the loans, in the nature of loans either repayable on demand
or without specification of any terms or period of repayment during the year. The Company
has not provided any guarantee or security or granted any advances in the nature of loans,
secured or unsecured, to companies, firms, Limited Liability Partnerships or any other
parties.
Details of such Loans given below:
|
|
Total Loan Amount (Rs.in 000) |
| Particulars |
Percentage on Total Loan Amount |
2022-23 |
2021-22 |
| Alan Scott Retail Limited |
81.58 |
11,609.82 |
8,590.00 |
| Alan Scott Health & Hygiene Limited |
16.55 |
2,355.42 |
327.53 |
| Alan Scott Nanoveu India Ltd |
1.87 |
265.9 |
|
| Total |
100 |
14,231.14 |
8,917.53 |
iv. The Company has not made any loans, investments, guarantees and security on which
provisions of section 185 and 186 of the Companies Act 2013 are applicable. Therefore, the
provisions of clause 3(iv) of the said Order are not applicable to the company.
v. Company has not accepted any amounts which are deemed to be deposits and the
provisions of sections 73 to 76 or any other relevant provisions of the Companies Act and
the rules made thereunder.
vi. As explained to us, the central Government of India has not specified the
maintenance of cost records under sub- section (1) of section 148 of the Act for any of
products of the company. Therefore, the provisions of clause (vi) of paragraph 3 of the
order are not applicable to the company.
vii. Statutory Dues
a. The Company is generally regular in depositing undisputed statutory dues including
Provident Fund, Employees State Insurance, Income tax, Sales Tax, Wealth tax, Service tax,
Duty of Customs, duty of Excise, Value Added Tax, GST, Cess and other statutory dues with
the appropriate authorities to the extent applicable to it. There are no undisputed
amounts payable in respect of income tax, wealth tax, service tax, sales tax, value added
tax, duty of customs, duty of excise or cess which have remained outstanding as at March
31, 2023 for a period of more than 6 months from the date they became payable.
b. According to the information and explanations given to us, there are not any
statutory dues referred in sub- clause (a) which have not been deposited on account of any
dispute. Therefore, the provisions of Clause (vii)(b) of paragraph 3 of the order are not
applicable to the Company.
viii. In our opinion and according to the information and explanations given to us,
there is no transaction that has not been recorded in the books of account have been
surrendered or disclosed as income during the year in the tax assessments under the Income
Tax Act, 1961 (43 of 1961).
ix. Loan Taken
a. In our opinion and according to the information and explanations given to us, the
Company has not defaulted in repayment of any loan or other borrowings or any interest due
thereon to any lender.
b. In our opinion and according to the information and explanations given to us, the
company has not been a declared willful defaulter by any bank or financial institution or
other lender
c. In our opinion and according to the information and explanations given to us, Term
loans availed by the company were applied for the purpose for which the loans were
obtained.
d. In our opinion and according to the information and explanations given to us, there
are no funds raised on short term basis which have been utilized for long term purposes.
e. In our opinion and according to the 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.
f. In our opinion and according to the information and explanations given to us, the
company has not raised loans during the year on the pledge of securities held in its
subsidiaries, joint ventures or associate companies.
x. Initial Public Offer / Private Placement
a. The Company has not raised money by way of initial public offer or further public
offer (including debt instruments). Therefore, the provisions of Clause (x)(a) of
paragraph 3 of the order are not applicable to the Company.
xi. Fraud Reporting
a. We have not noticed any case of fraud by the company or any fraud on the Company by
its officers or employees during the year. The management has also not reported any case
of fraud during the year.
b. During the year no report under sub-section (12) of section 143 of the Companies Act
has been filed by the auditors in Form ADT-4 as prescribed under rule 13 of Companies
(Audit and Auditors) Rules, 2014 with the Central Government.
c. As auditor, we did not receive any whistle- blower complaint during the year.
xii. The company is not a Nidhi Company. Therefore, the provisions of Clause (xii) of
paragraph 3 of the order are not applicable to the Company.
xiii. In our opinion, the Company is in compliance with Section 177 and 188 of the
Companies Act, 2013 with respect to applicable transactions with the related parties and
the details of related party transactions have been disclosed in the standalone financial
statements as required by the applicable accounting standards.
xiv. In our opinion the Company has an adequate internal audit system commensurate with
the size and the nature of its business.
xv. The Company has not entered into any non-cash transactions with directors or
persons connected with him for the year under review. Therefore, the provisions of Clause
(xv) of paragraph 3 of the order are not applicable to the Company
xvi. Registration with RBI
a. The Company is not required to be registered under section 45-IA of the Reserve Bank
of India Act, 1934.
b. The company has not conducted any Non-Banking Financial or Housing Finance
activities during the year.
c. The company is not a Core Investment Company (CIC) as defined in the regulations
made by the Reserve Bank of India
d. As per the information and explanations received, the group does not have any CIC as
part of the group.
xvii. The company has incurred cash loss in current financial year.
xviii. There has been no resignation of the previous statutory auditors during the
year.
xix. 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, the auditors knowledge of the Board of Directors and management
plans, we are of the opinion that no material uncertainty exists as on the date of the
audit report that company is 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. There is not liability of the company under the provisions of section 135 of the
Companies Act, relating to Corporate Social Responsibility. Therefore, the provisions of
Clause (xx) of paragraph 3 of the order are not applicable to the Company.
xxi. The company has made investments in its Subsidiary Companies :
• Alan Scott Retail Ltd,
• Alan Scott Health & Hygiene Ltd
• Alan Scott Nanoveu India Ltd
Therefore, the company has prepared consolidated financial statement.
For Pravin Chandak & Associates
Chartered Accountants
Firms registration number: 116627W
Sd/-
Pravin Chandak Partner
Membership number: 049391
Place: Mumbai
Date: 27th July, 2023
UDIN: 23049391BGROBG4512
Annexure ‘B to the Independent Auditors Report
Referred to in paragraph 3 (f) under Report on Other Legal and Regulatory
Requirements section of our report to the Members of ALAN SCOTT INDUSTRIESS LIMITED
Report on the Internal Financial Controls Over Financial Reporting under Clause (i) of
Subsection 3 of Section 143 of the Companies Act, 2013 ("the Act").
We have audited the internal financial controls over financial reporting of ALAN
SCOTT INDUSTRIESS LIMITED ("the Company") as of March 31, 2023 in
conjunction with our audit of the Financial Statements of the Company for the financial
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 (the "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 the 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") issued by the ICAI and the Standards on Auditing
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) pertains 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 authorizations of management and directors of the company; and
(3) Provide reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of the companys assets that could have a
material effect on the financial statements.
Inherent Limitations of Internal Financial Controls Over Financial Reporting
Because of the inherent limitations of internal financial controls over financial
reporting, including the possibility of collusion or improper management override of
controls, material misstatements due to error or fraud may occur and not be detected.
Also, projections of any evaluation of the internal financial controls over financial
reporting to future periods are subject to the risk that the internal financial control
over financial reporting may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate.
Opinion
In our opinion, to the best of our information and according to the explanations given
to us 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 criteria for
internal control over financial reporting established by the Company considering the
essential components of internal control stated in the Guidance Note on Audit of Internal
Financial Controls Over Financial Reporting issued by the Institute of Chartered
Accountants of India.
For Pravin Chandak & Associates
Chartered Accountants
Firms registration number: 116627W
Sd/-
Pravin Chandak
Partner
Membership number: 049391
UDIN: 23049391BGROBG4512
Place: Mumbai
Date: 27th July, 2023
+91-9892691696
