TO THE MEMBERS OF COCHIN MINERALS AND RUTILE LIMITED
Report on the Audit of the Standalone Financial Statements
Opinion
We have audited the accompanying standalone financial statements of
Cochin Miner-als And Rutile Limited ("the Company"), which comprise the Balance
Sheet as at March 31, 2023, the Statement of Profit and Loss (including Other
Comprehensive Income), the Statement of Changes in Equity and the Statement of Cash Flows
for the year ended on that date, and notes to the standalone financial statement including
a summary of the sig-nificant accounting policies and other explanatory information
(hereinafter referred to as "the 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, ("IndAS") and other accounting principles
generally accepted in India, of the state of affairs of the Company as at March 31, 2023,
the profit and total comprehensive income, changes 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 Ac-countants 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 made there under, 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 audit opinion on the standalone financial statements.
Key Audit Matters
Key audit matters (‘KAM) 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 state-ments as a whole, and in forming our opinion thereon,
and we do not provide a separate opinion on these matters. We have determined the matters
described below to be the key audit matters to be communicated in our report.
| Sr. No. Key Audit Matter |
Auditors Response |
| 1 Valuation of Inventory |
Auditors Response |
| Refer to note 6 ‘Inventories to the standalone
financial statements. |
We have performed the following principal audit procedures in
relation to Inventory valuation: |
| The total value of inventory as of March 31, 2023 amounted to
3,688.10 lakhs represent- ing 20.14% of the total assets Inventories are measured the
lower of cost and Net realiz- able value. |
We tested relevant internal controls that the Company uses to
ensure proper valuation of inventory. |
| Ilmenite and Hydrochloric acid are the main Raw mate- rials
for the company. Ilmenite is imported due to short sup- ply locally which is subject to
price fluctuation as well as foreign currency risk. We have considered valuation of
inventory is the key audit mat- significance ter due to the of the amount of inventory. |
We evaluated the significant judgements and estimates made by
Management in ap- plying Companys accounting policy in rela- tion to the valuation
of inventory. |
|
We have verified the stock records and have verified the
arithmetical accuracy of valuation records. We were also personally present to observe the
physical stock taking at the year end. |
|
We assessed the Companys disclosures in the financial
statements in respect of inven- tory. |
Information Other than the Standalone Financial Statements and
Auditors Report Thereon
The Companys Management & Board of Directors are responsible
for the preparation of 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 Report and Shareholders Information, but does not include the standalone
financial statements and our auditors report thereon.
Our opinion on the standalone financial statements does not cover the
other information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the standalone financial statements,
our responsibility is to read the other information and, in doing so, consider whether the
other information is materially inconsistent with the standalone financial statements or
our knowledge ob-tained 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 no
material misstate-ment of this other information& we have nothing to report in this
regard.
Responsibility of Management and those charged with governance for the
Stan-dalone 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, total comprehensive income, changes in equity and cash flows of the Company
in accord-ance with the IndAS 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 the assets of the Company and for
prevent-ing 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 state-ments 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 assess-ing the Companys ability to continue as a going concern,
disclosing, as applicable, mat-ters related to going concern and using the going concern
basis of accounting unless management either intends to liquidate the Company or to cease
operations, or has no realistic alternative but to do so.
The Board of Directors is 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 main-tain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the
standalone financial state-ments, 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 de-sign 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 with reference to
standalone financial statements in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the
reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of managements use of the going
concern basis of accounting and, based on the audit evidence obtained, whether a material
uncertainty exists related to events or conditions that may cast significant doubt on the
Companys ability to continue as a going concern. If we conclude that a material
uncertainty exists, we are required to draw attention in our auditors report to the
related disclosures in the standalone financial statements or, if such disclosures are
inadequate, to modify our opinion. Our conclusions are based on the audit evidence
obtained up to the date of our auditors report. However, future events or conditions
may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the
standalone financial statements, including the disclosures, and whether the standalone
financial statements represent the underlying transactions and events in a manner that
achieves fair presentation.
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 reason-ably 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 signifi -cant 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, based on our audit we
report that:
a) We have sought and obtained all the information and explanations
which to the best of our knowledge and belief were necessary for the purposes of our
audit.
b) In our opinion, proper books of account as required by law have been
kept by the Company so far as it appears from our examination of those books.
c) The Balance Sheet, the Statement of Profit and Loss including Other
Comprehen-sive Income, Statement of Changes in Equity and the Statement of Cash Flow dealt
with by this Report are in agreement with the relevant books of account.
d) In our opinion, the aforesaid standalone financial statements comply
with the Ind AS specified under Section 133 of the Act.
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 disquali-fied 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 re-porting of the Company and the operating effectiveness of such controls,
refer to our separate Report in "Annexure A". Our report expresses an unmodified
opinion on the adequacy and operating effectiveness of the Companys internal
financial controls over financial reporting.
g) With respect to the other matters to be included in the
Auditors Report in accord-ance with the requirements of sec.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 accord-ance withRule 11 of the Companies (Audit and Auditors)
Rules, 2014, as amended in our opinion and to the best of our information and according to
the explanations given to us:
i. The Company has disclosed the impact of pending litigations on its
financial posi-tion in its standalone financial statements.
ii. The Company has made provision, as required under the applicable
law or accounting standards, for material foreseeable losses, if any, on long-term
contracts including derivative contracts.
iii. There has been no delay in transferring amounts, 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 be-lief, no funds (which are material either individually or in 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(s) or
entity(ies), including foreign entities ("Intermediaries"), with the
understanding, whether recorded in writing or otherwise, that the Intermediary shall,
whether, directly or indirectly lend or invest in other persons or entities identified in
any manner whatsoever by or on behalf of the company ("Ultimate Beneficiaries")
or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.
(b) The management has represented that, no funds (which are material
either individually or in aggregate) have been received by the company from any person(s)
or entity(ies), including foreign entities ("Funding Parties"), with the
understanding, whether recorded in writing or otherwise, that the company shall, whether,
di-rectly or indirectly, lend or invest in other persons or entities identified in any
man-ner 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 such audit procedures that we have considered
reasonable and appro-priate in the circumstances, nothing has come to our notice that has
caused us to believe that the representations under sub-clause (a) and (b) above as
required by Rule 11 (e) of Companies (Audit & Auditors) Rules, 2014, as amended,
con-tain any material mis-statement.
(v) (a) The final dividend proposed in the previous year, declared and
paid by the Company during the year is in accordance with Section 123 of the Act, as
applicable.
(b) The Board of Directors of the company have proposed final dividend
for the year which is subject to the approval of the members at the ensuing Annual
Gen-eral Meeting. The amount of dividend declared is in accordance with section 123 of the
Act to the extent it applies to declaration of dividend (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 Audi-tors) Rules, 2014 is not applicable for the financial year ended
March 31, 2023.
2. As required by the Companies (Auditors Report) Order, 2016
("the Order") issued by the Central Government in terms of Section 143(11) of
the Act, we give in "Annexure B" a statement on the matters specified in
paragraphs 3 and 4 of the Order.
| K. A. SAGHESH KUMAR, B.Com.,F.C.A., DISA |
| CHARTERED ACCOUNTANT |
| Membership No.211340 |
| Aluva |
| 25/05/2023 |
ANNEXURE "A" TO THE INDEPENDENT AUDITORS REPORT
(Referred to in paragraph 1(f) under ‘Report on Other Legal and
Regulatory Requirements section of our report to the Members of Cochin Minerals and
RutileLimited of even date)
Report on the Internal Financial Controls Over Financial Reporting
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 COCHIN MINERALS AND RUTILE 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 Board of Directors of the Company is responsible for establishing
and maintaining internal financial controls based on the internal control over financial
reporting criteria es-tablished by the Company considering the essential components of
internal control stated in the Guidance Note on Audit of Internal Financial controls over
financial reporting issued by the Institute of Chartered Accountants of India. These
responsibilities include the de-sign, 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 respective companys policies, the
safeguarding of its assets, the preven-tion 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 of the Company based on our audit. We
conducted our audit in accord-ance with the Guidance Note on Audit of Internal Financial
Controls Over Financial Report-ing (the "Guidance Note") issued by the Institute
of Chartered Accountants of India 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. 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 ef-fectively 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 effective-ness. Our audit of internal financial controls over financial
reporting included obtaining an understanding of internal financial control over financial
reporting, assessing the risk that a material weakness exists, and testing and evaluating
the design and operating effective-ness 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 companys financial statements, whether due
to fraud or error.
We believe that the audit evidence we have obtained is sufficient and
appropriate to pro-vide a basis for our audit opinion on the companys internal
financial controls system over financial reporting of the Company.
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 prepa-ration of financial statements for external purposes in accordance
with generally accepted accounting principles. A companys internal financial control
over financial reporting in-cludes 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 authorizations of
management and directors of the company; and (3) provide reasonable assurance regarding
prevention of 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 op-erating effectively as at March 31, 2023, based on the
internal financial control over finan -cial 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.
| K. A. SAGHESH KUMAR, B.Com.,F.C.A., DISA |
| CHARTERED ACCOUNTANT |
| Membership No.211340 |
| Aluva |
| 25/05/2023 |
ANNEXURE ‘B TO THE INDEPENDENT AUDITORS REPORT
(Referred to in paragraph 2 under ‘Report on Other Legal and
Regulatory Requirements section of our report to the Members of Cochin Minerals and
Rutile Limited of even date)
In terms of the information and explanations sought by us and given by
the company and the books of account and records examined by us in the normal course of
audit and to the best of our knowledge and belief, we state that : i. In respect of the
Companys fixed assets:
(a) (A) The Company has maintained proper records showing full
particulars, including quantitative details and situation of Property, Plant and
Equipment;
(B) As per our information as explained by the management, the company
does not have any intangible assets.
(b) The Company has verification program of to cover all the
items of fixed assets in a phased manner which, in our opinion, is reasonable having
regard to the size of the Company and the nature of its assets. Pursuant to the program,
certain fixed as-sets were physically verified by the management during the year.
According to the information and explanations given to us, no material discrepancies were
noticed on such verification.
(c) The title deeds of all the immovable properties (other than
properties where the company is the lessee and the lease agreements are duly executed in
favour of the lessee), disclosed in the financial statements are held in the name of the
company.
(d) The company has not revalued any of its Property, Plant and
Equipment (including Right of Use assets) or intangible assets or both during the year.
(e) As per our information and as explained by the management, 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. ii. a) As explained to us, inventories have been physically verified by the
management at regular intervals during the year. In our opinion, the frequency of such
verification is reasonable. No material discrepancies were noticed on such physical
verification.
b) The company has sanctioned working capital limits in exess of five
crore rupeesin aggregate from banks or financial institutions on the basis of security of
current as-sets; the difference at the year end and half yearly statements filed by the
company with the bank are shown below.
|
As per balance sheet |
As per statement submitted to bank |
Difference |
Reason |
| March 2023 Inventories |
3682.83 |
3557.91 |
-124.92 |
Change in valuation method of inventories |
| December 2022 Inventories |
6984.51 |
7024.46 |
39.95 |
Change in valuation method of inventories. |
| Trade receivable |
3038.69 |
3162.24 |
123.55 |
In accounts, the difference is due to exchange rate
difference in realization of export bills. |
| September 2022 Inventories |
9083.14 |
9080.19 |
-2.95 |
Change in valuation method of inventories. |
| Trade Receivable |
4008.69 |
3922.96 |
-85.73 |
In accounts, the difference is due to exchange rate
difference in realization of export bills. |
| June 2022 Inventories |
3137.07 |
3168.92 |
31.85 |
Change in valuation method of inventories. |
| Trade Receivable |
3493.72 |
3496.43 |
2.71 |
In accounts, the difference is due to exchange rate
difference in realization of export bills. |
iii. The company has not made investments in, provided any guarantee or
security or granted any loans or advances in the nature of loans, secured or unsecured to
the companies, firms limited liability partnerships or any other parties.
iv. The company has not provided any loans, investments, guarantees and
security, as per provisions of sections 185 and 186 of the companies act.
v. The Company has not accepted deposits during the year and therefore,
the directives issued by the reserve bank of India and the provisions of sections 73 to76
of the rele-vant provisions of the companies act and the rules made thereunder are not
applicable.
vi. The company is maintaining cost records, but cost audit is not
applicable as per rule 3(1) of Companies (Cost Records and Audit ) Rules, 2014
vii. According to the information and explanations given to us, in
respect of statutory dues:
(a) The Company has generally been regular in depositing undisputed
statutory dues, including Goods and service tax, Provident Fund, Employees State
Insurance, In-come Tax, Sales Tax, Service tax, Duty of Customs, Duty of Excise,Value
added Tax, Cess and other material statutory dues applicable to it,with the appropriate
authorities.
(b) According to the information and explanations given to us and based
on the records of the company, there are no dues of Goods and service tax, Provident Fund,
Em-ployees State Insurance, Income Tax, Sales Tax, Service tax, Duty of Customs,
Duty of Excise, Value added Tax, Cess which have not been deposited on the account of
dispute.
In the case of search and seizure by income tax department (DIT
investigation, Cochin) on 25/01/2019, the management has informed that no demand notice
was received from the department and the amount of liability if any, in this year and
can-not be quantified. So no provision is made for any liability.
viii.There are no transactions that are not recorded in the books of
accounts to be surren-dered or disclosed as income during the year in the tax assessments
under the income tax act 1961.
ix. a) In our opinion and according to the explanations given to us,
the Company has not defaulted in repayment of loans or borrowings or payment of interest
any lender to the financial institutions, banks and Government or dues to debenture
holders.
There were no debenture holders at any time during the year.
b) the company is not declared as a willful defaulter by any bank
or financial institutions or other lender.
c) The term loans were applied for the purpose for which the loans have
been obtained.
d) Funds raised on short term basis have not been utilized for long
term purposes.
e) 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) 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 moneys by way of initial public offer
or further public offer (including debt instruments)and hence reporting under clause 3
(ix) of the Order is not applicable to the Company.
b) The company has not made any preferential allotment or private
placement of shares or convertible debentures (fully, partially or optionally convertible)
during the year.
xi. a) To the best of our knowledge and according to the information
and explanations giv-en to us, no fraud by the Company or on the Company has been noticed
or reported during the year.
b) 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) The company has not received any whistle-blower complaints during
the year. xii. The Company is not a Nidhi Company and hence reporting under clause 3
(xii) of the Order is not applicable to the Company.
xiii. In our opinion and according to the information and explanations
given to us, the Com-pany is in compliance with Section 177 and 188 of the Companies Act,
2013 where applicable, for all transactions with the related parties as required by the
applicable accounting standards.
xiv. (a) The company has an internal audit system commensurate with the
size and nature of its business;
(b) We have considered the reports of the Internal Auditors for the
period under audit.
xv. In our opinion and according to the information and explanations
given to us, during the year the Company has not entered into any non-cash transactions
with its Directors or persons connected to its directors and hence provisions of section
192 of the Compa-nies Act, 2013 are not applicable to the Company.
xvi.The Company is not required to be registered under section 45-IA of
the Reserve Bank of India Act, 1934.
xvii.The company has not incurred cash loss in the financial year and
in the immediately preceding financial year.
xviii.There has been no resignations of 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 finan-cial statements, and as per our 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 no unspent amount remaining in CSR activities.
| K. A. SAGHESH KUMAR, B.Com.,F.C.A. , DISA |
| CHARTERED ACCOUNTANT |
| Membership No.211340 |
| Aluva |
| 25/05/2023 |
+91-9892691696
