GRM Overseas Ltd Directors Report.

TO,

THE MEMBERS,

GRM OVERSEAS LIMITED

Your Director’s have great pleasure in presenting their 27th Annual Report together with the Audited Accounts of the Company for the Year ended March 31, 2021.

(Amount in Lakh)

PARTICULAR STANDALONE

CONSOLIDATED

31.03.2021 31.03.2020 31.03.2021 31.03.2020
Revenue from Operations 77,808.42 76,651.82 79,937.35 77,715.26
Other Income 541.46 1,281.65 644.59 1,281.90
Total Income 78,349.88 77,933.47 80,581.94 78,997.16
Operating Expenditure 71,989.1 71,443.53 732,43.81 72,951.77
Earnings before Interest, Tax, Depreciation and Amortization (EBITDA) 6,360.78 6,489.94 7,338.3 6,045.39
Depreciation and amortization Expenses 281.21 291.23 282.54 291.64
Finance Costs 1164.20 1,447.80 1,170.62 1,449.09
Profit before Exceptional Items and Tax 4915.37 4,750.91 5,884.96 4,304.66
Exceptional Items Nil Nil Nil Nil
Tax expense Nil Nil Nil Nil
Current Year 1249.53 1,197.61 1,340.05 1,197.61
Deferred Tax Credit 3.11 (62.93) 3.1 (62.93)
Mat Credit Entitlement
Profit After Tax (PAT) 3662.73 3,616.23 4,541.82 3,169.98
Other Comprehensive Income 2.70 1.11 (127.73) (32.03)
Total Comprehensive Income for the year 3665.44 3,617.34 4,414.09 3,137.95
Balance as per the last Financial Statements of your Company during 8875.42 5,481.57 7,729.52 4,781.93
Appropriations
Dividends + Tax 972.48 222.39 972.48 222.39
Transfer to General Reserve Nil Nil Nil Nil
Prior period Items Nil Nil Nil Nil
Retained Earnings statements, financial 11,568.89 8875.42 11282.60 7,729.52
EPS Basic 98.32 98.01 121.92 85.92
EPS Diluted 98.32 98.01 121.92 85.92

Your Directors hereby inform you that in the current year the overall performance of the company is good as compare to the last financialyear. During the current year the Company would make all efforts to accelerate its’ pace of growth and overall performance.

DIVIDEND:

The Board in its meeting held on March 10, 2021 had declared an interim dividend of Rs. 20/- per equity share i.e. 200% of nominal value of Rs. 10/- each for the financial year 2020-21. The total dividend payout for the just concluded year shall be 7.88 Cr. The Dividend Distribution Policy, in terms of Regulation 43A of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 is in place and available on the website of the Company https://www.grmrice.com.

TRANSFER TO RESERVES

Your Company Proposes not to Transfer any amount to General Reserves for the Financial year 2020-21.

CHANGES IN THE NATURE OF BUSINESS, IF ANY

There is no change in the nature of business of your company during the year under review.

SUBSIDIARY COMPANY AND CONSOLIDATED FINANCIAL STATEMENTS

As on March 31, 2021 your Company has Two subsidiaries viz., GRM International Holdings Ltd. and GRM Foodkraft Private Limited and one step down subsidiary viz., GRM Fine Foods Inc. There are no associate or Joint Venture companies within the meaning of Section 2(6) of the Companies Act, 2013 ("Act"). Further there has been no material change in the nature of business of the subsidiaries during the financial year 2020-21.

The Consolidated Financial Statements of your Company for the financial year 2020-21 are prepared in compliance with applicable provisions of the Companies Act, 2013 read with the Rules issued thereunder, applicable Indian Accounting Standards (Ind As) and the provisions of SEBI (Listing Obligations and Disclosure Requirements)

Regulations, 2015 (hereinafter referred to as the "SEBI Listing Regulations"). The consolidated financial statements have been prepared by consolidating audited financial statements of your Company and its subsidiaries, as approved by the respective Board of Directors. Further, pursuant to the proviso of sub section (3) of section 129 of the Companies Act, 2013 read with Companies (Accounts) Rules, 2014 a separate statement containing the salient features of the financial statements of Subsidiaries of the Company in the prescribed form AOC-1 is given in the Consolidated Financial Statements, forming part of this Annual report as Annexure- 1.

Consolidated Turnover is 79,937.35/- Lakh as compared to 77,715.26/- Lakh in the same period previous year.

Consolidated Net Profit after Tax is 45,41.82/- Lakh as compared to 3,169.98/- Lakh in the previous year.

The financial statements of the subsidiary companies and related information are available for inspection by the hours on all days membersattheRegisteredOffice except Saturday, Sunday and holiday with prior intimation upto the date of the Annual General Meeting (‘AGM’) as required under Section 136 of the Companies Act, 2013.

Any member desirous of obtaining a copy of the said financial statements may write to the Company Secretary at the Registered Office / Corporate Office of your Company. The financial statements including the consolidated of subsidiaries and all other documents shall also be available on financial Company’s website www.grmrice.com in downloadable format.

SHARE CAPITAL:

The paid up equity capital as on March 31, 2021 was Rs. 3,94,00,000/-. Company has issued and allotted 310500 Convertible Warrants on preferential issues basis. During the year under review 250500 Warrants were converted into Equity Shares and Paid up Share capital stands increased from Rs. 3,68,95,000 to Rs. 3,94,00,000. As on March 31, 2021 Company has Outstanding 60,000 convertible warrants.

TRANSFER OF AMOUNTS AND SHARES TO INVESTOR EDUCATION & PROTECTION FUND

Pursuant to the provisions of Section 124 of the Companies Act, 2013 and The Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, read with all relevant notifications as issued by the Ministry of Corporate Affairs from time to time and Amendment thereto, all shares in respect of which dividend has remained unpaid or unclaimed for a period of seven years have been transferred by the Company, within the stipulated due date, to the Investor Education and Protection Fund (IEPF).

TRANSFER OF UNCLAIMED DIVIDEND TO IEPF

Your Company during the year 2020-21 has transferred a total amount aggregating to Rs.3,66,766/- as Unpaid Final Dividend for FY 2012-13 to the Investor Education and Protection Fund. This amount was lying unclaimed/ unpaid with the Company for a period of seven years after Declaration of Dividend for the financial year 2012-13.

A list of shareholders along with their folio number or DP. ID. & Client ID., who have not claimed their dividends for the last seven consecutive years i.e. 2013-14- to 2020-21 and whose shares are therefore liable for transfer to the IEPF Demat account, has been displayed on the website of the Company at www. grmrice.com.

TRANSFER OF SHARE TO IEPF

As required under Section 124 of the Companies Act, 2013, 1503 Equity Shares, in respect of which dividend has not been claimed by the members for seven consecutive years or more, have been transferred by your Company to the Investor Education and Protection Fund Authority (IEPF) during the financial year 2020-21.

Details of shares transferred are available on the website of IEPF as well as your Company.

MATERIAL CHANGES AND COMMITMENTS, IF ANY, 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 THE DATE OF THE REPORT

Authorised Shares Capital of the Company is increased from Rs. 7,00,00,000 to Rs. 20,00,00,000 pursuant to Ordinary Resolution passed by the members of the Company through postal Ballot conducted on April 15, 2021.

Board of Director at their Meeting held on May 27, 2021 Converted 60,000 convertible warrant into equity shares of the Company and Paid up Shares capital stands Increased to Rs. 4,00,00,000.

Board of Director at their meeting held on May 27, 2021 recommended for issue for 80,00,000 equity shares as bonus and same is approved by members of the company through postal ballot conducted on July 02, 2021. Shares were allotted by the board of directors in their meeting held on July 17, 2021 and paid up Share capital stands increased to Rs. 12,00,00,000.

SEGMENT REPORTING

Your company is engaged and focused on single activity of ‘Rice Sheller’ to provide better results and to be leader in its core activity.

BOARD OF DIRECTORS

As on March 31, 2021, your Company’s Board has a strength of 08 (Eight) Directors including 2 (Two) Woman Director. The Chairman of the Board was a Executive Director. The composition of the Board is as below:

Category Number of Directors % to Total Number of Directors
Executive Directors 2 25.00
Non Executive, Non Independent Director 2 25.00
Non-Executive-Independent Directors 4 50.00

During the Period under review following Changes taken place in Board of Director and KMP.

Sr. No. Name of Director and KMP Designation Date of Event Appointment/ Re-Appointment/Cessation/ Change in Designation
1 Hukam Chand Garg Non Executive Director cum Chairman 28.08.2020 Cease to be Chairman
2 Atul Garg Managing Director cum Chairman 28.08.2020 Appointment as Chairman

AUDIT COMMITTEE

As on March 31, 2021, the Audit Committee of GRM Overseas Limited comprises of following 3 (Three) Members, all are Non-Executive Independent Directors:

Name Designation
Mr. Raj Kumar Garg Chairman
Mr. Gautam Gupta Member
Ms. Kiran Dua Member

All the recommendation made by the Audit Committee was accepted by the Board of Directors. The Powers and role of the Audit Committee are included in report on Corporate Governance forming part of this Annual Report

KEY MANAGERIAL PERSONNEL:

The following employees were designated as whole-time key managerial personnel by the Board of Directors during the year under review:

i. Mr. Atul Garg, Managing Director

ii. Mr. Rattan Lal Mittal, Chief Financial Officer

iii. Mr. Balveer Singh- Company Secretary

DIRECTOR NOMINATION AND REMUNERATION POLICY

The Board has, on the recommendation of the Nomination & Remuneration Committee framed a policy for selection and appointment of Directors, Senior Management and their remuneration. The Remuneration Policy is stated in the Corporate Governance Report and placed on the website of company at www.grmrice.com.

NUMBER OF MEETINGS OF THE BOARD

During the Financial Year 2020-21, 11 (Eleven) Board meetings were held on as follows:

Sr. No. Date of Board Meetings

1 June 17, 2020

2 July 28, 2020

3 August 28, 2020

4 September 14, 2020

5 November 11, 2020

6 December 15, 2020

7 January 21, 2021

8 February 08, 2021

9 February 13, 2021

10 February 25, 2021

11 March 10, 2021

For details thereof kindly refer to the section ‘Board Meeting and Procedures - Details of Board Meetings held and attended by the directors during the financial year 2020-21, in the report of Corporate Governance forming part of this Annual Report.

STATEMENT ON ANNUAL EVALUATION OF THE BOARD, COMMITTEES AND INDIVIDUAL DIRECTORS

The Board has laid down the manner and criteria of evaluation of the Board of its own, Committees and Individual Directors in which annual evaluation of the Board, Committees of the Board and Individual Directors would be evaluated. The said criteria are aligned with the SEBI circular dated 5th January 2017 on ‘Guidance Note on Board Evaluation’. The evaluation includes various criteria including performance, knowledge, roles and responsibilities etc.

The Board of Directors has evaluated its Committees, Individual Directors (i.e. Executive and Non-executive Director) and the Board itself. After evaluation, the Board found their performances upto the mark and satisfactory. The Nomination and Remuneration Committee has also evaluated the individual performance of each Director and found it satisfactory.

DIRECTORS’ RESPONSIBILITY STATEMENT

Pursuant to the provisions under Section 134(5) of the Companies Act, 2013, with respect to Directors’ Responsibility Statement, the Directors confirm:

i. that in the preparation of the Annual Accounts for the year ended March 31, 2021, the applicable Indian Accounting standards (Ind AS) have been followed and that there are no material departures;

ii. that appropriate accounting policies have been selected and applied consistently and judgments and estimates that are reasonable and prudent have been made so as to give a true and fair view of the state of affairs as at March 31, 2021 and of the profit of the Company for the Financial year ended on March 31, 2021;

iii. that proper and sufficient care has been taken 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 the annual accounts for the year ended March 31,2021 have been prepared on a going concern basis;

v. that they had laid down internal financial controls to be followed by the Company and that such internal financial controls are adequate and were operating effectively; and

vi. that they had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively.

DECLARATION BY INDEPENDENT DIRECTOR(S) AND RE-APPOINTMENT, IF ANY

All Independent Directors have submitted their disclosures to the Board that they fulfill all the requirements as stipulated in Section 149(6) of the Companies Act, 2013 read with SEBI Listing Regulations, so as to qualify themselves to be appointed as Independent Directors under the provisions of the Companies Act, 2013 and SEBI Listing Regulations.

OPERATIONS, PERFORMANCE AND FUTURE OUTLOOK OF THE COMPANY

A detailed review of operations and performance and future outlook of the Company is given separately under the head ‘Management Discussion & Analysis’ pursuant to Regulation 34 read with Part B of Schedule V of SEBI Listing Regulations, and the same is annexed and forms part of this Annual Report.

PARTICULARS OF REMUNERATION OF DIRECTORS AND KMPs

A statement containing the details of the Remuneration of Directors and KMPs as required under Section 197(12) of the Companies Act, 2013 read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 is attached as part of this Report as Annexure-2.

EXTRACT OF ANNUAL RETURN

Pursuant to the provisions of Section 92(3) of the Companies Act, 2013 read with Rule 12 of the Companies (Management and Administration) Rules, 2014, The Annual Return of your Company is available on its corporate website at https://www.grmrice.com.

AUDITORS AND AUDITORS’ REPORT

i) STATUTORY AUDITORS

At the 25th Annual General Meeting (AGM) of the Company held on September 30, 2019, the members of the Company had appointed M/s. Vinod Kumar & Associates, Chartered Accountants to hold office as Statutory Auditors for a period of Two consecutive years till the conclusion of the 27th Annual General Meeting. At the ensuing AGM, the tenure two years of M/s. Vinod Kumar & Associates, Chartered Accountants shall expire, and they are eligible re-appointment for another term of Two years under the provision of the Companies Act, 2013. M/s. Vinod Kumar & Associates, Chartered Accountants (Firm Registration No. 002304N), are proposed to be Re-appointed as Auditors of the Company.

from the Auditors The Company has also received a certificate to the effect, inter alia, that their appointment, if made, would be within the limits laid down by the Act and they are not disqualified for such appointment under the provisions of applicable laws. Your Directors have therefore proposed to appoint M/s. Vinod Kumar & Associates, Chartered Accountants as Statutory Auditors of the Company, subject to the approval of the members at the ensuing AGM.

The present Statutory Auditors- M/s Vinod Kumar & Associates., Chartered Accountants, have submitted their Report on the Financial Statements of the Company for the FY 2020-21, which forms part of the Annual Report 2020-21. The Notes on financial statement referred to in the Auditors’ Report are self-explanatory and do not call for any further comments. The Auditors’ Report does not contain any qualification, reservation or adverse remark.

There have been no instances of fraud reported by the Statutory Auditors under Section 143(12) of Companies Act, 2013 read with rules framed thereunder, either to the Company or to the Central Government.

ii) SECRETARIAL AUDITORS

Pursuant to the provisions of Section 204 of the Companies Act, 2013 read with Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the Company has appointed M/s Devesh Arora & Associates, Company Secretaries, having their office at, 48/16, Back Side, 2nd Floor, Ashok Nagar, New Delhi-110018 to undertake the Secretarial Audit functions of the Company.

The Secretarial Audit Report submitted by M/s Devesh Arora & Associates, in the prescribed form MR- 3 is attached as ‘Annexure 3‘ which forms part of this Report. The Secretarial Auditors’ Report does not contain any qualification, reservation or adverse remark.

EXPLANATIONS OR COMMENTS BY THE BOARD ON QUALIFICATION, RESERVATION OR ADVERSE REMARK OR DISCLAIMER MADE:

remark orTheredisclaimer noother made by the auditor in his report; and the company secretary in practice in his secretarial audit report.

CORPORATE SOCIAL RESPONSIBILITY INITIATIVES:

The company has duly constituted CSR Committee, which is responsible for fulfilling company. Policy developed and implemented by the company on corporate social responsibility initiatives is place on website of company at www.grmrice.com. The Annual Report on CSR activities is annexed herewith as Annexure 4.

ENERGY CONSERVATION, RESEARCH AND DEVELOPMENT, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNINGS AND OUTGO

Pursuant to provisions of Section 134 of the Companies Act, 2013 read with Rule 8(3) of the Companies (Accounts) Rules, 2014 the details of activities in the nature of Energy Conservation, Research and Development, Technology Absorption and Foreign Exchange Earnings and Outgo is attached as ‘Annexure 5‘ which forms part of this Report.

INTERNAL CONTROL SYSTEMS AND THEIR ADEQUACY:

The Company has an Internal Control System, commensurate with the size, scale and complexity of its operations. The scope and authority of the Internal Audit function is defined in the Internal Audit Manual. To maintain its objectivity and independence, the Internal Audit function reports to the Chairman of the Audit Committee of the Board & to the Chairman & Managing Director.

The Internal Audit Department monitors and evaluates the efficacy and adequacy of internal control system in the Company, its compliance with operating systems, accounting procedures and policies at all locations from the Practicing of the Company. Based on the report of internal audit function, process owners undertake corrective action in their respective areas and there by strengthen the controls. Significant audit observations and recommendations along with corrective actions thereon are presented to the Audit Committee of the Board.

APPOINTMENT OF INTERNAL AUDITOR:

Pursuant to section 138 of Companies Act, 2013 The Company has appointed CA Mohit Arya, as an Internal Auditor of the Company during the period under review. He placed the internal audit report to the Company which is self explanatory and need no comments.

DISCLOSURE ON DEPOSITS UNDER CHAPTER V

The Company has neither accepted nor renewed any deposits during the Financial Year 2020-21 in terms of Chapter V of the Companies Act, 2013. Further, the Company is not having any Unpaid or Unclaimed Deposits at the end of the Financial Year.

POLICY ON PREVENTION OF SEXUAL HARASSMENT AT WORKPLACE or material orders

The Board of Directors of the Company has laid down a policy on prevention of sexual harassment at the workplace. A Complaint Committee has also been formed by the Board of Directors to look into the complaints received, if any. During the year, the Company did not receive any complaint under the said policy.

CHANGE IN CAPITAL STRUCTURE AND LISTING OF SHARES

During the year under review Company has allotted 310500 Convertible warrants to Promoters and Non Promoters Persons out of Which 250500 were converted into Equity Shares and Listing and Trading Approval was also obtained by the company as per the provisions of Law. The Company’s shares are listed and actively traded on the Bombay Stock Exchange.

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS: the CSR objectives of the

The company has not given any loans or guarantees covered under the provisions of section 186 of the Companies Act, 2013.The details of the investments made by company is given in the notes to the financial statements.

RELATED PARTY TRANSACTIONS

During the year under review, the Board has adopted a policy to regulate the transactions of the Company with its related parties. As per policy, all the related party transactions required prior approval of Audit Committee and Board of Directors of the Company. Prior approval of shareholders of the Company is also required for certain related party transactions as prescribed under Companies Act, 2013 and listing Regulation . The said policy is available at the company website viz. http/www.grmrice.com.

All related party transactions that were entered into during the financial year were on arm’s length basis and were in the ordinary course of the business. There are no materially significant related party transactions made by the company with promoters, key managerial personnel or other designated persons which may have potential conflict with interest of the company at large.( AOC-2 Annexure 6)

CORPORATE GOVERNANCE

The Corporate Governance report which form an integral part of this Report, are set out as separate Annexures,

Secretary regarding compliance with the requirements together with the Certificate of Corporate Governance as stipulated in Listing Obligation and Disclosure Requirements) Regulation 2015. (Annexure -7)

DISCLOSURE ON VIGIL MECHANISM (WHISTLE BLOWER POLICY)

Pursuant to Regulation 22 of SEBI Listing Regulations, your Company has established a mechanism called Vigil Mechanism (Whistle Blower Policy)’ for directors and employees to report to the appropriate authorities of unethical behaviour, actual or suspected, fraud or violation of the Company’s code of conduct or ethics policy and provides safeguards against victimization of employees who avail the mechanism. The policy permits all the directors and employees to report their concerns directly to the Chairman of the Audit Committee of the Company.

‘The Vigil Mechanism (Whistle Blower Policy)’ as approved by the Board, is uploaded on the Company’s website.

MATERIAL ORDERS BY GOVERNING AUTHORITIES

by any governing authority of the Company including There were no significant regulators, courts or tribunals, which could affect the going concern status and future.

FINANCE

Cash and cash equivalents as at March 31, 2021 was Rs.164.69 Lakh. The company continues to focus on judicious management of its working capital, Receivables, inventories and other working capital parameters were kept under strict check through continuous monitoring.

INDUSTRIAL RELATIONS

During the year under review, your Company enjoyed cordial relationship with workers and employees at all levels.

DIRECTORS

In accordance with the Section 152 of the Companies Act, 2013 & Articles of Association of the Company, Mrs. Mamta Garg, Director of the Company, retire by rotation at the ensuing Annual General Meeting & being eligible offers herself for re-appointment and the Board of Directors recommends for her re-appointment.

BOARD EVALUATION

Pursuant to the provisions of the Companies Act, 2013 and applicable provisions of the SEBI(LODR) Regulations, 2015 the Board has carried out an evaluation of its own performance, the directors individually as well as the evaluation of the working of its Audit, Nomination & Remuneration Committees. The manner in which the evaluation has been carried out has been explained in the Corporate Governance Report.

CODE OF CONDUCT

The Board of Directors has approved a Code of Conduct which is applicable to the Members of the Board and all employees in the course of day to day business operations of the company. The Company believes in "Zero Tolerance" against bribery, corruption and unethical dealings / behaviors of any form and the Board has laid down the directives to counter such acts. The code laid down by the Board is known as "Code of Conduct for Board Members and Senior Menagement" which forms an Appendix to the Code. The Code has been posted on the Company’s website www.grmrice.com.

The Code lays down the standard procedure of business conduct which is expected to be followed by the Directors and the designated employees in their business dealings and in particular on matters relating to integrity in the work place, in business practices and in dealing with stakeholders. The Code gives guidance through examples on the expected behaviour from an employee in a given situation and the reporting structure.

All the Board Members and the Senior Management personnel have confirmed compliance with the Code. All Management Staff were given appropriate training in this regard.

PREVENTION OF INSIDER TRADING:

The Company has adopted a Code of Conduct for Prevention of Insider Trading with a view to regulate trading in securities by the Directors and designated employees of the Company. The Code requires pre-clearance for dealing in the Company’s shares and prohibits the purchase or sale of Company shares by the Directors and the designated employees while in possession of unpublished price sensitive information in relation to the Company and during the period when the Trading Window is closed. The Board is responsible for implementation of the Code.

All Board Directors and the designated employees have confirmed compliance with the Code.

MANAGEMENT DISCUSSION AND ANALYSIS REPORT

As required by Regulation 34 read with Para B of Schedule V of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 {‘SEBI (LODR) Regulations, 2015}, a detailed ‘Management Discussion and Analysis Report’ (MDA) is attached as a separate section forming part of the Annual Report. More details on operations and a view on the outlook for the current year are also given in the ‘Management Discussion and Analysis Report’.

BUSINESS RESPONSIBILITY REPORT

The Business Responsibility Report of your Company for the Financial Year 2020-21 forms part of this Annual Report as required under Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

HEALTH, SAFETY AND ENVIRONMENT PROTECTION:

The Company has complied with all the applicable environmental law and labour laws. The Company has been complying with the relevant laws and has been taking all necessary measures to protect the environment and maximize worker protection and safety.

ACKNOWLEDGEMENTS:

Your Company and its Directors wish to extend their sincerest thanks to the Members of the Company, Bankers,

State Government, Local Bodies, Customers, Suppliers, Executives,Staffand workers at all levels for their continuous co-operation and assistance.

FOR AND ON BEHALF OF THE BOARD OF DIRECTORS
Sd/- Sd/-
Atul Garg Mamta Garg
Place : Panipat Managing Director & Chairperson Director
Date: 01.09.2021 DIN : 02380612 DIN : 05110727