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Jyoti Ltd Auditor Reports

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Jyoti Ltd Share Price Auditors Report

To the Members JYOTI LIMITED

Report on the Audit of the Standalone Financial Statements

Opinion

We have audited the accompanying Standalone Financial Statements of Jyoti Limited ("the Company"), which comprise the Balance Sheet as at 31st March, 2025, the Statement of Pro t and Loss (including Other Comprehensive Income), the Cash Flow Statement and the Statement of Changes in Equity for the year then ended, and a summary of signi cant 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 accounting principles generally accepted in India, of the state of affairs of the Company as at 31st March, 2025, and its Pro t (including Other Comprehensive Income), Changes in Equity and its Cash Flows for the year ended on that date.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) speci ed under Section 143(10) of the Act. Our responsibilities under those SAs 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 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 ful lled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is suf cient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key Audit Matters (KAM) are those matters that, in our professional judgment, were of most signi cance 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 determined the following matter as Key Audit Matters for the year.

The Key Audit Matters How our audit addressed the Key Audit Matter
Evaluation of uncertain Direct and Indirect Tax Positions
Direct Tax & Indirect Tax Our audit procedures include the following substantive procedures:
The Company has material uncertain tax positions including matters in dispute which involves Obtained understanding of key uncertain tax positions; and
signi cant judgment to determine the possible We along with our internal tax experts -
outcome of these disputes. Refer Note 24(3) to the Standalone Financial - Read and analyzed select key correspondences, external legal opinions / consultations by Management for key uncertain tax positions;
Statements. - Discussed with appropriate senior Management and evaluated Managements underlying key assumptions in estimating the tax provisions; and
- Assessed Managements estimate of the possible
outcome of the disputed cases.

Description of Key Audit Matters

Other Information

The Companys Management and Board of Directors are responsible for the other information. The other information comprises the information included in the Companys Annual Report, 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 obtained in the audit or otherwise appears to be materially misstated.

We have been provided the aforesaid reports and based on the work we have performed, we did not observe any

material misstatement of this other information and accordingly, we have nothing to report in this regard.

Responsibility of Management and Those Charge with Governance for the Standalone Financial Statements

The Companys Management and Board of Directors are 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 state of affairs, pro t (including Other Comprehensive Income), Changes in Equity and Cash Flows of the Company in accordance with the accounting principles generally accepted in India, including the Indian Accounting Standards (Ind AS) speci ed under Section 133 of the Act. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal nancial 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 Statements that give a true and fair view and are free from material misstatement, whether due to fraud or error which have been used for the purpose of preparation of the Standalone Financial Statements by the Directors of the Company, as aforesaid.

In preparing the Standalone Financial Statements, The Management and Board of Directors are 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 or Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Board of Directors is also responsible for overseeing the Companys nancial 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 in uence 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:

a. 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 suf cient 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.

b. 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 Act, we are also responsible for expressing our opinion on whether the Company has adequate internal nancial controls system with reference to Standalone Financial Statements in place and the operating effectiveness of such controls.

c. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and

related disclosures made by the Management.

d. Conclude on the appropriateness of Managements use of the going concern basis of accounting in preparation of Standalone Financial Statements and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast signi cant 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.

e. 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.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and signi cant audit ndings, including any signi cant de ciencies 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 signi cance 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 bene ts of such communication.

Report on other Legal and Regulatory Requirements

1. As required by the Companies (Auditors Report) Order, 2016 ("the Order") issued by the Central Government of India in terms of sub-section (11) of Section 143 of the Companies Act 2013, we give in the Annexure A, a statement on the matters speci ed in paragraphs 3 and 4 of the Order to the extent applicable.

2. As required by Section 143(3) of the Act, we report that:

a) We have sought and obtained all the information and explanations which to the best of our knowledge

and belief were necessary for the 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, Statement of Pro t and Loss (including Other Comprehensive Income), the Statement of Changes in Equity and 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 Ind AS speci ed under

Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014.

e) On the basis of written representations received from the Directors as on 31st March, 2025, and taken on record by the Board of Directors, none of the directors is disquali ed as on 31st March, 2025, from being appointed as a Director in terms of Section 164(2) of the Companies Act, 2013;

f) With respect to the adequacy of the internal nancial controls with reference to nancial statements of the

Company and the operating effectiveness of such controls, refer to our separate Report in "Annexure-B".

g) With respect to the other matters to be included in the Auditors Report in accordance with the requirements of Section 197(16) of the Act, as amended, in our opinion and to the best of our information and according to the explanations given to us, the remuneration paid by the Company to its Directors during the year is in accordance with the provisions of section 197 of the Act and is not in excess of the limit laid down under this section.

h) With respect to the other matters included in the Auditors Report in accordance with the 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) Companys Ongoing operations with improved business prospects, continues to execute orders in hand, increasing & giving additional focus on turnover of spares, retro t & service orders which contribute good margin, positive EBITDA, robust cost control which enhance Companys ability to continue as a Going Concern inspite of Accumulated Losses and erosion in the Net Worth.

(ii) The Company has disclosed the impact of pending litigations on its nancial position in its

Financial Statements as referred to Note No 24(3).

(iii) 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 derivatives contracts.

(iv) There has been no delay in transferring amounts, required to be transferred, to the Investor

Education and Protection Fund by the Company except dividend under dispute amounting to

6.67 Lakhs, which is subjudice.

(v) (a) The Management has represented that, to the best of its knowledge and belief, no funds (which are material either individually or in the aggregate) have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other person or entity, including foreign entity ("Intermediaries"), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest in other persons or entities identi ed in any manner whatsoever by or on behalf of the Company ("Ultimate Bene ciaries") or provide any guarantee, security or the like on behalf of the Ultimate Bene ciaries.

(b) The Management has represented, that, to the best of its knowledge and belief, no funds (which are material either individually or in the aggregate) have been received by the Company from any person or entity, including foreign entity ("Funding Parties"), with the understanding, whether recorded in writing or otherwise, that the Company shall, whether, directly or indirectly, lend or invest in other persons or entities identi ed in any manner whatsoever by or on behalf of the Funding Party ("Ultimate Bene ciaries") or provide any guarantee, security or the like on behalf of the Ultimate Bene ciaries.

(c) Based on the audit procedures that have been considered reasonable and appropriate in the circumstances, nothing has come to our notice that has caused us to believe that the representations under sub-clause (i) and (ii) of Rule 11(e), as provided under (a) and (b) above, contain any material misstatement.

(vi) The Company has not declare or paid any dividend during the year in contravention of the

provisions of Section 123 of the Companies Act, 2013.

(vii) The Company is using an accounting software for maintaining its books of accounts. Based on our examination and explanations and assurance given to us by the Management that audit trail feature of the said software was enabled and operated throughout the year for all relevant transactions recorded in the software and there were no instances of the audit trail feature which has been tampered with. We have relied on the assurance of the Management on this matter.

FOR AMIN PARIKH & CO.
CHARTERED ACCOUNTANTS
FRN : 100332W
CA SAMIR R. PARIKH
PARTNER
Place : VADODARA M. No. : 41506
Date : 27/05/2025 UDIN : 25041506BMGSYT3992

Annexure-A to Independent Auditors Report

Annexure Referred to in Independent Auditors Report to the members of the Company on the Standalone Financial

Statements for the year ended 31st March, 2025, we report that:

(i) (a) The Company has maintained proper records showing full particulars, including quantitative details and

situation of Fixed Assets.

(b) Fixed Assets have been physically veri ed by the Management during the year as per the phased program of physical veri cation of xed assets. As informed to us, the program is such that all the xed assets will get physically veri ed in every year. In our opinion the same is reasonable having regard to the size of the Company and the nature of its xed assets. No material discrepancies were noticed on such veri cation.

(c) According to the information and explanation given to us and on the basis of our examination of the

records of the Company, the title deeds of immovable properties are held in the name of the Company.

(d) According to the information and explanation given to us and on the basis of our examination of the

records of the Company, the Company has not carried out any revaluation reserve during the year.

(e) According to the information and explanation given to us and on the basis of our examination of the records of the Company, there are no Benami Properties held by Company and there is no proceeding pending or initiated against the Company.

(ii) (a) As explained to us, the inventory (except those lying with contractors) has been physically veri ed by the Management at the year end. According to the information and explanations given to us, there was no material discrepancies were noticed on such physical veri cation of inventory as compared to the book records.

(b) During the year Company has not been sanctioned working capital limits in excess of 5 crores, in

aggregate, from banks or nancial institutions on the basis of security of current assets.

(iii) According to the information and explanations given to us, the Company has not granted any loans, secured or unsecured to Companies, Firms, Limited Liability Partnerships or Other Parties covered in the register maintained under Section 189 of the Companies Act, 2013. Hence, provisions of sub clauses 3 (iii) (a), (b) & (c) are not applicable to the Company.

(iv) According to information and explanations given to us, the Company has complied with the provisions of

Section 185 and 186 of the Companies Act, 2013 in respects of loans, investments, guarantees and security.

(v) According to the information and explanations given to us, the Company has not accepted any deposits from

the Public and there are not any deemed deposits.

(vi) To the best of our knowledge and explanations provided by the Management, the maintenance of cost records has been prescribed by the Central Government under sub-section (1) of Section 148 of the Companies Act, 2013. Such accounts and records have been made and are maintained by the Company.

(vii) According to the information and explanations given to us in respect of statutory and other dues:

(a) The Company has been generally regular in depositing undisputed statutory dues including Provident Fund, Employees State Insurance, Income-Tax, Duty of Customs, Goods and Service Tax, and any other material statutory dues to the appropriate authorities during the year. Based on our audit procedures and according to the information and explanation given to us, there are no arrears of statutory dues which has remained outstanding as at 31st March, 2025 for a period of more than six months from the date they

became payable.

(b) According to the information and explanations given to us and on the basis of the records produced before us by the Company, except for the cases stated below, there are no material dues payable in respect of Income Tax or Goods & Service Tax or Duty of Customs or Duty of Excise or Value Added Tax and Goods & Service Tax which have not been deposited on account of any dispute.

Sr.no Name of the Statute & Nature of Dues Total Demand ( Lakhs) Period Forum where dispute is pending
1 The Finance Act, 1994
Central Excise & Service Tax
(Service Tax) 1.60 Dec,04 To Nov,09
Appellate Tribunal Ahmedabad.
The Superintendent, Central
0.10 Sep,13 To Jun,14 Excise, Customs and Service Tax,
Vadodara
Central Excise & Service Tax
116.87 July,12 To Apr,16
Appellate Tribunal, Ahmedabad.
Superintendent CGST & Central
0.17 Apr,16 To June,17 Excise, Div-I, Range-IV, Vadodara
I.
Deputy Commissioner of State Tax
Enforcement, Division-5, Range-10,
27.07 July,17 To Mar,18
Unit-Ghatak-40, Raopura,
Vadodara-390001
Assistant Commissioner of State
Tax Enforcement, Division-5,
55.26 Apr,18 To Mar,19
Range-10, Unit-Ghatak-40,
Raopura, Vadodara-390001
Assistant Commissioner of State
Tax Enforcement, Division-5,
12.86 Apr,19 To Mar,20
Range-10, Unit-Ghatak-40,
Raopura, Vadodara-390001
2 Income Tax Commissioner of Income Tax
182.23 FY 2018-19
(Appeals)
Commissioner of Income Tax
10,816.76 FY 2019-20
(Appeals)
Commissioner of Income Tax
1,952.16 FY 2021-22
(Appeals)

(viii) According to information and explanations given to us, the Company has no transactions which are not recorded in the book of accounts of previous years and the company has not surrendered or disclosed any such income during the year in the tax assessments under the Income Tax Act, 1961.

(ix) The Company has no overdue amount as on 31st March, 2025.

(x) (a) According to information and explanation given to us, the Company did not raise money by way of initial public offer or further public offer (including debt instruments) and term loans during the year. Accordingly, paragraph 3(x) of the Order requiring to report application of money raised were applied for the purposes for which money has been raised is not applicable.

(b) According to information and explanation given to us, the Company did not raise money by way of preferential allotment or private placement of shares or convertible debentures (fully, partially or optionally convertible) and term loans during the year under review. Accordingly, Section 42 and Section 62 of the Companies Act, 2013 and paragraph 3(x) of the Order requiring to report application of money raised were applied for the purposes for which money has been raised is not applicable.

(xi) (a) As per information and explanations given to us, no material fraud by the Company or any fraud on the

Company by its of cers or employees has been noticed or reported during the course of our audit.

(b) As no material fraud by the Company or any fraud on the Company by its of cers or employees has been noticed or reported during the course of our audit, there is no need to le Form ADT-4 as prescribed under Rule 13 of Companies (Audit and Auditors) Rules, 2014 with the Central Government.

(c) As per information and explanations given to us, the company has not received any complain which is

considered as whistle-blower complaints.

(xii) According to the information and explanation given to us, the Company is not a Nidhi Company. Accordingly,

paragraph 3(xii) of the Order is not applicable.

(xiii) According to information and explanation given to us, transactions with the related parties are in compliance with Sections 177 and 188 of Companies Act, 2013 where applicable and the details of such transactions have been disclosed in the Standalone Financial Statements etc., as required by the applicable accounting standards;

(xiv) (a) In our opinion and based on our examination, the Company has an internal audit system commensurate with the size and nature of its business, the Company has entrusted the work of internal audit to an external agency.

(b) We have considered the internal audit reports of the Company issued till date, for the period under audit.

(xv) According to information and explanation given to us, the Company has not entered into any non-cash transactions with Directors or persons connected with him. Accordingly, paragraph 3(xv) of the Order is not applicable.

(xvi) The Company is not required to be registered under Section 45-IA of the Reserve Bank of India Act, 1934.

(xvii) Based on the cash ow reports provided to us by Management, the Company has not incurred any cash losses

in the nancial year and in the immediately preceding nancial year.

(xviii) There has been no resignation of the statutory auditors during the year and accordingly paragraph 3(xviii) of the

Order is not applicable.

(xix) According to the information and explanations given to us and on the basis of the nancial ratios, ageing and expected dates of realization of nancial assets and payment of nancial liabilities, other information accompanying the nancial statements, our knowledge of the Board of Directors and management plans and based on our examination of the evidence supporting the assumptions, nothing has come to our attention, which causes us to believe that any material uncertainty exists as on the date of the audit report that Company is not 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. We, however, state that this is not an assurance as to the future viability of the company. We further state that our reporting is based on the facts up to the date of the audit report and we neither give any guarantee nor any assurance that all liabilities falling due within a period of one year from the balance sheet date, will get discharged by the company as and when they fall due.

(xx) The Company is not required apply Section 135, as it does not ful ll criteria under that section, thus paragraph

3(xx) of the Order is not applicable.

(xxi) 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 there is not any quali cations or adverse remarks by the respective auditors in the Companies (Auditors Report) Order, 2020 (CARO) reports of the Companies included in the Consolidated Financial Statements.

FOR AMIN PARIKH & CO.

CHARTERED ACCOUNTANTS

FRN : 100332W

CA SAMIR R. PARIKH

PARTNER

Place : VADODARA M. No. : 41506 Date : 27/05/2025 UDIN : 25041506BMGSYT3992

Annexure B to the Independent Auditors Report

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies

Act, 2013 ("the Act")

We have audited the internal nancial controls over nancial reporting of Jyoti Limited ("the Company") as of 31st March, 2025 in conjunction with our audit of the Standalone Financial Statements of the Company for the year ended on that date.

Managements Responsibility for Internal Financial Controls

The Companys Management is responsible for establishing and maintaining internal nancial controls based on the internal control over nancial 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. These responsibilities include the design, implementation and maintenance of adequate internal nancial controls that were operating effectively for ensuring the orderly and ef cient conduct of its business, including adherence to companys policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable nancial information, as required under the Companies Act, 2013.

Auditors Responsibility

Our responsibility is to express an opinion on the Companys internal nancial controls over nancial 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, issued by ICAI and deemed to be prescribed under Section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal nancial 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 nancial controls over nancial 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 nancial controls system over nancial reporting and their operating effectiveness. Our audit of internal nancial controls over nancial reporting included obtaining an understanding of internal nancial controls over nancial 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 Ind AS Financial Statements, whether due to fraud or error.

We believe that the audit evidence we have obtained is suf cient and appropriate to provide a basis for our audit

opinion on the Companys internal nancial controls system over nancial reporting.

Meaning of Internal Financial Controls over Financial Reporting

A Companys internal nancial control over nancial reporting is a process designed to provide reasonable assurance regarding the reliability of nancial reporting and the preparation of nancial statements for external purposes in accordance with generally accepted accounting principles. A Companys internal nancial control over nancial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly re ect 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 nancial controls over nancial 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 nancial controls over nancial reporting to future periods are subject to the risk that the internal nancial control over nancial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion, the Company has, in all material respects, an adequate internal nancial controls system over nancial reporting and such internal nancial controls over nancial reporting were operating effectively as at 31st March, 2025, based on the internal control over nancial 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.

FOR AMIN PARIKH & CO.
CHARTERED ACCOUNTANTS
FRN : 100332W
CA SAMIR R. PARIKH
PARTNER
Place : VADODARA M. No. : 41506
Date : 27/05/2025 UDIN : 25041506BMGSYT3992

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