To the Members of
M/s. OLYMPIC CARDS LIMITED Chennai.
Report on the Audit of the Standalone Financial Statements
Opinion
We have audited the standalone financial statements of OLYMPIC CARDS LIMITED ("the
company"), which comprises the standalone balance sheet as at 31 March 2023 and the
standalone statement of profit and loss (including other comprehensive income), standalone
statement of changes in equity and standalone statement of cash flows for the year then
ended and notes to the standalone financial statements, including a summary of the
significant accounting policies and other explanatory information.
In our opinion and to the best of our information and according to the explanations
given to us, the aforesaid standalone financial statements give the information required
by the Companies
Act, 2013 ("the Act") in the manner so required and give a true and fair view
in conformity with the Indian Accounting Standards prescribed under section 133 of the Act
read with the
Companies (Indian Accounting Standards) Rules, 2015, as amended, ("Ind AS")
and other accounting principles generally accepted in India, of the state of affairs of
the Company as at 31st March, 2023, and its profit, total comprehensive income, the
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 specified under section 143(10) of the Act (SAs). Our
responsibilities under those
Standards are further described in the Auditors Responsibility for the Audit of the
Standalone
Financial Statements section of our report. We are independent of the Company in
accordance with the Code of Ethics issued by the Institute of Chartered Accountants of
India (ICAI) together with the ethical requirements that are relevant to our audit of the
standalone financial statements under the provisions of the Act and the Rules made
thereunder, and we have fulfilled our other ethical responsibilities in accordance with
these requirements and the 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 are those matters that, in our professional judgment, were of most
significance in our audit of the standalone financial statements of the current period.
Thesematters were addressed in the context of our audit of the standalone financial
statements as a whole, andin 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.
Key Audit Matter |
Auditors Response |
| Revenue from the sale of Goods (hereinafter referred to as
"Revenue") is recognised when the Company performs its obligation to its
customers and the amount of revenue can be measured reliably and recovery of the
consideration is probable. The timing of such recognition in case of sale of goods is when
the control over the same is transferred to the customer, which is mainly upon delivery. |
In view of the significance of the matter we applied the following audit
procedures in this area, among others to obtain sufficient appropriate audit evidence: |
| The timing of revenue recognition is relevant to the reported performance
of the Company. The management considers revenue as a key measure for evaluation of
performance. There is a risk of revenue being recorded before control is transferred. |
A. Obtaining an understanding of and assessing the design, implementation
and operating effectiveness of managements key internal controls relating to the
recognition of revenue, including those related to the reconciliation of sales records to
cash / credit card / online receipts, preparation, posting and approval of manual journal
entries relating to revenue recognition. |
| Refer Note 1 to the Standalone Financial Statements - Significant
Accounting Policies |
B. Testing the accuracy of retail revenue recorded during the year by
examining that the sale of goods transactions are in agreement with the cash / credit card
/ online receipts and deposit of cash amounts recorded in daily cash reports with bank
remittances, on sample basis. |
|
C. Obtaining reconciliation of sales as per books of account with the
sales as per Indirect tax records and inquire about reasons for differences, if any. |
OLYMPIC CARDS LTD
A HOME FOR WEDDING CARDS
Auditors Responsibilities for the Audit of the Standalone Financial Statements
Our objectives are to obtain reasonable assurance about whether the standalone
financial statements as a whole are free from material misstatement, whether due to fraud
or error, and to issue an auditors report that includes our opinion. Reasonable assurance
is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with SAs will always detect a material misstatement when it exists. Misstatements can
arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users
taken on the basis of these standalone financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and
maintain professional scepticism throughout the audit. We also:
? Identify and assess the risks of material misstatement of the standalone financial
statements, whether due to fraud or error, design and perform audit procedures responsive
to those risks, and obtain audit evidence that is sufficient and appropriate to provide a
basis for our opinion. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.
? Obtain an understanding of internal control relevant to the audit in order to design
audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the
Act, we are also responsible for expressing our opinion on whether the company has
adequate internal financial controls with reference to 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.
We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any
significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied
with relevant ethical requirements regarding independence, and to communicate with them
all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards.
From the matters communicated with those charged with governance, we determine those
matters that were of most significance in the audit of the standalone financial statements
of the current period and are therefore the key audit matters. We describe these matters
in our auditors report unless law or regulation precludes public disclosure about the
matter or when, in extremely rare circumstances, we determine that a matter should not be
communicated in our report because the adverse consequences of doing so would reasonably
be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
1. As required by the Companies(Auditors Report) Order,2020("the Order")
issued by the
Central Government of India in terms of sub-section(11) of section 143 of the Act, we
give in "Annexure", a statement on the matters specified in paragraphs 3 and 4
of the Order.
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 examinations of those books and proper returns
adequate for the purposes for our audit have been received from the branches not visited
by us;
(c) In our opinion, proper books of account as required by the law have been kept by
the company so far as it appears from our examination of those books and proper returns
adequate for the purposes of our audit have been received from the branches not visited by
us;
(d) The Balance Sheet, the Statement of Profit and Loss, the Cash Flow Statement and
Statement of Changes in Equity dealt with by this report are in agreement with the books
of account and with the returns received from the branches not visited by us;
(e) In our opinion, the aforesaid Ind AS financial statements comply with the Indian
Accounting Standards prescribed under Section 133 of the Act;
(f) On the basis of the written representations received from the directors as on 31
March, 2023 taken on record by the Board of Directors, none of the directors is
disqualified as on 31 March, 2023 from being appointed as a director in terms of Section
164
(2) of the Act;
(g) With respect to the adequacy of the internal financial controls over financial
reporting of the company and the operating effectiveness of such controls, refer to our
separate Report in
"Annexure-B";
2. With respect to the other matters to be included in the Auditors Report in
accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, in our opinion
and to the best of our information and according to explanations given to us:
i. The Company did not have any pending litigations ;
ii. The Company did not have any long-term contracts including derivative contracts for
which there were any material foreseeable losses;
iii. There has been no delay in transferring amounts, required to be transferred, to
the
Investor Education and Protection Fund by the Company.
|
FOR MRC & ASSOCIATES |
|
CHARTERED ACCOUNTANTS |
|
Firm Registration No.: 004005S |
|
G. CHIRANJEEVULU, FCA |
| Place: Chennai |
PARTNER |
| Date: 29th May, 2023 |
UDIN: 23215032BGXRFS5826 |
| Membership.No.215032 |
|
Annexure A referred in the Independent Auditors Report to the Members of OLYMPIC
CARDSLIMITED on the standalone Ind AS financial statements for the year ended 31
March, 2023 i. a. The Company has maintained proper records showing full particulars,
including quantitative details and situation of property, plant and equipment Refer para
3(1)(a)(A) of CARO 2020
b. The property, plant and equipment were physically verified during the year by the
Management in accordance with a regular programme of verification which, in our
opinion, provides for physical verification of all the property, plant and equipment at
reasonable intervals. According to the information and explanations given to us, no
material discrepancies were noticed on such verification Refer para 3(i)(a)(A) of CARO
2020
c. According to the information and explanations given to us and on the basis of our
examination of the records of the Company, the title deeds of the immovable properties
included in the fixed assets are held in the name of the Company. However, we express no
opinion of the validity of the title of the company to these properties Refer para 3(i)(c)
of CARO 2020.
ii. Intangible Assets para 3(i)(a)(B) and Para 3(i)(d) of CARO 2020 :
The Company has maintained proper records showing full particulars of intangible assets
with reference to documents such as invoices, purchase agreements, letters for securing
intangible assets by the company and is having the control and custody of the intangible
assets held in the name of the company. With Regard to revaluation of intangible assets,
according to information and explanation given to us there was no revaluation of
intangible assets by the company. Accordingly, para 3(i)(d) of CARO 2020 is not
applicable.
iii. Proceedings pending for holding Benami properties para 3(i)(e) of CARO 2020
According to the information given to us and on the basis of our examination of the
records of the company, no proceedings has been initiated or pending against the company
for holding any benami properties. Accordingly, para 3(i)(e) of CARO 2020 is not
applicable.
iv. As explained to us, the inventories other than material lying with third parties
(which have substantially been confirmed) were physically verified during the year by the
Management at reasonable intervals and no material discrepancies were noticed on such
physical verification refer para 3(ii)(a) of CARO 2020.
v. According to information and explanation given to us and on the basis of our
examination of books and records, the quarterly returns/statements have been regularly
filed by the company to the financial institutions/bank from which the company secured
Working capital Limits which are in agreement with books of accounts maintained by the
company refer para 3(ii)(b) of CARO 2020.
vi. 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. Accordingly, para 3(iii) of CARO 2020 is not
applicable.
vii. The company has not entered into any transaction in respect of loans, investments,
guarantees and security to which the provisions of Section 185, 186 of the Act would
apply. Accordingly, para 3(iv) of CARO 2020 is not applicable.
viii.According to the information and explanations given to us, the Company has not
accepted any deposits covered under Section 73 to 76 of the Act. Accordingly, para3(v) of
CARO 2020 is not applicable.
ix. According to the information and explanations given to us, the Central Government
has not specified the maintenance of cost records under Section 148(1) of the Companies
Act, 2013, for the products of the Company. Accordingly, para 3(vi) of CARO 2020 is not
applicable.
x. a. According to the information and explanations given to us and on the basis of our
examination of the records of the Company, amounts deducted / accrued in the books of
account in respect of undisputed statutory dues including Provident Fund,
Employees State Insurance, Income tax, Sales tax, Service tax, Duty of Customs, Duty
of Excise, Goods and Service Tax (‘GST), Value Added Tax, Cess and any other
material statutory dues, to the extent applicable, have generally been regularly deposited
with the appropriate authorities during the year. As explained to us, the Company have not
paid the following statutory dues which are due as on the balance sheet date not paid till
date refer para 3(vii) of CARO 2020.
i. Employees provident fund was not paid for the whole Financial Year 2022-23
amounting to .7.49 lakhs excluding penalty and interest that will be levied by the concern
authorities.
ii. Employees State Insurance was not being remitted was not paid for the whole
Financial Year 2022-23 amounting to 1.58 lakhs excluding penalty and interest that will be
levied by the concern authorities.
iii. Quarterly ETDS returns for 1 quarter (Q4) not filed and the amount due and payable
was at 2.40 lakhs excluding interest on delay in payment of tax and late fee for delay in
filing of ETDS returns. ETDS Quarterly returns Q1, Q2 & Q3 have been filed belatedly
and liable to pay penalty & interest for delay in filing of ETDS returns. No provision
for this liability made in the books of Accounts during the year under report.
iv. Monthly GST Returns in GSTR 1 & GSTR 3B filed for all the monthly belatedly
including for the month of March 2023 amounting to . 17, 59,608 was paid belatedly and
filed the GST Returns along with Interest & Penalty.
b. According to the records of the company, there are no dues of income tax, Goods and
Service tax, duty of customs, value added tax which have not been Deposited with the
appropriate authorities on account of any dispute except
(i) The GST Liability determined by the deputy commissioner (ST) of GST APPEAL, Chennai
1 vide its order dated 11-12-2022 filing of GST Returns (GSTR - 1 and GSTR - 3B) belatedly
for the following months as detailed below Total Liability of Tax & Interest
determined at
.1,64,28,042/- refer para 3(viii) of CARO 2020.
| S.No. Particulars |
January |
February |
March 2019 |
Total |
|
2019 |
2019 |
(in Rs .) |
(in Rs .) |
|
(in Rs .) |
(in Rs .) |
|
|
| 1 CGST |
25,30,095 |
19,70,658 |
21,37,497 |
66,38,250 |
| 2 SGST |
25,30,095 |
19,70,658 |
21,37,497 |
66,38,250 |
| 3 IGST |
2,30,546 |
1,98,739 |
2,24,314 |
6,53,599 |
| 4 CGST - Interest |
4,87,858 |
3,52,775 |
3,49,963 |
11,90,596 |
| 5 SGST - Interest |
4,87,858 |
3,52,775 |
3,49,963 |
11,90,596 |
| 6 IGST - Interest |
44,454 |
35,577 |
36,726 |
1,16,751 |
| TOTAL |
63,10,906 |
48,81,182 |
52,35,960 |
1,64,28,042 |
No provision for this liability had been made in the books of accounts for the year
under report by the Company refer para 3(viii) of CARO 2020.
(ii)The GST Liability determined by the Assistant Commissioner (ST) LOANSQUARE
ASSESSMENT CIRCLE vide order dated 19-05-2023 disallowing Input Tax Credit availed from
Nov 2018 to March 2019, Consequent upon filing of GSTR-1 & GSTR -3B belatedly for the
Tax period from Nov 2018 to March 2019 during the Financial Year 2018-19. The Total
Liability inclusive of Interest & Penalty amounting to .2, 17, 22,955/- determined by
the said Authority as detailed below.
| S.No. Particulars |
Tax (in Rs .) |
Interest |
Penalty |
Total |
|
|
(in Rs .) |
(in Rs .) |
(in Rs .) |
| 1 IGST |
21,24,080 |
11,17,177 |
2,12,408 |
34,53,665 |
| 2 CGST |
56,22,112 |
29,50,322 |
5,62,211 |
91,34,645 |
| 3 SGST |
56,22,112 |
29,50,322 |
5,62,211 |
91,34,645 |
| TOTAL |
1,33,68,304 |
70,17,821 |
13,36,830 |
2,17,22,955 |
No provision for this liability had been made in the books of accounts for the year
under report by the Company refer para 3(viii) of CARO 2020.
xi. There were no transactions relating to previously unrecorded income that were
surrendered or disclosed as income in the tax assessments under the Income Tax Act, 1961
(43 of 1961) during the year. Accordingly, para 3(xviii) of CARO 2020 is not applicable.
xii. Based on our audit procedures performed for the purpose of reporting the true and
fair view of the financial statements and according to the information and explanations
given to us, the company has not defaulted in repayment of dues to the Banks and financial
institutions. However, Instalments were paid to banks & Financial Institutions
belatedly. Accordingly, para 3(ix) (a) / (b) of CARO 2020 is not applicable.
xiii.According to the information and explanation given to us and the basis of
examination of books of accounts of the company, the term loan taken from the bank have
been applied for the purpose for which it was availed and nor diverted any other purpose
refer para 3(ix)(c) of CARO 2020.
xiv.According to the information and explanation given to us and the basis of
examination of books of accounts of the company, the company has not diverted/utilized
short term loans for long term purpose- refer para 3(ix)(d) of CARO 2020.
xv. According to information and explanation given to us, the company has not taken any
funds from any entity or person to meet obligation of its subsidiaries, associates or
joint ventures during the year under report. Accordingly, para 3(ix)(e) of CARO 2020 is
not applicable.
xvi. According to information and explanation given to us, the company has not raised
any loans on pledge of securities held in its subsidiaries, associates or joint ventures
during the year under report. Accordingly, para 3(ix)(f) of CARO 2020 is not applicable.
xvii. a. According to the information and explanations given to us, the Company has not
raised any money by way of initial public offer or further public offer (including debt
instrument) and any term loans during the year. Accordingly, paragraph 3 (x)(a) of CARO
2020 is not applicable.
b. According to information and explanations given to us, and on the basis of our
examination of the records of the Company has not made any preferential allotment or
private placement of shares or fully or partly convertible debentures during the year.
Accordingly, paragraph 3(x)(b) of CARO 2020 is not applicable.
xviii. According to the information and explanations given to us, no material fraud by
the
Company or on the Company by its officers or employees has been noticed or reported
during the year. Accordingly para 3(xi) of CARO 2020 is not applicable.
xix .According to the information and explanations given to us, the Company is not a
Nidhi Company. Accordingly, paragraph 3(xii) of the CARO 2020 is not applicable.
xx. According to information and explanations given to us and on the basis of our
examination of the records of the Company, all transactions with the related parties are
in compliance with Section 177 and 188 of the Act, where applicable, and the details have
been disclosed in the Ind AS financial statements, as required by the applicable
accounting standard refer para 3(xiii) of CARO 2020.
xxi. a. In our opinion, the Company has an adequate internal audit system
commensurate with the size and the nature of its business. b. We have considered the
internal audit reports for the year under audit and till date, in determining the nature,
timing and extent of our audit procedures - refer Para 3(xiv) of CARO 2020.
xxii. According to information and explanations 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 CARO 2020 is not applicable. xxiii. According to
information and explanations given to us, the Company is not required to be registered
under Section 45-IA of the Reserve Bank of India Act, 1934- accordingly para 3(xvi) of
CARO 2020 not applicable. xxiv. The Company has incurred cash losses during the financial
year covered by our audit and the immediately preceding financial year as detailed below
refer para
S.NO PARTICULARS |
F.Y 2022 2023 |
F.Y 2021 2022 |
|
(in Rs .) |
(in Rs .) |
| 1. Net Profit/(loss) as per P&L |
(4,27,31,925) |
(5,65,82,868) |
| Add: Depreciation |
1,69,41,262 |
1,78,78,189 |
| 2. Add: Loss on Sale of Fixed |
12,17,305 |
13,58,575 |
| Assets |
|
|
| Cash loss |
2,45,73,358 |
3,73,46,104 |
xxv. There has been no resignation of the statutory auditors of the Company during the
year under report. Accordingly para 3(xviii) CARO 2020 not applicable. xxvi. According to
information and explanation given to us and on the basis of examination of books of
accounts of company and financial ratios ageing and realisation of financial assets, we
are of the opinion no material uncertainty exist as on the date of audit report and the
company is capable of meeting its liabilities existing on the date of balance sheet and
also falls due within a period of one year from the balance sheet date refer Para 3(xix)
of CARO 2020. xxvii. According to information and explanation give to us and on the basis
of examination of books of accounts of the company CSR rules does not apply to this
company. Accordingly transfer of unspent CSR funds para 3(xx) of CARO 2020 not applicable.
FOR MRC & ASSOCIATES
CHARTERED ACCOUNTANTS Firm Registration No.: 004005S
|
|
G. CHIRANJEEVULU, FCA |
| Place: |
Chennai |
PARTNER |
| Date: |
29.05.2023 |
Membership.No.215032 |
|
|
UDIN: 23215032BGXRFS5826 |
Annexure B to the Independent Auditors report on the standalone financial statements
of
OLYMPICCARDS LIMITED for the year ended 31 March 2023
Report on the internal financial controls with reference to the aforesaid standalone
financial statements under Clause (i) of Sub-section 3 of Section 143 of the Companies
Act, 2013
(Referred to in paragraph 1(A) (g) under ‘Report on Other Legal and Regulatory
Requirements section of our report of even date)
Opinion
We have audited the internal financial controls with reference to financial statements
of
OLYMPIC CARDS LIMITED ("the Company") as of 31 March 2023 in conjunction
with our audit of the standalone financial statements of the Company for the year ended on
that date. In our opinion, the Company has, in all material respects, adequate internal
financial controls with reference to financial statements and such internal financial
controls were operating effectively as at 31 March 2023, based on the internal financial
controls with reference to financial statements criteria established by the Company
considering the essential components of internal control stated in the Guidance Note on
Audit of Internal Financial Controls Over Financial
Reporting issued by the Institute of Chartered Accountants of India (the "Guidance
Note").
Managements Responsibility for Internal Financial Controls
The Companys management and the Board of Directors are responsible for establishing
and maintaining internal financial controls based on the internal financial controls with
reference to financial statements criteria established by the Company considering the
essential components of internal control stated in the Guidance Note. These
responsibilities include the design, implementation and maintenance of adequate internal
financial controls that were operating effectively for ensuring the orderly and efficient
conduct of its business, including adherence to companys policies, the safeguarding of
its assets, the prevention and detection of frauds and errors, the accuracy and
completeness of the accounting records, and the timely preparation of reliable financial
information, as required under the Companies Act, 2013 (hereinafter referred to as
"the Act").
Auditors Responsibility
Our responsibility is to express an opinion on the Companys internal financial
controls with reference to financial statements based on our audit. We conducted our audit
in accordance with the Guidance Note and the Standards on Auditing, prescribed under
section 143(10) of the Act, to the extent applicable to an audit of internal financial
controls with reference to financial statements. 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 with reference to
financial statements were established and maintained and whether such controls operated
effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of
the internal financial controls with reference to financial statements and their operating
effectiveness. Our audit of internal financial controls with reference to financial
statements included, obtaining an understanding of such internal financial controls,
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 standalone
financial statements, whether due to fraud or error. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our audit opinion on
the Companys internal financial controls with reference to financial statements.
Meaning of Internal Financial controls with Reference to Financial Statements
A companys internal financial controls with reference to financial statements is a
process designed to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles. A companys internal financial controls
with reference to financial statements include 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 authorisations of management and directors of the company; and
(3) provide reasonable assurance regarding prevention or timely detection of
unauthorised acquisition, use, or disposition of the companys assets that could have a
material effect on the financial statements.
Inherent Limitations of Internal Financial controls with Reference to Financial
Statements
Because of the inherent limitations of internal financial controls with reference to
financial statements, 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 with
reference to financial statements to future periods are subject to the risk that the
internal financial controls with reference to financial statements may become inadequate
because of changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate.
FOR MRC & ASSOCIATES CHARTERED ACCOUNTANTS Firm Registration No.: 004005S
|
|
G. CHIRANJEEVULU, FCA |
| Place: |
Chennai |
PARTNER |
| Date: |
29.05.2023 |
Membership.No.215032 |
|
|
UDIN: 23215032BGXRFS5826 |
+91-9892691696
