Polo Queen Industrial and Fintech Ltd Directors Report

To

The Members,

Your Directors are pleased to present the 40th ANNUAL REPORT on the operational and business performance of the Company together with the Audited Financial Statements (Standalone and Consolidated) for the Financial Year ended March 31, 2024.

FINANCIAL RESULTS :

The salient features of the Companys working for the year under review are as under:

(Amount in Thousands)

	Standalone		Consolidated
Particulars	Year Ended	Year Ended	Year Ended	Year Ended
	31.03.2024	31.03.2023	31.03.2024	31.03.2023
Sales and other Income	685103.53	779027.69	706423.97	781225.02
Profit /(Loss) before Interest and Depreciation	36077.53	55113.01	57202.36	57139.16
Less: Interest	15261.38	17901.57	17024.55	19113.01
Profit/(Loss) before Depreciation	20816.15	37211.44	40177.81	38026.15
Less: Depreciation	2477.77	2685.96	2477.77	2685.96
Profit/(Loss) Before Taxation	18338.38	34525.48	37700.04	35340.19
Less: Provision for Taxation (net)	5072.16	11277.02	8308.72	11399.71
Less: Tax Adjustment relating to prior years	615.93	253.73	620.33	245.09
Less: Deferred Tax	28.04	127.46	28.04	127.46
Net Profit/ (Loss) after Tax	12622.25	22867.27	28742.95	23567.93

OPERATIONS

The net revenues from operations reduced to Rs.6844.03 Lakhs from Rs. 7786.74 Lakhs in 2022-23. Profit before tax decreased to Rs.183.39 Lakhs from Rs.345.25 Lakhs

in 2022-23. The net profit was 126.22 Lakhs compared

to 228.67 Lakhs in the previous year.

The operating and financial performance of your Company has been covered in the Management Discussion and Analysis Report which forms part of the Annual Report.

BUSINESS OVERVIEW & KEY DEVEOPMENTS

The FMCG business of your company continues to remain a very attractive proposition. As India steadily moves towards being a USD 10 Trillion economy, we expect sustained and increasing demand for all kinds of FMCG products both from the rural and urban segments.

To that end your company is steadfastly focussed on increasing its distribution channels using modern trade, online sales and through conventional sales mediums.

Active work is also ongoing to increase our range of FMCG products.

In addition, your Directors are extremely pleased to report that your company has signed well known Bollywood actor and celebrity Mrs. Raveena Tandon to endorse some of your companys FMCG products. Mrs. Raveena Tandon has a pan India fan following since decades with an excellent reputation. Using Mrs. Raveena Tandon as a brand ambassador will go a long way in attracting new consumers as well as increasing the attractiveness and acceptance of your companys products amongst customers across the board.

With the foregoing efforts we expect a substantial jump in your companys revenue for FY24-25.

With regard to the Mahad Agro Processing Project, your company continues to be in active discussion with Financial Institutions to achieve suitable breakthrough in the fundraising endeavour to take this project towards execution stage. As previously informed, the Mahad Agro Processing project has been granted mega project status from the Government of Maharashtra. Your company will be availing the applicable benefits from the mega project status once commercial production starts at Mahad.

Your companys Mahad agro processing project will be a major consumer of cash crops which will benefit farm labour across India and align with the Government policy to encourage the farming community to cultivate crops having a positive impact on the countrys water table and to reduce the Government subsidy bills.

Regarding application of the product output from the Mahad project, in addition to an increasing application in Food and Pharmaceuticals, the products produced at Mahad are also likely to find application in electronics and construction industry in the future.

With the all-pervading Digital Revolution, your companys proposed Data Centre initiative at Dombivli remains very much functioning. We continue to work on fundraise initiatives to take forward this project with its increasing financial attractiveness against major demand uptake.

Your companys green field expansion projects have products and services having multifaceted applications and this bodes well for your companys future.

Amidst global headwinds and general international geopolitical instability, India remains an oasis of growth and stability as the fastest growing major economy in the world. With its committed expansion endeavours, your company is extremely well positioned to take advantage of Indias growth momentum in the ensuing years.

CONSOLIDATED ACCOUNTS

The Consolidated Financial Statements of the Company are prepared in accordance with Section 129 of the Companies Act, 2013 ("Act") read with relevant Accounting Standards issued by the Institute of Chartered Accountants of India and forms part of this Annual Report. Pursuant to Section 136 of the Act, the standalone financial statements of the Company and the consolidated financial statements along with the relevant documents form part of this Annual Report and separate audited accounts in respect of the subsidiary are available on the website of the Company.

DIVIDEND

With a view to conserving the resources of your Company, your Directors have decided not to recommend Dividend for the year.

Your Company has approved a policy for Dividend distribution and the same is uploaded on the Companys website which can be accessed using the link https://www.poloqueen.com/pdf/dividend-distribution-policy.pdf

RESERVES

The Company has not transferred any amount to the general reserves during the year.

BUSINESS RISK MANAGEMENT

The Company manages and monitors principal risks and uncertainties that can impact the ability of the Company to achieve its targets/objectives. Timely reports are placed before the board for considering various risks involved in the Companys business/operations. The Board evaluates these reports and necessary/corrective action is then taken.

A brief report on risk evaluation and management is provided under Managements Discussion and Analysis Report forming part of this Annual Report.

Your Company has approved a policy for Risk Management and the same is uploaded on the Companys website which can be accessed using the link https://www.poloqueen.com/pdf/risk-management-policy.pdf

INTERNAL CONTROL SYSTEMS AND THEIR

ADEQUACY

Your Company has in place adequate internal financial control system commensurate with the size of its operations. Internal control systems comprising of policies and procedures are designed to ensure sound management of your Companys operations, safe keeping of its assets, prevention and detection of frauds and errors, optimal utilisation of resources, reliability of its financial information and compliance. Systems and procedures are periodically reviewed by the Audit Committee to maintain the highest standards of Internal Control. During the year under review, no material or serious observation has been received from the Auditors of your Company citing inefficiency or inadequacy of such controls. An extensive internal audit is carried out by Internal Auditor of the Company and post audit reviews are also carried out to ensure follow up on the observations made.

DIRECTORS

As on March 31, 2024, the Board of Directors of your Company comprises of Ten (10) Directors consisting of Two (2) Whole Time Director and Eight (8) Non-Executive Directors, out of which Five (5) are Independent Directors including one Woman Independent Director. The constitution of the Board of the Company is in accordance with Section 149 of the Act, and Regulation 17 of the Securities and Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015 ("Listing Regulation").

On the basis of the written representations received from the directors, none of the above directors are disqualified under Section 164 (2) of the Act.

The Company has adhered to Section 152 of the the Act Mr. Nandlal Sanghai (DIN: 00181592) and Mr. Prabhas Sanghai (DIN: 00302947), who retired by rotation, were reappointed as a Director at the 39th Annual General Meeting. The Board recommends the reappointment of Mr. Rahulkumar Nandlal Sanghai (DIN: 00181745) and Mr. Umesh Kumar Agarwalla (DIN: 00231799), who shall be retired by rotation and, being the longest-serving director, is eligible and has offered themself for reappointment.

Mr. Shridatta Haldankar Suresh (DIN:08342307), who was appointed as an Independent Director of the Company has completed his first tenure of 5 years on January 28, 2024 and was re-appointed by the shareholders in the 39th Annual General Meeting held on September 28, 2023 for a second term of 5 years commencing with effect from January 29, 2024 till January 29, 2029 (both days inclusive).

KEY MANAGERIAL PERSONNEL

In terms of Section 203 of the Act, following are the KMP of the Company as on March 31, 2024:

Mr. Umesh Kumar Agarwalla, Whole Time Director

Mr. Udit Sanghai, Whole Time Director and Chief Financial Officer

Ms. Muskan Khandal, Company Secretary & Compliance Officer

Ms. Rachna Baria resigned from her position as Company Secretary & Compliance Officer on August 09,

2023. To fill the vacancy created by her resignation, Ms. Namrata Maheshwari was appointed as Compliance Officer effective from November 08, 2023. However, following the appointment of Ms. Muskan Khanal as Company Secretary & Compliance Officer on January 07, 2024, Ms. Namrata Maheshwari resigned from her role as Compliance Officer, effective from January 06, 2024.

The details of Directors seeking re-appointment as required under Regulation 36(3) of the Listing Regulations are given in the notice of the ensuing Annual General Meeting, which is being sent to the Shareholders along with Annual Report.

SENIOR MANAGEMENT PERSONNEL

In terms of the Listing Regulations, the Company has identified the "Senior Management Personnel" which comprise all the Key Managerial Personnel of the Company excluding Non-Executive and Independent Directors.

ANNUAL EVALUATION OF THE BOARD, ITS

COMMITTEES AND INDIVIDUAL DIRECTORS

The Board has carried out an annual performance evaluation of the Directors individually including Independent Directors, Board as a whole and of its various committees on parameters such as skills, knowledge, participation in meetings, contribution towards Corporate Governance practices, compliance with code of ethics etc.

The Independent Directors have carried out a performance evaluation of non-independent Directors, Chairman of the Board and Board as a whole with respect to knowledge to perform the role, time and level of participation, performance of duties and level of oversight and professional conduct and independence.

The Directors expressed their satisfaction with the evaluation process.

DECLARATION BY THE INDEPENDENT DIRECTORS

The Company after due assessment took on record the necessary declarations received from each of the Independent Directors under Section 149(7) of the Act, that they meet the criteria of Independence laid down in Section 149(6) of the Act, and Regulation 16(1)(b) of the Listing Regulations. In terms of Regulation 25(8) of the Listing Regulations, the Independent Directors have confirmed that they are not aware of any circumstance or situation, which exist or may be reasonably anticipated, that could impair or impact their ability to discharge their duties. Further, all the Independent Directors on the Board of the Company are registered with the Indian Institute of Corporate Affairs, Manesar, Haryana ("IICA") as notified by the Central Government under Section 150(1) of the Act and shall undergo online proficiency self-assessment test within the time prescribed by the IICA, if applicable. The Board after taking these declarations/ disclosures on record and acknowledging the veracity of the same, is of the opinion that the Independent Directors of the Company possess requisite qualifications experience, expertise, hold highest standards of integrity and are independent of the Management of the Company. The terms and conditions of appointment of Independent Directors are available on t h e w e b s i t e o f t h e C o m p a n y https://www.poloqueen.com

FAMILIARIZATION PROGRAMME FOR DIRECTORS

The Independent Directors of the Company are persons of integrity, possessing rich experience and expertise in the field of corporate management, finance, capital market, economic and business information. The Company has issued appointment letter to the Independent Directors setting out in detail, the terms of appointment, duties, roles & responsibilities and expectations of the Independent Director. The Board of Directors has complete access to the information within the Company. Presentations are regularly made to the Board of Directors / Audit Committee / Nomination, Remuneration and Compensation Committee / Stakeholders Relationship Committee on various related matters, where Directors have interactive sessions with the Management. Further the Managing Director also holds one to one discussion with the newly appointed Director to familiarize with the Companys operations. The details of the Companys familiarization programme for Independent Directors can be accessed at website of the Company https://www.poloqueen.com

CODE OF CONDUCT FOR DIRECTORS & SENIOR

MANAGEMENT

The Board has adopted a Code of Conduct for Directors & Senior Management in accordance with the provisions of the Act, and Regulation 17(5) of Listing Regulations.

The Code also incorporates the duties of Independent Directors. All the Board Members and Senior Management Personnel have confirmed compliance with the Code. A declaration to that effect signed by the Managing Director forms part of the Corporate Governance Report. A copy of the Code has been put on the Companys website.

COMPLIANCE WITH SECRETARIAL STANDARDS ON

BOARD AND GENERAL MEETINGS

The Board of Directors affirms that the Directors have devised proper systems to ensure compliance with the provisions of all applicable Secretarial Standards issued by the Institute of Companies Secretaries of India and that such systems are adequate and operating effectively. The Company has complied with the applicable Secretarial Standards.

BOARD MEETINGS

During the year, Seven Board Meetings were held, details of which are given in the Corporate Governance Report. The intervening gap between two consecutive meetings was within the period prescribed under the Act, Secretarial Standards on Board Meetings and Listing Regulations as amended from time to time

BOARD COMMITTEES

The Board has constituted following Committees in compliance with the requirements of the business and relevant provisions of applicable laws and statutes:

Audit Committee

Nomination Remuneration Committee

Stakeholders Relationship Committee

Risk Management Committee

All decisions pertaining to the constitution of the Committees, appointment of members and fixing of terms of reference/role of the Committees are taken by the Board of Directors.

Details of the role and composition of these Committees, including the number of meetings held during the financial year and attendance at meetings, are provided in the Corporate Governance Report, which forms a part of the Annual Report.

SUBSIDIARY, JOINT VENTURE OR ASSOCIATE

COMPANIES

The Company does not have any Joint Venture or

Associate Company. The details of the performance of the subsidiary companies are as follows:

i. POLO QUEEN CAPITAL LIMITED (PQCL)

PQCL is a wholly owned subsidiary of the Company. It was incorporated on March 15, 2016 for the purpose of carrying on the business of Non-Banking Finance Company. PQCL has received Certificate of Registration from the Reserve Bank of India dated September 22, 2017 for carrying on the business of Non-Banking Financial Institution without accepting public deposits. PQCL has commenced its Financial Business. PQCL has invested funds in Equities through portfolio management consultants. As on 31st March 2024, the PQCLs Net Owned Funds are Rs. 438.18 Lakhs. PQCL earned profit of Rs. 160.80 Lakhs through its operations during the year.

ii. POLO QUEEN SOLUTIONS LIMITED (PQSL)

PQSL is a wholly owned subsidiary of the Company. PQSL was incorporated on March 3, 2016. The plans for activities in this company will be shared with you once this fructifies. The authorised Share Capital and paid up Share capital of PQSL are 10.00 lakhs and 5.00 lakhs respectively. As on 31st March 2024, PQSLs Networth is Rs.4.82 Lakhs. PQSL earned profit of Rs. 0.20 Lakhs through its operations during the year.

iii. POLO QUEEN PHARMA TRADE INDUSTRY

LIMITED (PQPL)

PQPL is a wholly owned subsidiary of the Company. It was incorporated on March 3, 2016. The plans for activities in this company will be shared with you once this fructifies. The authorised Share Capital and paid up Share capital of PQPL are 10.00 lakhs and 5.00 lakhs respectively. As on 31st March 2024, PQPLs Networth is Rs. 4.83 Lakhs. The Company earned profit of Rs. 0.20 Lakhs through its operations during the year.

A statement containing salient features of the financial statements in Form AOC-1, as required under Section 129 (3) of the Act, forms a part of this Annual Report.

Your Company has approved a policy for determining material subsidiaries and the same is uploaded on the Companys website which can be accessed using the link https://www.poloqueen.com/pdf/revised-policy-on-material-subsidiary.pdf As per this Policy, your Company does not have any material subsidiary.

RELATED PARTY TRANSACTIONS

All transactions entered into with related parties as defined under the Act, and Listing Regulations during the financial year were on an arms length basis and in the ordinary course of business.

The policy has been disclosed on the website of the Company at www.poloqueen.com. Web link for the same is https://www.poloqueen.com/pdf/policy-on-related-party-transactions(2).pdf

The particulars of contracts or arrangements with related parties referred to in Section 188(1) and applicable rules of the Companies Act, 2013 in Form AOC-2 is provided as Annexure 1 to this Annual Report.

NOMINATION AND REMUENRATION POLICY:

A committee of the Board named as "Nomination and Remuneration Committee" has been constituted to comply with the provisions of Section 178 of the Act and Regulation 19 of Listing Regulations to recommend the Companys policy on directors appointment and remuneration, including criteria for determining qualifications, positive attributes, independence of a director and other matters and to frame proper systems for identification, appointment of Directors & KMPs, payment of remuneration to them and evaluation of their performance. The policy is also posted on the Companys website at www.poloqueen.com

PARTICULARS OF LOANS, GUARANTEES OR

INVESTMENTS :

The particulars of loans given, guarantees given, investments made and securities provided by the Company during the year under review, are in compliance with the provisions of Section 186 of the Act and the Rules made thereunder and details are given in the Note 38 to the Financial Statements forming part of the Annual Report. All the loans given by the Company to the body corporate are towards business purpose.

CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNING AND OUTGO

The Company does not own any manufacturing facility and hence the particulars relating to conservation of energy and technology absorption as stipulated in the Companies (Accounts) Rules, 2014 are not applicable. The Company has earned Rs. Nil in foreign exchange and has spent Rs. 18.82 Lakhs in Foreign Exchange during the accounting year ended 2023-24.

CORPORATE SOCIAL RESPONSIBILITY (CSR)

The Company has not developed and implemented any Corporate Social Responsibility initiatives as the said provisions are not applicable to the Company.

DIRECTORS RESPONSIBILITY STATEMENT

To the best of their knowledge and belief and according to the information and explanations obtained by your Directors, they make the following statements in terms of Section 134(3)(c) of the Act, that:

a) In the preparation of the Annual Accounts, the applicable standards had been followed along with proper explanation relating to material departure;

b) had selected such accounting policies and applied them consistently and made judgements and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the company at the end of the financial year and of the profit of the company for that period;

c) had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of this Act for safeguarding the assets of the Company and for prevention and detection of fraud and other irregularities;

d) had prepared the Annual Accounts on a going concern basis;

e) laid down that the internal financial controls were adequate and operating effectively;

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

DEPOSITS

Your Company has not accepted any deposits from the public during the year within the meaning of Sections 73

PARTICULARS OF EMPLOYEES

The Company has no employee in receipt of remuneration in excess of the limit prescribed in the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014. The prescribed particulars of employees required under Rule 5 of the aforesaid Rules, are attached as Annexure 2 to this Report.

VIGIL MECHANISM /WHITSLE BLOWER POLICY

The Company has a Vigil Mechanism and Whistle-Blower Policy to deal with instances of fraud and mismanagement, if any, and conducting business with integrity, in accordance with all applicable laws and regulations. The summary of the policy has been disclosed on the website of the Company at www.poloqueen.com Weblink for the same is http://poloqueen.com/pdf/vigil-mechanism-policy.pdf

AUDITORS

M/s. Kava & Associates, Chartered Accountant (Firm Registration No. 145721W) were appointed as Statutory Auditors of the Company from the conclusion of 38th Annual General Meeting held in financial year 2022-23 till the conclusion of 43rd Annual General Meeting which is to be held in the year 2027, as approved by the Board of Directors of the Company on the recommendation of the Audit Committee (the Committee).

S. No.	Loan taken during the year	Balance as on March 31, 2024
Name of Director	(Rs. In Lakhs)	(Rs. In Lakhs)
1. Mr. Nandlal Sanghai	109.89	333.59
2. Mr. Rahul Sanghai	182.59	182.09
3. Mr. Prabhas Sanghai	83.99	162.89
4. Mr. Udit Sanghai	139.42	0.79

to 76 of the Act read with the Companies (Acceptance of Deposits) Rules, 2014.

LOAN FROM DIRECTORS

During the financial year, the Company has taken loan from Directors of the Company, and declaration in to that effect have been received and the details are as given below:

There are no qualifications, observations or remarks in the Auditors Report for the financial year ended 31st March, 2024.

AUDITORS REPORT

During the year under review, the Auditor has not reported any matter under section 143 (12) of the Companies Act, 2013 and therefore no default disclosed under section 134 (3) (ca) of the Act.

The Notes on financial statement referred to in the Auditors Report are self-explanatory and do not call for any further comments.

REPORTING OF FRAUD BY AUDITORS

During the year under review, neither the Statutory Auditors nor Secretarial Auditors have reported to the Audit Committee under Section 143(12) of the Act, any instances of fraud committed against your Company by its officers and employees, details of which would need to be mentioned in the Directors Report.

SECRETARIAL AUDIT

Pursuant to the provisions of Section 204 of the Companies Act, 2013 and the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the Board of Directors have, in their meeting held on May 26, 2023 re-appointed M/s. Dipti Nagori, Practicing Company Secretary (C.P. No. 9917) to undertake the Secretarial Audit of the Company for the financial year 2023-24. The Secretarial Audit Report for the financial year ended March 31, 2024 is annexed

herewith as Annexure - 3 to this Report. The Secretarial Audit Report does not contain any reservation, qualification or adverse remark.

INTERNAL AUDIT

The Board of Directors have, in their meeting held on May 26, 2023 re-appointed M/s. Janak Mehta, Chartered Accountants as Internal Auditors for the financial year 2023-24.

MAINTENANCE OF COST RECORDS

The provisions of Section 148 of the Act are not applicable to the Company. Accordingly, there is no requirement of maintenance of cost records as specified under Section 148(1) of the Act.

ANNUAL RETURN

In terms of Section 92(3) of the Companies Act, 2013 and

Rule 12 of the Companies (Management and Administration) Rules, 2014, the Annual Return of the Company is available on the website of the Company www.poloqueen.com

INSOLVENCY AND BANKRUPTCY CODE

During the financial year under review, no applications was made or proceeding initiated against the Company under the Insolvency and Bankruptcy Code, 2016 nor any such proceeding was pending at the end of the financial year under review.

THE DETAILS OF DIFFERENCE BETWEEN AMOUNT OF THE VALUATION DONE AT THE TIME OF ONETIME SETTLEMENT AND THE VALUATION DONE WHILE TAKING LOAN FROM THE BANKS OR FINANCIAL INSTITUTIONS ALONG WITH THE REASONS THEREOF

There was no instance of one-time settlement with any Bank or Financial Institutions during the period under review.

SHARE CAPITAL

Authorised Capital

The Authorised Capital of the Company is Rs. 1,13,00,00,000, comprising of 56,50,00,000 Equity Shares of Rs. 2/- each.

Issued, Subscribed & Paid-Up Capital

The issued, subscribed and paid-up Share Capital as on March 31, 2024 was Rs. 67,15,00,000, comprising of 33,57,50,000 Equity Shares of the face value of Rs. 2 each, fully paid up.

POLICY ON SEXUAL HARASSMENT:

The Company has adopted Policy on Prevention of Sexual Harassment of Women at the Workplace in accordance with The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. During the financial year ended March 31, 2024, the Company has not received any complaints pertaining to sexual harassment.

MANAGEMENT DISCUSSION AND ANALYSIS:

Pursuant to Regulation 34 (2) (e) of Listing Regulations, a report on Management Discussion & Analysis Report forms part of the Annual Report.

CORPORATE GOVERNANCE:

A detailed report on Corporate Governance forms part of this Annual Report. The Auditors Certificate on compliance with Corporate Governance requirements by the Company is attached to the Report on Corporate Governance.

SIGNIFICANT AND MATERIAL ORDERS PASSED BY

THE REGULATORS OR COURTS:

There are no significant material orders passed by the Regulators /Courts/ Tribunals which would impact the going concern status of the Company and its future operations.

MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION OF THE COMPANY

There were no Material Changes and Commitments affecting the financial position of the Company between the end of the financial year to which the financial statements relate and the date of this Report.

GENERAL

Your Directors state that no disclosure or reporting is required in respect of the following items as there were no transactions on these items during the year under review:

a) Issue of equity shares with differential rights as to dividend, voting or otherwise.

b) Issue of shares (including sweat equity shares) to employees of the Company under any scheme.

c) The Whole-time Directors of the Company do not receive any remuneration or commission from any of its subsidiaries.

OTHERS

Your Directors confirms that there has been no failure in implementation of any Corporate Action during the financial year 2023-2024.

CAUTIONARY STATEMENT

Statements in this Report, particularly those which relate to Management Discussion and Analysis as explained in a separate Section in this Report, describing the Companys objectives, projections, estimates and expectations may constitute forward looking statements within the meaning of applicable laws and regulations. Actual results might differ materially from those either expressed or implied in the statement depending on the circumstances.

ACKNOWLEDGEMENT

The Directors wish to take this opportunity to express their sincere thanks to the Companys Bankers for their valuable support and the Shareholders for their confidence in the Company.

For and on behalf of the Board of Directors

 

NANDLAL SANGHAI	UMESH KUMAR AGARWALLA
DIRECTOR	WHOLE TIME DIRECTOR
DIN: 00181592	DIN: 00231799

 

Place : Mumbai

Date : August 09, 2024