TO THE MEMBERS OF
RAMGOPAL POLYTEX LIMITED
Report on the Audit of Ind AS Financial Statements
Opinion
We have audited the accompanying Ind AS financial statements of Ramgopal Polytex
Limited ("the Company"), which comprise the Balance Sheet as at March 31, 2023
and the Statement of Profit and Loss (including Other Comprehensive Income), Statement of
Changes in Equity and Statement of Cash Flows for the year then ended, and notes to the
Financial Statements, including a summary of 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 Ind AS financial statements give the information required by
the Companies Act, 2013 (herein after referred to as ‘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 March 31, 2023 and its losses and other comprehensive income, changes in
equity and cash flows for the year ended on that date.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified
under Section 143(10) of the Act. Our responsibilities under those Standards are further
described in the Auditors Responsibilities for the Audit of the 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 financial statements under the provisions of the Act and
the Rules 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 we have obtained is sufficient and appropriate to provide a basis for our
opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most
significance in our audit of the financial statements of the current period. These matters
were addressed in the context of our audit of the 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 that there are no key audit matters to communicate in our report.
Other Information
The Companys Board of Directors is responsible for the other information. The other
information comprises the information included in the Annual report but does not include
the financial statements and our auditors report thereon. The Annual report is expected
to be made available to us after the date of this auditors report.
Our opinion on the financial statements does not cover the other information and we do
not express any form of assurance thereon.
In connection with our audit of the Ind As financial statements, our responsibility is
to read the other information and, in doing so, consider whether such other information is
materially inconsistent with the financial statements or our knowledge obtained in the
audit or otherwise appears to be materially misstated. When we read annual report, if we
conclude that there is material misstatement therein, we are required to communicate the
matter to those charged with governance.
Responsibilities of Management and those charged with governance for the
IndASfinancialstatements
The Companys Board of Directors is responsible for the matters stated in Section
134(5) of the Act, with respect to the preparation of these Ind AS financial statements
that give a true and fair view of the financial position, financial performance (including
other comprehensive income), changes in equity and cash flowsof the Company in accordance
with the Indian accounting standard (Ind AS) and accounting principles generally accepted
in India, specified under Section 133 of the Act read with the Companies
(Indian Accounting Standards) Rules, 2015, as amended. 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 financial controls, that were
operating effectively for ensuring the accuracy and completeness of the accounting
records, relevant to the preparation and presentation of the Ind AS financial statement
that give a true and fair view and are free from material misstatement, due to fraud or
error.
In preparing the Ind AS financial statements, Board of Directors is 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 either intends to liquidate the Company or to cease operations, or has no
realistic alternative but to do so.
The Board of Directors is also responsible for overseeing the Companys financial
reporting process.
Auditors Responsibility for the Audit of the Ind AS Financial Statements
Our objectives are to obtain reasonable assurance about whether the Ind AS 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 Ind AS financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and
maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the Ind AS 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 system 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 the 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 relatedtoeventsorconditionsthatmaycastsignificantdoubt 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 Ind
AS financial statements or, if such disclosures 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 Ind AS financial
statements, including the disclosures, and whether the Ind AS financial statements
represent the underlying transactions and events in a manner that achieves 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 Ind AS 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.
Materiality is the magnitude of misstatements in the standalone financial statements
that individually or in aggregate makes it probable that the economic decisions of a
reasonably knowledgeable user of the standalone financial statements may be quantitative
materiality and qualitative factors in (i) Planning the scope of our audit work and in
evaluating influenced. the results of our work and (ii) To evaluate the effect of any
identified misstatements in the standalone financial statements.
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", a statement on the matters
specified in paragraphs 3 & 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, the Statement of Profit and Loss
(including other comprehensive income), the Statement of
Changes in Equity and the Cash Flow Statement dealt with by this Report are in
agreement with the books of account. d) In our opinion, the aforesaid Ind AS Financial
Statements comply with the Indian Accounting Standards (Ind AS) prescribed under Section
133 of the Act, read with relevant rules issued thereunder. e) On the basis of the written
representations received from the Directors as on March 31, 2023 taken on record by the
Board of Directors, none of the Directors is disqualified as on March 31, 2023 from
being appointed as a Director in terms of Section 164(2) of the Act. f) With respect to
the adequacy of the internal financial controls over financialreporting of the Company and
the operating effectiveness of such controls, we give 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 information and according to the explanations
given to us, the remuneration paid by the Company to its Director during the year is in
accordance with the provisions of Section 197 of the Act. h) With respect to the other
matters to be included in the Auditors Report in 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 the explanations given to us: i. The Company disclosed the impact of pending
litigations (contingent liability) on its financial position in its Ind AS financial
statements - Refer Note No 36 of the financial statements. ii. The Company did not have
any long-term contracts including derivative contracts for which there were any material
foreseeable losses. iii. There were no amounts which were required to be transferred to
the Investor Education and Protection Fund by the Company. iv. a. The Management has
represented that, to the best of its knowledge and 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 identifiedin any manner whatsoever by or on behalf of the
Company ("Ultimate Beneficiaries") or provide any guarantee, security or the
like on behalf of the Ultimate Beneficiaries; b. The Management has represented, that, 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 identified in any manner whatsoever by or on behalf of the Funding Party
("Ultimate Beneficiaries") or provide any guarantee, security or the like on
behalf of the Ultimate Beneficiaries; c. Based on such audit procedures performed 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 (a) and
(b) contain any material misstatement. v. The Company has not declared or paid any
dividend during the year.
FOR SHANKER AND KAPANI CHARTERED ACCOUNTANTS FIRM REGISTRATION NO.: 117761W
PLACE: MUMBAI |
PAWAN KUMAR RUNGTA |
DATED: MAY 30, 2023 |
PARTNER |
UDIN: 23042902BGVPUJ8176 |
MEMBERSHIP No. 042902 |
Annexure "A" to the Independent Auditors Report
ANNEXURE "A" REFERRED TO IN "REPORT ON OTHER LEGAL AND REGULATORY
REQUIREMENTS" SECTION OF OUR REPORT TO THE MEMBERS OF RAMGOPAL POLYTEX LIMITED OF
EVEN DATE
(i) In respect of its Property, Plant and Equipment:
(a) (A) The Company has maintained proper records showing full particulars, including
quantitative details and situation of the Property, Plant and Equipment.
(B) The Company does not hold any Intangible assets and therefore, clause 3 (i)(a)(B)
of the CARO is not applicable to the Company.
(b) As informed to us, all property, plant and equipment have been physically verified
by the management at reasonable intervals. No material discrepancies were noticed on such
physical verification.
(c) Based on our audit procedures performed and according to information and
explanations given by the management, the Company does not hold any immovable property and
therefore, clause (3)(i)(c) of the CARO is not applicable to the company.
(d) The Company has not revalued its Property, Plant and Equipment during the year.
Hence, clause (3)(i)(d) is not applicable.
(e) As informed by the management, no proceedings have been initiated or are pending
against the Company for holding any benami property under the Benami Transactions
(Prohibition) Act, 1988 (45 of 1988) and rules made thereunder.
(ii) In respect of Inventories:
(a) The management has conducted physical verification of inventories at regular
intervals during the year. In our opinion, frequency of verification and procedure is
reasonable. No discrepancy was. noticed bythe management
(b) According to the information and explanations given to us, the Company has not
availed any working capital limits in excess of Rs. 5 crores, in aggregate, from banks or
financial institutions. Hence, clause (3)(ii)(b) is not company.
(iii) According to the information and explanations given to us,
(a) (A) The Company has no subsidiaries or associate. Hence, reporting under clause
(3)(iii)(a)(A) of the Order is not applicable.
(B) The Company has granted unsecured loans to companies, firms and other parties (as
specified below) and not provided advance in the nature of loans, or stood guarantee, or
provided security:
Particulars |
Aggregate amount granted |
Balance outstanding as on |
|
during the year (in lakhs) |
March 31, 2023 (in lakhs) |
| Loans Given |
1,122.90 |
425.14 |
(b) In our opinion and according to the information and explanations given to us, the
terms and conditions of the aforesaid loans granted by the Company are prima facie, not
prejudicial to the interest of the Company. However, the Company has not made any
investments, not provided any guarantee or security or granted any advances in the nature
of loans during the year.
(c) In respect of the loans outstanding as on the balance sheet date, the schedule of
repayment of principal and payment of interest has been stipulated and the parties are
regular in payment of principal and interest.
(d) According to the information and explanations given to us, there is no amount
overdue for more than 90 days so clause (3)(iii)(d) of the Order is not applicable to the
Company.
(e) According to information and explanations given to us, no loans or advances in the
nature of loans granted by the Company that have fallen due during the year, have been
renewed or extended or fresh loans granted to settle the overdues of existing loans given
to the same parties.
(f) The Company has not granted any loans or advances in the nature of loans, either
repayable on demand or without specifying any terms or period of repayment, the
requirement to report on clause 3 (iii)(f) of the Order is not applicable to the Company.
(iv) In our opinion and according to the information and explanations given to us, the
Company has complied with the provisions of Section 185 and 186 of the Act, in respect of
loans granted during the year. (v) In our opinion and according to the information and
explanations given to us, the Company has not accepted any deposits from the public.
Therefore, the provisions of Clause (3)(v) of the Order are not applicable to the Company.
(vi) As per the information and explanations given to us, in respect of the class of
industry in which the Company falls, the maintenance of cost records has not been
prescribed by the Central Government under sub-section (1) of Section 148 of the Act, in
respect of the activities carried on by the Company. Therefore, the provisions of Clause
(3)(vi) of the Order are not applicable to the Company.
(vii) In respect of statutory dues:
(a) The Company is generally regular in depositing with appropriate authorities,
undisputed statutory dues including provident fund, employees state insurance, income
tax, goods and service tax, duty of customs, cess and any other statutory dues applicable
to it with the appropriate authorities. According to the information and explanations
given to us, no undisputed amounts in respect of above dues were in arrears, as at March
31, 2023 for a period of more than six months from the date they became payable.
(b) According to the information and explanations given to us, there are no aforesaid
dues which have not been deposited on account of any disputes.
(viii) According to the information and explanations given to us, there are no
transactions relating to income not recorded previously in books and surrendered or
disclosed as income during the year in the tax assessments under the Income Tax Act, 1961.
(ix) (a) According to the information and explanations given to us, the Company has cash
credit borrowing from bank and has not defaulted in repayment of dues to bank.
(b) According to the information and explanations given to us and on the basis of our
examination of the records of the
Company, the Company has not been declared a wilful defaulter by any bank or financial
institution or any other lender.
(c) According to information and explanations given to us, the Company has not taken
any term loan facility. Hence, clause (ix)(c) of the Order is not applicable.
(d) According to information and explanations given to us, fund raised on short term
basis have not been utilized for long term purposes.
(e) According to the information and explanations given to us and on an overall
examination of the standalone financial statements of the Company, the Company has no
subsidiaries, associates or joint ventures as defined under the Act.
Hence, Clause (3)(ix)(e) of the Order is not applicable.
(f) According to the information and explanations given to us, the Company has no
subsidiary, Joint venture or associate company. Hence, clause (3)(ix)(f) of the Order is
not applicable.
(x) (a) The Company has not raised moneys by way of initial public offer or further
public offer. Hence, reporting under clause (3)(x)(a) of the Order is not applicable to
the Company.
(b) According to the information and explanations given to us and on the basis of our
examination of the records of the Company, the Company has not made any preferential
allotment or private placement of shares or fully or partly convertible debentures during
the year. Accordingly, clause 3(x)(b) of the Order is not applicable (xi) (a) During the
course of our examination of the books and records of the Company, carried out in
accordance with the generally accepted auditing practices in India, and according to the
information and explanations given to us, we have neither come across any instance of
fraud by the Company or any fraud on the Company by its officers or employees, noticed or
reported during the year, nor have we been informed of any such instance by the
management. (b) According to the information and explanations given to us, no report under
sub-section (12) of Section 143 of the Act has been filed by the auditors in Form ADT-4 as
prescribed under Rule 13 of the Companies (Audit and Auditors) Rules, with the Central
Government.
(c) As informed by the management, no whistle blower complaint has been received by the
Company during the year. (xii) In our opinion, the Company is not a Nidhi Company.
Therefore, the provisions of clause 3(xii) of the Order are not applicable to the Company.
(xiii) As per the information and explanations given to us, all transactions entered
into by the Company with the related parties are in compliance with Section 177 and 188 of
Act, where applicable, and the details have been disclosed in the Financial Statements
etc., as required by the applicable accounting standards.
(xiv) (a) Based on information and explanations provided to us and our audit
procedures, in our opinion, the Company has deployed internal audit system in the
organization which commensurate to the nature and size of the business. (b) We have
considered the internal audit reports of the Company issued till date, for the period
under audit. (xv) In our opinion and according to the information and explanations given
to us, the Company has not entered into any non-cash transactions with directors or
persons connected with director and hence, provisions of Section 192 of the Act are not
applicable to the Company.
(xvi) (a) As per the 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.
Hence, clause 3(xvi)(a) of the Order is not applicable to the Company.
(b) The Company is not required to be registered under Section 45-IA of the Reserve
Bank of India Act, 1934. Accordingly, clause 3(xvi)(b) of the Order is not applicable to
the Company.
(c) The Company is not a Core Investment Company (CIC) as defined in the regulations
made by the Reserve Bank of
India. Accordingly, clause 3(xvi)(c) of the Order is not applicable to the Company.
(d) According to the information and explanations provided to us, the Company (as per
the provisions of the Core Investment Companies (Reserve Bank) Directions, 2016) has no
CIC as part of its Group, accordingly the clause 3(xvi)(d) of the Order is not applicable
to the Company.
(xvii) As per the information and explanations given to us and our examination of
books, the Company has incurred cash losses of Rs. 126.75 lakhs and Rs. 40.01 lakhs,
respectively during the current and previous year. (xviii) In accordance with Section 139
of the Companies Act, 2013 read with the Companies (Audit and Auditors) Rules, 2014, there
was retirement of Auditors due to rotation. However, there has not been any resignation of
Auditors during the year.
(xix) According to the information and explanations given to us and on the basis of the
financial ratios, ageing and expected dates of realization of financial assets and payment
of financial liabilities, other information accompanying the standalone financial
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 the 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) In our opinion and according to the information and explanations given to us, the
Company is not required to spend any amount under Section 135 of the Act pursuant to any
project. Accordingly, clauses (3)(xx)(a) and (3)(xx)(b) of the Order are not applicable to
the Company.
FOR SHANKER AND KAPANI CHARTERED ACCOUNTANTS FIRM REGISTRATION NO.: 117761W
PLACE: MUMBAI |
PAWAN KUMAR RUNGTA |
DATED: MAY 30, 2023 |
PARTNER |
UDIN: 23042902BGVPUJ8176 |
MEMBERSHIP No. 042902 |
Annexure "B" to the Independent Auditors Report
ANNEXURE "B" REFERRED TO IN "REPORT ON OTHER LEGAL AND REGULATORY
REQUIREMENTS" SECTION OF OUR REPORT TO THE MEMBERS OF RAMGOPAL POLYTEX LIMITED OF
EVEN DATE
Report on the Internal Financial Controls over Financial Reporting under Clause (i) of
Sub-section 3 of Section 143 of the Companies Act, 2013 ("the Act")
over financial reporting of RAMGOPAL POLYTEX LIMITED ("the Company") as at
Wehaveauditedtheinternalfinancial
March 31, 2023 in conjunction with our audit of the Ind AS 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
financial controls based on the internal over financial 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 ("ICAI"). 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 theAct.
Auditors Responsibility
Our responsibility is to express an opinion on the Companys internal financial
controls over financial 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") and the Standards on Auditing specified under section
143(10) of the Act to the extent applicable to an audit of internal financial controls,
both issued by the ICAI. Those Standards and the Guidance Note require that we comply with
ethical requirements and plan and perform the audit to obtain reasonable assurance about
whether adequate internal financial controls over financial reporting was established and
maintained and if such controls operated effectively in all material respects. Our audit
involves performing procedures to obtain audit evidence about the adequacy of the internal
financial controls system over financialreporting and their operating effectiveness. Our
audit of internal financialcontrols over financial reporting included obtaining an
understanding of internal financial controls over financialreporting, 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 judgement, including the assessment of the risks of material
misstatement of the 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 system
over financial reporting.
Meaning of Internal Financial Controls Over Financial Reporting
over financialreporting is a process designed to provide reasonable assurance regarding
Acompanysinternal financial the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance accepted accounting principles. A
companys internal financial control over financial reporting includes those policies and
procedures that (1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of the assets of the
company; (2) provide reasonable assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with generally accepted
accounting principles, and that receipts and expenditures of the company are being made
only in accordance with authorizations of management and directors of the company; and (3)
provide reasonable assurance regarding prevention 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 financial controls over financial
reporting, including the possibility of improper management override of controls, material
misstatements due to error or fraud may occur and not be detected. Also, projections of
any evaluation of the internal financial controls over financial reporting to future
periods are the internal financial control over financial reporting may become inadequate
because of changes in conditions, or that the of compliance with the policies or
procedures may deteriorate.
Opinion
In our opinion, the Company has, in all material respects, an adequate internal
financialcontrols system over financial reporting and such internal financial controls
over financialreporting were operating effectively as at March 31, 2023, based on the
internal control over financial reporting criteria established by the Company considering
the essential stated in the Guidance Note on Audit of Internal Financial Controls Over
Financial Reporting issued by the ICAI. Our opinion is not modified in respect
ofthismatter.
FOR SHANKER AND KAPANI CHARTERED ACCOUNTANTS FIRM REGISTRATION NO.: 117761W
PLACE: MUMBAI |
PAWAN KUMAR RUNGTA |
DATED: MAY 30, 2023 |
PARTNER |
UDIN: 23042902BGVPUJ8176 |
MEMBERSHIP No. 042902 |
+91-9892691696
