Vadivarhe Speciality Chemicals Ltd Auditor Reports

To

The Members of Vadivarhe Speciality Chemicals Limited

Report on the Audit of the Financial Statements

Opinion

We have audited the financial statements of Vadivarhe Speciality Chemicals Limited ("the company") which comprise the Balance Sheet as at March 31, 2025 and the Statement of Profit and Loss and Statement of Cash Flows for the year then ended and notes to the Financial Statements including a summary of the significant accounting policies and other explanatory information (herein referred to as " Financial Statements").

In our opinion and to the best of our information and according to the explanations given to us the aforesaid financial statements give the information required by the Companies Act 2013 ("Act") in the manner so required and give a true and fair view in conformity with Accounting Standards prescribed under section 133 of the Act read with rule 3 of the Companies (Accounting Standards) Rules, 2021 and other the accounting principles generally accepted in India of the state of affairs of the company as at March 31 2025 and loss and cash flows for the year then ended.

Basis for Opinion

We conducted our audit of financial statements in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Act. Our responsibilities under those SAs 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 on the 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 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. For each matter below, our description of how our audit addressed the matter is provided in that context.

Revenue recognition (refer note 3 Significant Accounting Policies)

The Key Audit Matter	How the matter is addressed in our audit
Revenue is recognized when the control over the underlying products has been transferred to the customer.	Our audit procedures included: Focusing on the Companys revenue recognition for compliance with AS 9; Testing the design, implementation and operating effectiveness of the Companys manual and automated (Information Technology - IT) controls on recording revenue. We focused on controls around the timely and accurate recording of sales transactions.

Emphasis of Matter

Note No B of the Balance Sheet indicates that the company has accumulated losses and its net worth has been fully eroded, and the companys current liability exceeds its current assets as at the balance sheet date. These conditions indicate the existence of a material uncertainty that may cast significant doubt about the companys ability to continue as a going concern. However, the management of the company has represented that there are confirmed orders in hand that are expected to generate substantial cash flows and improve the financial position in the coming periods. Accordingly, the financial statements of the company have been prepared on a going concern basis.

Our opinion is not modified in respect of this matter.

Other Matter

We draw attention to the following points-

• The turnover for the year ending 31/03/2025 is Rs. 37,90,53,100/- (In Rupees (Nearest Hundred)) which is below the targeted turnover. This situation has been persistently occurring in last three years.
• It is observed that there is an operating cash flow of Rs. 7,15,27,000/- (In Rupees (Nearest Hundred)) at the year ending as on 31/03/2025, as against a positive operating cash flow at the financial year ending on 31/03/2024 Rs. 2,25,85,300/- (In Rupees (Nearest Hundred)).

Information Other Than the Financial Statements and Auditors Report Thereon

The companys board of directors is responsible for the other information. The other information comprises the information included in the companys annual report but does not include the financial statements and our auditors report thereon.

Our opinion on the 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 financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.

If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Managements and Board of Directors Responsibility for the Financial Statements

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 financial statements that give a true and fair view of the state of affairs, loss and cash flows of the company in accordance with the accounting principles generally accepted in India.

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 financial statements that give a true and fair view and are free from material misstatement whether due to fraud or error.

In preparing the 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 Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the 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 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 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 exist, we are required to draw attention in our auditors report to the related disclosures in the 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 financial statements including the disclosures and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
• Materiality is the magnitude of misstatements in the financial

economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of audit and evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the financial statements.

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 the mall 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 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

• As required by the Companies (Auditors Report) Order 2020 ("the Order") issued by the Central Government in terms of Section 143 (11) of the Act we give in the" Annexure A" a statement on the matters specified in paragraphs 3 and 4 of the Order to the extent applicable.
• As required by Section 143(3) of the Act we report that:

• 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.
• 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.
• The balance sheet, the statement of profit and loss and the statement of cash flows dealt with by this Report are in agreement with the books of account.
• In our opinion the aforesaid financial statements comply with the accounting standards specified under section 133 of the Act, read with rule 3 of the Companies (Accounting Standards) Rules, 2021.
• On the basis of the written representations received from the directors as on 31 March 2025 taken on recorPdabgye t4h9e oBfo1a1r6d of Directors none of the directors

is disqualified as on 31 March 2025 from being appointed as a director in terms of Section 164(2) of the Act.

• With respect to the adequacy of the internal financial controls with reference to financial statements of the Company and the operating effectiveness of such controls refer to our separate Report in "Annexure B" to this report.
• 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:
• The Company has disclosed the impact of pending litigations as at March 31 2025 on its financial position in its financial statements, details of pending legal cases which are filed by the Company are mentioned in Note 32-5 of Notes attached to and forming part of Financial Statements for the year ended 31st March 2025 ;
• The Company has made provision as required under the applicable law or accounting standards for material foreseeable losses if any on long-term contracts, there are no derivative contracts;
• There were no amounts to be transferred to the Investor Education and Protection Fund by the Company.
•  

• The management has represented that, to the best of its knowledge and belief other than as discussed in the notes to accounts, no funds 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(s) or entity(ies), including foreign entities ("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 identified in any manner whatsoever by or on behalf of the company ("Ultimate Beneficiaries")
• provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.
• The management has represented that, to the best of its knowledge and belief other than as discussed in the notes to accounts, no funds have been received by the company from any person(s) or entity (ies), including foreign entities. ("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 company ("Ultimate Beneficiaries")

• provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

• 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.

• The company has not declared/proposed any interim and final dividend for the Financial Year 2024-25.

• With respect to the matter to be included in the Auditors Report under Section 197(16) of the Act:

In our opinion and according to the information and explanations given to us the remuneration paid by the Company to its directors during the current year is in accordance with the provisions of Section 197 of the Act. The remuneration paid to any director is not in excess of the limit laid down under Section 197 of the Act. The Ministry of Corporate Affairs has not prescribed other details under Section 197(16) of the Act which are required to be commented upon by us.

4.

• Based on our examination, the company has used accounting software for maintaining its books of accounts which has a feature of recording audit trail (edit log) facility.
• The payroll records maintained by the company through Payroll software did not have audit trail feature throughout the year.
• Further during the course of our audit we did not come across any instance of an audit trail feature (wherever we were able to access) being tampered with.
• The audit trail has been preserved by the company as per the statutory requirements for record retention.

For S.R.Rahalkar & Associates Chartered Accountants

Firm Registration No. 108283W

Sd/-

S.R. Rahalkar Partner

UDIN: 25014509BMNXNZ8899

Place: Nashik

Date: 29/05/2025

Annexure A to the Independent Auditors Report 31st March, 2025

With reference to the Annexure A referred to in the Independent Auditors Report to the members of the Vadivarhe Speciality Chemicals Limited on the Financial Statements for the year ended 31st March, 2025, we report the following:

To the best of our information and according to the explanations provided to us by the Company and the books of account and records examined by us in the normal course of audit, we state that:

• (a) A. The company has maintained proper records showing full particulars, including quantitative details and situation of property, plant and equipment.

B. The company has maintained proper records showing full particulars, of intangible assets.

• The Company has a programme of physical verification of its property, plant and equipment and investment properties by which the property, plant and equipment and investment properties are verified by the management according to a phased programme designed to cover all the items over a period of three years. However, during the year, the company has not physically verified the property, plant and equipment.
• 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 immovable properties of land and buildings as disclosed in Note K, L & M to the Financial Statements, are held in the name of the Company
• The company has not revalued any of its Property, Plant and Equipment (include right-of-use assets) and intangible assets during the year.
• No proceedings have been initiated during the year or are pending against the company as at March 31st 2025 for holding any Benami property under the Benami Transactions (Prohibition) Act, 1988 and Rules thereunder.
• (a) The inventory, except for goods-in-transit and stocks lying with third parties, has been physically verified by the management during the year. In our opinion, the frequency of such verification is reasonable. The discrepancies noticed on verification between the physical stocks and the book records were not material and have been properly dealt with in the books of account.
• 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 been sanctioned working capital limits in excess of five crore rupees, in aggregate, from banks or financial institutions on the basis of security of current assets. In our opinion, the monthly returns or statements filed by the Company with such banks or financial

institutions are not in agreement with the books of account of the Company. The differences on quarterly basis are as follows:

Amounts in Rs (Nearest to Hundreds)

Inventories
Month	As per stock statement submitted to Bank	As per Books	Difference	Reason for Difference
June	10,07,81,800	10,07,81,800	0.00	NIL
September	12,06,45,900	12,06,45,900	0.00
December	11,24,59,100	11,24,59,100	0.00
March	9,71,87,200	9,71,87,200	0.00

Amounts in Rs (Nearest to Hundreds)

Trade Receivables
Month	As per statement submitted to Bank	As per Books	Difference	Reason for Difference
June	3,02,65,900	1,95,66,60 0	1,06,99,30 0	Debtors Balance of DPB Pharma of Rs.103.84 Lakh & Siddhi Pharma of Rs. 3.09 Lakh adjusted against their Creditors Balance
Septembe r	3,20,95,400	3,24,59,40 0	(3,64,000)	Exchange Diff journal passed after submission of Statement
December	3,58,24,600	3,66,33,60 0	(8,09,000)	Rs. 7.90 Lakh IGST on Export Journal passed after submission of Statement
March	9,03,31,700	9,10,62,30 0	(7,30,600)	Exchange Diff journal passed after submission of Statement

• The company has not made investments in, provided any guarantee or security or granted any loans or advances in the nature of loans, secured or unsecured, to companies, firms, Limited Liability Partnerships or any other parties. Therefore reporting under clause 3(iii)(a), (b), (c), (d), (e ) and (f) of the Order is not applicable.

• The Company has complied with the provisions of Sections 185 and 186 of the Companies Act, 2013 in respect of grant of loans, making investments and providing guarantees and securities, as applicable.
• The company has not accepted any deposits or amounts which are deemed to be deposits covered under sections 73 to 76 of the Companies Act, 2013 or rules made thereunder. Hence, reporting under clause 3
• of the Order is not applicable.

• The company does not fulfill the conditions pursuant to the companies (Cost Accounting Record) Rules 2011 prescribed by the central Government, under sub-section (1) of section 148 of the Companies Act, 2013 for maintenance of the prescribed cost records and therefore such cost records are not maintained by the company. Hence, reporting under clause 3 (vi) of the Order is not applicable.
• In respect of statutory dues,
• According to the information and explanations given to us no undisputed amounts payable in respect of provident fund employees state insurance, income-tax, goods and services tax, duty of customs, cess and other material statutory dues were in arrears as at 31 March 2025 for a period of more than six months from the date they became payable.
• There are no dues of Income-tax, Sales tax, Service tax, Duty of customs, Duty of excise, Goods and Service tax and Value added tax as at March 31, 2025, which have not been deposited with the appropriate authorities on account of any dispute.
• There were no transactions relating to previously unrecorded income that have been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961. Hence, reporting under clause 3(viii) is not applicable
• (a) The Company has not defaulted in repayment of loans or borrowings to banks and financial institutions.
• The company has not been declared as a willful defaulter by any bank or financial institution or other lender or government or any government authority.
• The Company has been regular in repayment of the Term Loans.

• On an overall examination of the financial statements of the Company, funds raised on short-term basis have, prima facie, not been used during the year for long-term purposes by the company.
• The company has no subsidiaries, associates or joint ventures. Hence, reporting under clause 3(ix)(e) and (f) of the Order is not applicable

public offer (including debt instruments) during the Financial Year 2024-2025 and hence reporting under clause 3(x) (a) of the Order is not applicable.

(b) The company has not raised by way of preferential allotment or private placement of shares or convertible debentures (fully, partially or optionally convertible) during the year. Hence reporting under clause 3(x) (b) of the Order is not applicable.

• (a)No material fraud by the Company or on the Company by its officers and employees has been noticed or reported during the year.
• No report under sub-Section (12) of Section 143 of the Companies Act has been filed in Form ADT-4 as prescribed under Rule 13 of Companies (Audit and Auditors) Rules 2014 with the Central Government, during the year and up to the date of this report.
• There are no whistle-blower complaints received by the company during the year.
• The Company is not a Nidhi company and hence reporting under clause 3(xii) (a), (b) and (c) of the Order is not applicable.
• The Company is in compliance with Section 177 and 188 of the Companies Act, 2013 with respect to applicable transactions with the related parties and the details of related party transactions have been disclosed in the financial statements as required by the applicable accounting standards.

• (a) The company has an adequate internal audit system commensurate with the size and nature of its business.

• We have considered the internal audit reports for the year under audit, issued to the company during the year and till date, in determining the nature, timing and extent of our audit procedures.
• The company has not entered into non-cash transactions with directors or persons connected with the director during the year and hence provisions of section 192 of the Companies Act, 2013 are not applicable to the Company.
• (a) The company is not required to be registered under section 45- IA of the Reserve Bank of India Act, 1934.
• The company is not required to be registered as Non Banking Financial Company or Housing Finance Company as per Reserve Bank of India Act, 1934.
• There is no core investment company within the group (as defined in the Core Investment Companies (Reserve Bank)

Directions, 2016. Hence reporting under clause 3(xvi)(a), (b),(c) and (d) of the order is not applicable.

• The company has incurred cash loss of Rs 7,15,27,000/- (In Rupees (Nearest Hundred)) during Financial Year 2024-25 and incurred cash profits in the immediately preceding financial year i.e. Financial Year 2023-24
• There has been no resignation of the statutory auditors during the year.
• On the basis of the financial ratios, ageing and expected dates of realization of financial assets and payment off in financial liabilities, other information accompanying the financial statements, our knowledge of the Board of Directors and management plans and based on our examination of the evidence supporting the assumptions, except the non-achievement of projected sales/turnover 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.
• The provisions of Section 135 of The Companies Act, 2013 are not applicable to the Company for Financial Year 2024-25. Hence, reporting under clause 3(xx) (a) and (b) of the Order is not applicable.
• The reporting under Clause 3(xxi) of the Order is not applicable in respect of audit of standalone financial statements. Accordingly, no comment in respect of the said clause has been included in this report.

For S.R.Rahalkar & Associates Chartered Accountants

FRN – 108283W

Sd/-

S.R. Rahalkar Partner

Membership Number - 014509

UDIN: 25014509BMNXNZ8899

Date : 29/05/2025 Place: Nashik

Annexure - B to the Auditors Report

Refer to Para (2)(f) under Heading ‘Report on Other Legal and Regulatory Requirements" of the Independent Auditors Report of the even date to the members of Vadivarhe Specialty Chemicals Limited on financial statements for the year ended 31st March 2025

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 financial controls over financial reporting of Vadivarhe Speciality Chemicals Limited as of 31 March 2025 in conjunction with our audit of the 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 control 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 the Companies Act, 2013.

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, 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 financial 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 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 financial reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial 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 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

A companys internal financial control over financial reporting 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 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 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 over Financial Reporting

Because of the inherent limitations of internal financial controls over financial 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 financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial 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 financial controls systems over financial reporting and such internal financial controls over financial reporting were operating effectively as at 31st March 2025 , based on the internal control 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.

For S.R.Rahalkar & Associates Chartered Accountants

Firm Registration Number – 108283W

Sd/-

S.R. Rahalkar Patner

Membership Number - 014509

UDIN: 25014509BMNXNZ8899

Date : 29/05/2025 Place: Nashik