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ENTERPRISE INTERNATIONAL LTD.

06 May 2025 | 12:00

Industry >> Trading

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ISIN No INE439G01019 BSE Code / NSE Code 526574 / ENTRINT Book Value (Rs.) 46.10 Face Value 10.00
Bookclosure 14/09/2024 52Week High 41 EPS 0.50 P/E 44.86
Market Cap. 6.72 Cr. 52Week Low 22 P/BV / Div Yield (%) 0.49 / 0.00 Market Lot 1.00
Security Type Other

AUDITOR'S REPORT

You can view full text of the latest Director's Report for the company.
Year End :2024-03 

We have audited the accompanying financial statements of ENTERPRISE INTERNATIONAL LIMITED ('the Company'),
which comprise the Balance Sheet as at 31st March 2024, the Statement of Profit and Loss (including Other
Comprehensive Income), the Cash Flow Statement and the Statement of Changes of Equity for the year then ended, and
notes to the financial statements, including a summary of the significant accounting policies and other explanatory
information forthe year ended on that date (hereinafter referred to as the “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 ('the Act') in the manner so required and give a true
and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the
Company as at 31 st March 2024, and its profit and total comprehensive income, its Cash Flows and Changes in Equity for
the year ended on that date.

Basis for Opinion

We conducted our audit of the Financial Statements 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 Auditor's
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 ('ICAI') 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 judgement, were of most significance in our audit of the
financial statements of the current year. These matters were addressed in the context of our audit of the financial
statements as a whole, and informing our opinion thereon, and we do not provide a separate opinion on these matters.
Based on the audit procedure performed including assessment of risk of material misstatement we have not come across
any material Key Audit Matters that are required to be communicated in accordance with the standard.

Information Other than the Financial Statements and Auditors' Report thereon.

• The Company's Board of Directors is responsible for the preparation of the other information. The other
information comprises the information included in the Board's Report in the annual report for the year ended
March 31,2024 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
identified above when it becomes available, and, in doing so, consider whetherthe other information is materially
inconsistent with the financial statements or our knowledge obtained during the course of our 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.

Responsibilities of Management and those charged with Governance for the Financial Statements

The Company's Board of Directors is responsible for the matters stated in Section 134(5) of the Companies Act, 2013
("the Act) with respect to the preparation of these financial statements that give a true and fair view of the state of affairs
(financial position), Profit & Loss (financial performance including comprehensive income), changes in equity and cash
flow of the Company in accordance with the accounting principles generally accepted in India, including the accounting
Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounting Standard) Rules, 2015
as amended.

This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the
Act for safeguarding of assets of the Company and for preventing and detecting frauds and other irregularities; selection
and application of appropriate implementation and maintenance of accounting policies; making judgements 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, whetherdue to fraud or error.

In preparing the financial statements, management is responsible for assessing the Company's 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 buttodoso.

The Board of Directors are also responsible for overseeing the company's financial reporting process.

Auditor’s ResponsibilitiesfortheAuditofthe Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstament, whetherdue to fraud or error, and to issue an auditor's 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 misstament when it exists. Misstaments 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 judgement and maintain professional skepticism
throughout the audit. We also"

• Identify and assess the risks of material misstatement of the Standalone financial statements, whether due to
fraud or error, design and perform audit procedures responsive to those risks, and

• obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting
a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery, intentional omissions, misrepresentations, or the override of internal control;

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances. Under section 143(3)(l) of the Act, we are also responsible for expressing our
opinion on whether the Company has adequate internal financial controls system with reference to financial
statement 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 management’s 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 Company's 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
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 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 influenced. We consider quantitative materiality and qualitative factors in (I) planning the scope of our audit work and
in 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 them all relationships and other matters that may
reasonably be thought to bear on our independence, and where applicable, related safeguards.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's 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 based on our examination given in the “Annexure
A”, a statement on the matters specified in paragraph 3 and 4 of the Order, to the extent applicable.

2. Furtherto our comments in the annexure referred to in the paragraph above, 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 forthe purposes of ouraudit;

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 Cash Flow
Statement and Statement of Changes in Equity dealt with by this Report are in agreement with the books of
account;

d) In our opinion, the aforesaid financial statements comply with the IndAS specified under Section 133 of the Act,
read with Rule 7 of the Companies (Accounts) Rules, 2014.

e) On the basis of written representations received from the directors as on 31st March, 2024 taken on record by the
Board of Directors, none of the directors is disqualified as on March 31, 2024 from being appointed as a director
in termsof Section 164(2)ofthe Act;

f) With respect to the adequacy of the internal financial controls over financial reporting of the Company and the
operating effectiveness of such controls, refer to our separate report in Annexure B Our report expresses an
unmodified opinion on the adequacy and operating effectiveness of the internal control with reference to financial
statements of the Company.

3. With respect to the other matters to be included in the Auditor's 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 does not have any pending litigations which would impact its financial position;

ii) The Company did not have any long-term contracts including derivate 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) The management has represented that to the best of its knowledge and belief, 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 persons or entities, including foreign entities ("Intermediaries”), with the
understanding, whether recorded in writing or otherwise, that the Intermediary shall:

• directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever ("Ultimate
Beneficiaries") by or on behalf of the Company or

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

v) The management has represented that to the best of its knowledge and belief, no funds have been received by
the Company from persons or entities, including foreign entities ("Funding Parties”), with the understanding,
whether recorded in writing or otherwise, that the Company shall:

• directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever ("Ultimate
Beneficiaries”) by or on behalf of the Funding Party or

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

vi) Based on such audit procedures as considered reasonable and appropriate in the circumstances, nothing has come
to our notice that has caused us to believe that the representations under clause (iv) and (v) contain any material
misstatement.

vii) The company has not declared or paid any dividend during the year and has not proposed final dividend for the year.

^_________y

viii) In our opinion and according to the information and explanation 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 notin 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) which are required to be commented
upon by us.

ix) The reporting under Rule 11(g) of the Companies (Audit and auditors) Rule, 2014 is applicable from 1st April,
2023.

Based on our examination which included test checks, the company has used accounting softwares for
maintaining its books of account, which have a feature of recording audit trail (edit log) facility and the same has
operated throughoutthe year for all relevant transactions recorded in the software.

Furtherthe audit trail (edit log)facility was enabled and operated throughoutthe yearforthe accounting software,
we did not come across any instance of the audit trail feature being tampered with.

R C Jhawer

Partner

Membership No. 17704
For and on behalf of

R C Jhawer & Co.

Chartered Accountants

Place : Kolkata. Regn. No. 310068E

Date : 28/05/ 2024 UDIN : 24017704BKEKRG5815