Estimates and judgments are continually evaluated and are based on historical experience and
other factors, including expectations of future events that may have a financial impact on the
company and that are believed to be reasonable under the circumstances.
Segment Information
As the Company has no activities other than those of an investment company, the segment
reporting under Indian Accounting Standard Ind AS 108 - 'Operating Segments' is not
applicable. The Company does not have any reportable geographical segment.
Provision for Income Tax and Deferred Tax Assets:
The company uses estimates and judgments based on the relevant rulings in the areas of
allocation of revenue, costs, allowances and disallowances which is exercised while
determining the provision for income tax, including the amount expected to be paid /
recovered for uncertain tax positions. A deferred tax asset is recognized to the extent that it is
probable that future taxable profit will be available against which the deductible temporary
differences and tax losses can be utilized. Accordingly, the company exercises its judgment to
reassess the carrying amount of deferred tax assets at the end of each reporting period.
Revenue Recognition
Recognition of Interest Income on Loans
Interest Income Is Recognized In Statement Of Profit And Loss Using The Effective Interest
Method For All Financial Instruments Measured At Amortized Cost, Debt Instrument S
Measured At FVOCI And Debt Instruments Designated At FV TPL. The 'Effective Interest Rate'
Is the Rate That Exactly Discounts estimated Future cash payments or receipts Through the
Expected Life of the Financial Instrument.
The Calculation Of The Effective Interest Rate Includes Transaction Costs And Fees That Are An
Integral Part Of The Contract. Transaction Costs Include Incremental Costs That Are Directly
Attributable To The Acquisition Of Financial Asset.
If Expectations Regarding The Cash Flows On the Financial Asset Are Revised For Reasons
Other Than Credit Risk, The Adjustment is Recorded as A Positive Or Negative Adjustment to
the Carrying Amount Of The Asset In the Balance Sheet With An Increase Or Reduction In
Interest Income. The Adjustment Is Subsequently Amortized Through Interest Income In The
Statement Of Profit And Loss. The Company Calculates Interest Income By applying The EIR To
The Gross Carrying Amount Of Financial Assets Other Than Credit-Impaired Assets.
When A Financial Asset Becomes Credit-Impaired, The Company Calculates Interest Income By
Applying The Effective Interest Rate To The Net Amortized Cost Of The Financial Asset. If The
Financial Asset Cures And Is No Longer Credit-Impaired, The Company Reverts To Calculating
Interest Income On A Gross Basis.
Additional Interest and Interest on Trade Advances are Recognized When They Become
Measurable and When It Is Not Unreasonable to Expect Their Ultimate Collection.
Fee and Commission Income:
Fee Based Income Are Recognized When They Become Measurable And When It Is Probable To
Expect Their Ultimate Collection. Commission And Brokerage Income Earned for the Services
rendered are Recognized As and When They Are Due.
Dividend and Interest Income on Investments:
Dividends Are Recognized In Statement Of Profit And Loss Only When The Right To Receive
Payment Is Established, It Is Probable That The Economic Benefits Associated With The
Dividend Will Flow To The Company And The Amount Of The Dividend Can Be Measured
Reliably.
Interest income from Investments is Recognized When It Is Certain That the Economic Benefits
Will Flow to the Company and the Amount of Income Can Be measured reliably. Interest
Income Is Accrued On A Time Basis, By Reference To The Principal Outstanding And At The
Effective Interest Rate Applicable.
2.4 Financial Instruments:
A) Recognition and Initial Measurement
Financial Assets and Financial Liabilities are Recognized When the Company Becomes a Party
to the Contractual Provisions of the Instruments.
Financial Assets And Financial Liabilities Are Initially Measured At Fair Value. Transaction
- Amortized Cost;
- FVOCI - Debt Instruments;
- FVOCI - Equity Instruments;
- FVTPL
Amortized Cost -
The Company's Business Model is not assessed on an Instrument-By-Instrument Basis, But at a
Higher Level of Aggregated Portfolios Being the Level at Which They Are Managed. The
Financial Asset Is Held With The Objective To Hold Financial Asset In Order To Collect
Contractual Cash Flows As Per The Contractual Terms That Give Rise On Specified Dates To
Cash Flows That Are Solely Payment Of Principal And Interest (SPPI) On The Principal Amount
Outstanding. Accordingly, the Company measures Bank Balances, Loans, Trade Receivables
and Other Financial Instruments at Amortized Cost.
FVOCI - Debt Instruments -
The Company Measures Its Debt Instruments At FVOCI When The Instrument Is Held Within A
Business Model, The Objective Of Which Is Achieved By Both Collecting Contractual Cash Flows
And Selling Financial Assets; And The Contractual Terms Of The Financial Asset Meet The SPPI
Test.
'Financial Assets are not reclassified Subsequent To Their Initial Recognition, Except If and In
the Period the Company Changes Its Business Model for Managing Financial Assets.
All Financial Assets Not Classified As Measured At Amortized Cost Or FVOCI Are Measured At
FVTPL. This Includes All Derivatives Financial Assets.
Subsequent Measurement of Financial Assets
Financial Assets at Amortized Cost Are Subsequently measured at amortized cost using
effective Interest Method. The Amortized Cost Is reduced By Impairment Losses. Interest
Income, Foreign Exchange Gains And Losses And Impairment Are Recognized In Statement Of
Profit And Loss. Any Gain and Loss on Derecognition Is Recognized In Statement of Profit And
Loss.
DEBT Investments FVOCI are subsequently measured at Fair Value. Interest Income under
Effective Interest Method and Impairment are recognized In Statement of Profit And Loss.
Other Net Gains And Losses Are Recognized In OCI. On Derecognition, Gains And Losses
Accumulated In OCI Are Reclassified To Statement Of Profit And Loss.
For Equity Investments, The Company Makes An selection On An Instrument-By-Instrument
Basis To Designate Equity Investments As Measured At FVOCI.
These Elected Investments Are Measured At Fair Value With Gains And Losses Arising From
Changes In Fair Value Recognized In Other Comprehensive Income And Accumulated In The
Reserves. The Cumulative Gain or Loss is reclassified to Statement of Profit And Loss on
Disposal of the Investments. These Investments in Equity Are Held For Trading, Instead of Held
For Strategic Purpose. Dividend Income Received On Such Equity Investments Are Recognized
In Statement Of Profit And Loss.
Equity Investments That Are Not Designated as Measured at FVOCI is Designated as Measured
at FVTPL and Subsequent Changes in Fair Value Are Recognized in Statement of Profit And
Loss.
Financial Assets at FVTPL are Subsequently Measured at Fair Value. Net Gains and Losses,
Including Any Interest or Dividend Income, are recognized in Statement of Profit And Loss.
Classification as Debt or Equity -
Debt And Equity Instruments Issued By The Company are Classified As Either Financial
Equity Instruments -
An Equity Instrument Is Any Contract That Evidences a Residual Interest In The Assets Of An
Entity after Deducting All Of Its Liabilities. Equity Instruments Issued By Company Are
Recognized At The Proceeds Received. Transaction Costs Of An Equity Transaction Are
Recognized As A Deduction From Equity.
Financial Liabilities -
Financial Liabilities Are Classified As Measured At Amortized Cost Or FVTPL. A Financial
Liability Is Classified As At FVTPL.
De-Recognition
Financial Assets
The Company Derecognizes A Financial Asset When The Contractual Rights To The Cash Flows
From The Financial Asset Expire, Or It Transfers The Rights To Receive The Contractual Cash
Flows In A Transaction In Which Substantially All Of The Risks And Rewards Of Ownership Of
The Financial Asset Are Transferred Or In Which The Company Neither Transfers Nor Retains
Substantially All Of The Risks And Rewards Of Ownership And Does Not Retain Control Of The
Financial Asset.
If The Company Enters Into Transactions Whereby It Transfers Assets Recognized On Its
Balance Sheet, But Retains Either All Or Substantially All Of The Risks And Rewards Of The
Transferred Assets, The Transferred Assets Are Not Derecognized.
Financial Liabilities
A Financial Liability Is Derecognized When The Obligation In Respect Of The Liability Is
Discharged, Cancelled Or Expires. The Difference Between The Carrying Value Of The Financial
Liability And The Consideration Paid Is Recognized In Statement Of Profit And Loss.
Offsetting
Financial Assets And Financial Liabilities Are Offset And The Net Amount Presented In The
Balance Sheet When, And Only When, The Company Currently Has A Legally Enforceable Right
To Set Off The Amounts And It Intends Either To Settle them On a net Basis or to realize the
assets And settle the liability Simultaneously.
The Company has not entered into Derivative Financial Instruments, Primarily Forward
Contracts, Options, Currency Derivatives and Swaps. Derivatives embedded In Non - derivative
Host contracts are treated as Separate Derivatives When Their Risks and Characteristics Are
Not closely related to those of the Host Contracts and the Host Contracts Are Not Measured at
FVTPL.
Derivatives Are Initially Recognized At Fair Value At The Date The Contracts Are Entered Into
And Are Subsequently Premeasured to Their Fair Value At The End Of Each Reporting Period.
The Resulting Gain/ Loss Is Recognized In Statement Of Profit And Loss.
H) Impairment of Financial Instruments
Equity Instruments Are Not Subject To Impairment Under Ind AS 109.
The Company Recognizes Lifetime Expected Credit Losses (ECL) When There Has Been A
Significant Increase In Credit Risk Since Initial Recognition And When The Financial
Instrument Is Credit Impaired. If The Credit Risk On The Financial Instrument Has Not
Increased Significantly Since Initial Recognition, The Company Measures The Loss Allowance
For That Financial Instrument At An Amount Equal To 12 Month ECL.
The Assessment Of Whether Lifetime ECL Should Be Recognized Is Based On Significant
Increases In The Likelihood Or Risk Of A Default Occurring Since Initial Recognition. 12 Month
ECL Represents The Portion Of Lifetime ECL That Is Expected To Result From Default Events
On A Financial Instrument That Are Possible Within 12 Months After the Reporting Date.
Management Overlay Is used to adjust the ECL Allowance in Circumstances Where
Management Judges That the Existing Inputs, Assumptions and Model Techniques Do Not
Capture All the Risk Factors relevant to the company's lending Portfolios. Emerging Local or
Global Macroeconomic, Micro Economic or Political Events, And Natural Disasters that are not
incorporated into The Current Parameters, Risk Ratings, and or Forward Looking Information
Are Examples of Such Circumstances. The Use Of Management Overlay May Impact The
Amount Of ECL Recognized.
The Company Recognizes Lifetime ECL For Trade, Lease And Other Receivables. The Expected
Credit Losses On These Financial Assets Are Estimated Using A Provision Matrix Based On The
Company's Historical Credit Loss Experience, Adjusted For Factors That Are Specific to The
Debt Or S, General Economic Conditions And An Assessment of Both The Current As Well As
The Forecast
Direction Of Conditions At The Reporting Date, Including Time Value Of Money Where
Appropriate. Lifetime ECL Represents the Expected Credit Losses That Will Result From All
Possible Default Events over the Expected Life of a Financial Instrument.
Loss Allowances For Financial Assets Measured At Amortized Cost Are Deducted From the
Gross Carrying Amount Of The Assets. For Debt Securities at FVOCI, The Loss Allowance Is
recognized In OCI and Carrying Amount of the Financial Asset Is Not Reduced in the Balance
Sheet.
Collateral Repossessed
Based on Operational Requirements, The Company's Policy Is to Determine Whether a
Repossessed Asset Can Be Best Used for Its Internal Operations or Should Be Sold. Assets
Determined to Be Useful for the Internal Operations are transferred to Their Relevant Asset
Category for Capitalization at Their Fair Market Value.
In The Normal Course Of Business, The Company Does Not Physically Repossess
Assets/Properties In Its Loan Portfolio, But Engages External Agents To Repossess And
Recover Funds, To Settle Outstanding Debt. Any Surplus Funds are returned To the
Customers/ Obligors. Financial Assets held as collaterals are shown as Current Assets as well
as current liabilities.
Write-Offs
The Gross Carrying Amount of A Financial Asset Is Written of when there Is No Realistic
Prospect Of Further Recovery. This Is Generally The Case When The Company Determines that
The Debtor/Borrower Does Not Have Assets Or Sources Of Income that Could Generate
Sufficient Cash Flows To Repay the Amounts Subject To The Write- Off. However, Financial
Assets that are written off Could Still Be subject To Enforcement Activities under the
Company's Recovery Procedures, Taking Into account Legal Advice Where Appropriate. Any
Recoveries Made From Written Off Assets Are Netted Off Against The Amount Of Financial
Assets Writ Ten Off During The Year Under Bad Debts And Write Offs Forming Part Of
Impairment On Financial Instruments In Statement Of Profit And Loss.
2.5 Finance Cost
Finance Costs Include Interest Expense computed By Applying the Effective Interest Rate on
Respective Financial Instruments Measured at Amortized Cost. Financial Instruments Include
Bank/ FI Borrowings, Broker facilities to The Extent they Are Regarded As an Adjustment to
the Interest Cost. Finance Costs Are Charged to the Statement Of Profit And Loss.
2.6 Taxation - Current and Deferred Tax:
Income tax expenses Comprises of Current Tax and Deferred Tax. It Is Recognized In Statement
Of Profit And Loss Except To The Extent That It Relates to An Item Recognized Directly In
Equity Or In Other Comprehensive Income.
A) Current Tax:
Current Tax Comprises Amount Of Tax Payable In Respect Of The Taxable Income Or Loss For
The Year Determined in Accordance With Income Tax Act, 1961 and Any Adjustment To The
Tax Payable Or Receivable In Respect Of Previous Years.
The Company's Current Tax is Calculated Using Tax Rates That Have Been Enacted or
Substantively Enacted by the End of the Reporting Period. Significant Judgments Are Involved
In Determining The Provision For Income Taxes Including Judgment On Whether Tax Positions
Are Probable Of Being Sustained In Tax Assessments. A Tax Assessment Can Involve Complex
Issues, Which can only be resolved over extended Time Periods.
B) Deferred Tax:
Deferred Tax Assets and Liabilities Are Recognized for the Future tax consequences of
temporary Differences between the Carrying Values of Assets and Liabilities and their
respective tax Bases. Deferred Tax Liabilities And Assets Are Measured At The Tax Rates That
Are Expected To Apply In The Period In Which The Liability Is Settled Or The Asset Realized,
Based On Tax Rates (And Tax Laws) That Have Been Enacted Or Substantively Enacted By The
End Of The Reporting Period. The Measurement Of Deferred Tax Liabilities And Assets Reflects
The Tax Consequence That Would Follow From The Manner In Which The Company Expects,
At The End Of The Reporting Period, To Recover Or Settle The Carrying Amount Of Its Assets
And Liabilities.
Deferred Tax Assets Are Recognized To The extent that it is possible that Future Taxable
Income Will Be Available against Which the Deductible Temporary Difference Could Be
Utilized. Such Deferred Tax Assets And Liabilities Are Not Recognized If The Temporary
Difference Arises From The Initial Recognition Of Assets And Liabilities In A Transaction That
Affects Neither The Taxable Profit Nor The Accounting Profit. The Carrying Amount Of
Deferred Tax Assets Is Reviewed At The End Of Each Reporting Period And Reduced To The
Extent That It Is No Longer Probable That Sufficient Taxable Profits Will Be Available To Allow
All Or Part of The Asset to be Recovered.
Employee Welfare Fund
The Company has created Employee Welfare Fund of Rs. 2300/- during the Financial year
2023-24 (Previous year Rs.232915/-) for the Benefits of Employees to support families of
deceased employees, Top up option under Group Mediclaim schemes, economic assistance to
affected employees, etc.
2.7 Provisions:
Provisions Are Recognized When There Is A Present Obligation As A Result Of A Past Event,
And It Is Probable that An Outflow Of Resources Embodying Economic Benefits Will Be
required to Set off the Obligation and There is a Reliable Estimate Of the Amount Of The
Obligation. Provisions Are Reviewed At Each Balance Sheet Date And Adjusted To Reflect The
Current Best Estimate.
The Amount Recognized As A Provision Is the best estimate of the Consideration Required to
Set off The Present Obligation At The End Of The Reporting Period, Taking Into Account The
Risks And Uncertainties Surrounding The Obligation. Provisions Are Determined By
Discounting The Expected Future Cash Flows At A Pre-Tax Rate That Reflects Current Market
Assessments Of The Time Value Of Money And The Risks Specific To The Liability.
When There Is A Possible Obligation Or A Present Obligation In Respect Of Which The
Likelihood Of Out Flow Of Resources Is Remote, No Provision Or Disclosure Is Made.
2.8 Cash and Cash Equivalents:
Cash And Cash Equivalents In The Balance Sheet Comprise Cash On Hand, Cheques And Drafts
On Hand, Balance With Banks In Current Accounts And Short-Term Deposits With An Original
Maturity Of Three Months Or Less, Which Are Subject To An Insignificant Risk Of Change In
Value.
2.9 Earnings per Share:
Basic Earnings Per Share is Calculated By Dividing The Net Profit Or Loss For The Period
Attributable To Equity Shareholders By The Weighted Average Number Of Equity Shares
Outstanding During The Period. Earnings Considered In Ascertaining The Company's Earnings
Per Share Is The Net Profit For The Period After Deducting Preference Dividends And Any
Attributable Tax Thereto For The Period. The Weighted Average Number Of Equity Shares
Outstanding During The Period And For All Periods Presented Is Adjusted For Events, Such As
Bonus Shares, Sub - Division Of Shares Etc. That Have Changed The Number Of Equity Shares
Outstanding, Without A Corresponding Change In Resources. For The Purpose Of Calculating
Diluted Earnings Per Share, The Net Profit Or Loss For The Period At Attributable To Equity
Shareholders Is Divided By The Weighted Average Number Of Equity Shares Outstanding
During The Period, Considered For Deriving Basic Earnings Per Share And Weighted average
Number of equity Shares that could have Been Issued Upon Conversion Of All Dilutive
Potential Equity Shares.
B. Financial Risk Management
B.i. Risk management framework
A wide range of risks may affect the Company's business and operational or financial performance. The risks that could have significant influence
on the Company are market risk, credit risk and liquidity risk. The Company's Board of Directors reviews and sets out policies for managing
these risks and monitors suitable actions taken by management to minimise potential adverse effects of such risks on the company's operational
and financial performance.
B.ii. Credit risk
Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual
obligations, and arises principally from the Company's trade and other receivables, cash and cash equivalents and other bank balances. To
manage this, the Company periodically assesses financial reliability of customers, taking into account the financial condition, current economic
trends and analysis of historical bad debts and ageing of accounts receivable. The maximum exposure to credit risk in case of all the financial
instruments covered below is restricted to their respective carrying amount.
(a) Trade and other receivables from customers
Credit risk in respect of trade and other receivables is managed through credit approvals, establishing credit limits and monitoring the
creditworthiness of customers to which the Company grants credit terms in the normal course of business.
The Company considers the probability of default upon initial recognition of asset and whether there has been a significant increase in the credit
risk on an on-going basis through each reporting period. To assess whether there is a significant increase in credit risk the Company compares
the risk of default occurring on assets as at the reporting date with the risk of default as at the date of initial recognition. It considers reasonable
and supportive forwarding-looking information such as:
i) Actual or expected significant adverse changes in business
ii) Actual or expected significant changes in the operating results of the counterparty
iii) Financial or economic conditions that are expected to cause a significant change to the counterparties ability to meet its obligation
iv) Significant changes in the value of the collateral supporting the obligation or in the quality of third party guarantees or credit enhancements.
Financial assets are written off when there is a no reasonable expectations of recovery, such as a debtor failing to engage in a repayment plan
with the Company. When loans or receivables have been written off, the Company continues to engage in enforcement activity to attempt to
recover the receivable due, When recoverable are made, these are recognised as income in the statement of profit and loss.
The Company measures the expected credit loss of trade receivables and loan from individual customers based on historical trend, industry
practices and the business environment in which the entity operates. Loss rates are based on actual credit loss experience and past trends. Based
on the historical data, loss on collection of receivable is not material hence no additional provision considered.
Financial Assets are considered to be of good quality and there is no significant increase in credit risk
(b) Cash and cash equivalents and Other Bank Balances
The Company held cash and cash equivalents and other bank balances as stated in Financial statements. The cash and cash equivalents are held
with bank with good credit ratings and financial institution counterparties with good market standing.
B.iii. Liquidity risk
Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities that are
settled by delivering cash or another financial asset.
Liquidity risk is managed by Company through effective fund management of the Company's short, medium and long-term funding and liquidity
management requirements. The Company manages liquidity risk by maintaining adequate reserves, banking facilities and other borrowing
facilities, by continuously monitoring forecast and actual cash flows, and by matching the maturity profiles of financial assets and liabilities.
B.iv. Market risk
Market Risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market
risk comprises three types of risk: currency risk, interest rate risk and other price risk.
B.iv.a Currency risk
The Company is not exposed to any currency risk on account of its operating and financing activities. The functional currency of the Company is
Indian Rupee. Our exposure are mainly denominated in INR's Only. The Company's business model incorporates assumptions on currency risks
and ensures any exposure is covered through the normal business operations. This intent has been achieved in all years presented. The Company
has put in place a Financial Risk Management Policy to Identify the most effective and efficient ways of managing the currency risks.
B.iv.b Interest rate risk
Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest
rates. The Company is exposed to interest rate risk through the impact of rate changes on interest-bearing liabilities and assets. The Company
manages its interest rate risk by monitoring the movements in the market interest rates closely.
Note 30.1 - Disclosures required by regulation 34(3) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
No Transactions made during Financial Year which requires disclosures under the said regulation.
31 Balances of Trade Receivables, Trade Payables and Loans and Advances are subject to confirmation and consequential adjustment, if any.
32 Applicable provisions for NBFC covered under IndAS :
RBI under this circular provide that NBFCs which are required to comply with Indian Accounting Standards (IndAS) shall, as hitherto, continue to be
guided by the guidelines duly approved by their boards and as per ICAI advisories for recognition of the impairments.
33 Capital Management
2. The Company is subject to the capital adequacy requirements of the Reserve Bank of India (RBI). Under RBI's capital adequacy guidelines, the
Company is required to maintain a capital adequacy ratio consisting of Tier I and Tier II Capital. The total of Tier II Capital at any point of time, shall
not exceed 100 percent of Tier I Capital. The minimum capital ratio as prescribed by RBI guidelines and applicable to the Company, consisting of Tier
I and Tier II capital, shall not be less than 15 percent of its aggregate risk weighted assets on-balance sheet and of risk adjusted value of off-balance
sheet. The Company has complied with all regulatory requirements related capital and capital adequacy ratios as prescribed by RBI.
38 The Company has taken inter-corporate deposits from certain companies and entered into Purchase/ Sale of Securities with same companies during
the year ended March 31, 2024. The Company does not have any influence on the directors and/ or its operations of the said companies hence has
not considered these as related party transactions in compliance with the Board approved policy on Related Party Transactions. However, in view of
the Auditors remark, Audit Committee at its meeting held on May 27, 2024 has out of abundant caution and in compliance with the highest standards
of corporate governance considered and ratified the transactions. In Audit Committee inter-alia considered the same and is of the opinion that these
transactions are per-se independent in nature and therefore in compliance with the applicable regulatory framework.
The above financial results of the Company have been prepared in accordance with Indian Accounting Standards ('Ind AS') notified under the
Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) Rules, 2016 and accordingly,
these financial results together with the results for the comparative reporting period have been prepared in accordance with the recognition and
measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting" (“Ind AS 34"), prescribed under Section 133 of
the the Companies Act, 2013 ("the Act"), and other recognized accounting practices generally accepted in India and in compliance with Regulation 33
and Regulation 52 read with Regulation 63 (2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the
“Listing Regulations"). Any application guidance/ clarifications/ directions issued by the Reserve Bank of India or other regulators are implemented
as and when they are issued/ applicable.
39 Previous period/ year figures have been regrouped and reclassified wherever necessary to conform to current period's presentation. This
For and on behalf of the Board of Directors
For Harish Arora & Associates
FRNo. 015226C
Chartered Accountants
Sd/- Sd/- Sd/-
Dipti Yelve Bipin Varma
Harish Arora Independent Director Director
Partner DIN : 07148169 DIN : 05353685
Membership No. 407420
Place : Mumbai
Date : 27-05-2024 Sd/- Sd/-
Palak Jain Mithlesh Jaiswal
Company Secretary CFO
(PAN:ARQPJ7853H) (PAN: ACOPJ5801E)
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