2.14 Provisions, Contingent liabilities, Contingent assets
and Commitments:
Provisions are recognised when the Company has a
present obligation (legal or constructive) as a result of
a past event, it is probable that an outflow of resources
embodying economic benefits will be required to
settle the obligation and a reliable estimate can be
made of the amount of the obligation. When the
Company expects some or all of a provision to be
reimbursed, for example, under an insurance contract,
the reimbursement is recognised as a separate asset,
but only when the reimbursement is virtually certain.
The expense relating to a provision is presented in the
statement of profit and loss net of any reimbursement.
If the effect of the time value of money is material,
provisions are discounted using a current pre-tax rate
that reflects, when appropriate, the risks specific to
the liability. When discounting is used, the increase in
the provision due to the passage of time is recognised
as a finance cost.
Contingent liability is disclosed in the case of:
1. A present obligation arising from the past
events, when it is not probable that an outflow of
resources will be required to settle the obligation;
2. A present obligation arising from the past events,
when no reliable estimate is possible;
3. A possible obligation arising from the past events,
unless the probability of outflow of resources is
remote.
Provisions, contingent liabilities, contingent assets
and commitments are reviewed at each balance
sheet date.
2.15 Taxes
Current Tax
Current income tax assets and liabilities are measured
at the amount expected to be recovered from or
paid to the taxation authorities, based on the rates
and tax laws enacted or substantively enacted, at
the reporting date in the country where the entity
operates and generates taxable income.
Current tax items are recognised in correlation to
the underlying transaction either in OCI or directly in
equity.
Management periodically evaluates positions taken
in the tax returns with respect to situations in which
applicable tax regulations are subject to interpretation
and establishes provisions where appropriate.
Deferred Tax
Deferred tax is provided using the balance sheet
approach on temporary differences at the reporting
date between the tax bases of assets and liabilities
and their corresponding carrying amounts for the
financial reporting purposes.
Deferred tax assets are the amounts of income taxes
recoverable in future periods in respect of:
1. deductible temporary differences;
2. the carry forward of unused tax losses; and
3. the carry forward of unused tax credits.
The carrying amount of deferred tax assets is reviewed
at each reporting date and reduced to the extent that
it is no longer probable that sufficient taxable profit
will be available to allow all or part of the deferred
tax asset to be utilised. Unrecognised deferred tax
assets are re-assessed at each reporting date and are
recognised to the extent that it has become probable
that future taxable profits will allow the deferred tax
asset to be recovered.
Deferred tax assets and liabilities are measured at the
tax rates that are expected to apply in the year when
the asset is realised or the liability is settled, based on
tax rates (and tax laws) that have been enacted or
substantively enacted at the reporting date.
Deferred tax relating to items recognised outside
profit or loss is recognised outside profit or loss
(either in other comprehensive income or in equity).
Deferred tax items are recognised in correlation to
the underlying transaction either in OCI or directly in
equity.
Deferred tax assets and deferred tax liabilities are
offset if a legally enforceable right exists to set off
current tax assets against current tax liabilities and
the deferred taxes relate to the same taxable entity
and the same taxation authority.
2.16 Revenue recognition
The Group derives revenue primarily from manpower
services comprises of facility management service,
security service and other manpower based solutions.
Revenues from customer contracts are considered
for recognition and measurement when the contract
has been approved by the parties to the contract, the
parties to contract are committed to perform their
respective obligations under the contract, and the
contract is legally enforceable. Revenue is recognised
upon transfer of control of promised products or
services (“performance obligations”) to customers
in an amount that reflects the consideration the
Company has received or expects to receive in
exchange for these products or services (“transaction
price”). When there is uncertainty as to collectability,
revenue recognition is postponed until such
uncertainty is resolved.
The contract with customer for staffing services,
generally contains a single performance obligation
and revenue is measured at the fair value of the
consideration received or receivable, taking into
account contractually defined terms of payment and
excluding taxes or duties collected on behalf of the
government.
The Company's contracts may include variable
consideration including discounts and penalties
which are reduced from revenues and recognised
based on an estimate of the expected payout relating
to these considerations.
Revenue from manpower services is recognised over
time since the customer simultaneously receives
and consumes the benefits. The invoicing for these
services is either based on cost plus a service fee or
fixed fee model.
The Company has concluded that it is the principal in
all of its revenue arrangements since it is the primary
obligor and has pricing latitude which establishes
control before transferring products and services to
the customer.
The Company's receivables are rights to consideration
that are unconditional. Unbilled revenues comprising
revenues in excess of invoicing are classified as
financial asset when the right to consideration is
unconditional and is due only after a passage of
time. Unbilled revenues are presented under Trade
receivables, while invoicing in excess of revenues are
classified as unearned revenue.
Other income
Other income comprises primarily interest income on
deposits, dividend income and gain/ (loss) on disposal
of financial assets and non-financial assets. Interest
income is recognised using the effective interest
method. Dividend income is recognised when the
right to receive payment is established.
2.17 Government Grants
Government grants are recognised where there is
reasonable assurance that the grant will be received
and all attached conditions will be complied with. All
the grants related to an expense item are recognised
as income on a systematic basis over the periods
that the related costs, for which it is intended to
compensate, are expensed.
2.18 Employee Benefits
A Short-term employee benefits
A liability is recognised for benefits accruing to
employees in respect of wages and salaries in
the period the related service is rendered at the
undiscounted amount of the benefits expected
to be paid in exchange for that service. Short
term employee benefits are measured on an
undiscounted basis as the related service is
provided.
B Compensated absences
The employees of the Company are entitled to
compensated absences. For the purpose, the
group follows calender year and not financial
year. In house employees cannot carry forward
a portion of the unutilised accumulating
compensated absenses beyond calender year
and utilise it in future periods or receive cash at
retirement or termination of employment. The
group records an obligation for compensated
absenses in the period in which the employee
renders the services that increases this
entitlement. The obligation is determined by
management assessment of amount payable
at each balance sheet date. In case of, onsite
employees, the compensated advances are part
of their compensation package and the same is
provided to them on demand/at the time of full
and final settlement.
Accumulated compensated absences, which
are expected to be availed or encashed within
12 months from the end of the year are treated
as short term employee benefits and those
expected to be availed or encashed beyond 12
months from the end of the year are treated as
other long term employee benefits.
C Defined contribution plan
Under a defined contribution plan, the Company's
only obligation is to pay a fixed amount with no
obligation to pay further contributions if the fund
does not hold sufficient assets to pay all employee
benefits. The Company makes specified monthly
contributions towards Employee Provident Fund
to Government administered Provident Fund
Scheme which is a defined contribution plan.
The expenditure for defined contribution plan is
recognised as expense during the period when
the employee provides service.
D Defined benefit plan
In accordance with the Payment of Gratuity
Act, 1972, the Company provides for a lump sum
payment to eligible employees, at retirement or
termination of employment based on the last
drawn salary and years of employment with
the Company. The Company's gratuity fund is
managed by Life Insurance Corporation of India
(LIC). The present value of gratuity obligation
under such defined benefit plan is determined
based on actuarial valuations carried out by an
external actuary using the Projected Unit Credit
Method. The Company recognises the net
obligation of a defined benefit plan in its balance
sheet as an asset or liability.
The Company recognises the following changes
in the net defined benefit obligation as an
expense in the statement of profit and loss:
- Service costs comprising current service
costs, past service costs, gains and losses on
curtailments and non-routine settlements;
and
- Net interest expense or income.
Actuarial gains or losses are recognised in other
comprehensive income. Further, the statement
of profit and loss does not include an expected
return on plan assets. Instead, net interest
recognised in the statement of profit and loss is
calculated by applying the discount rate used
to measure the defined benefit obligation to
the net defined benefit liability or asset. The
actual return on the plan assets above or below
the discount rate is recognised as part of re¬
measurement of net defined liability or asset
through other comprehensive income.
Re-measurement comprising actuarial gains
or losses and return on plan assets (excluding
amounts included in net interest on the net
defined benefit liability) are not reclassified to
the statement of profit and loss in subsequent
periods.
2.19 Borrowing Cost
Borrowing costs directly attributable to the acquisition,
construction or production of qualifying assets, which
are assets that necessarily take a substantial period
of time to get ready for their intended use or sale, are
added to the cost of those assets, until such time as
the assets are substantially ready for their intended
use or sale.
Investment income earned on the temporary
investment of specific borrowings pending their
expenditure on qualifying assets is deducted from
the borrowing costs eligible for capitalisation. All other
borrowing costs are recognised in profit or loss in the
period in which they are incurred.
2.20 Cash Flow Statement
Cash flows are reported using the indirect method,
whereby profit for the period is adjusted for the effects
of transactions of a non-cash nature, any deferrals or
accruals of past or future operating cash receipts or
payments and item of income or expenses associated
with investing or financing cash flows. The cash flows
from operating, investing and financing activities of
the Company are segregated.
2.21 Segment Reporting
In accordance with Ind AS 108, Operating segments,
segment information has been disclosed in the
consolidated financial statements of the Company
and no separate disclosure on segment information
is given in these standalone financial statements.
2.22 Foreign currency transactions and balances
Foreign currency transactions are translated into
the functional currency using the exchange rates
prevailing at the dates of the respective transactions.
Foreign currency denominated monetary assets and
liabilities are translated into the functional currency at
exchange rates in effect at the reporting date.
Foreign exchange gains and losses resulting from the
settlement of such transactions and such translation
of monetary assets and liabilities denominated in
foreign currencies are generally recognised in the
statement of profit and loss.
Non-monetary assets and liabilities denominated
in a foreign currency and measured at fair value are
translated at the exchange rate prevalent at the date
when the fair value was determined. Non-monetary
assets and liabilities denominated in a foreign currency
and measured at historical cost are translated at the
exchange rate prevalent at the date of transaction.
Foreign currency gains and losses are reported on a
net basis. This includes changes in the fair value of
foreign exchange derivative instruments, which are
accounted at fair value through profit or loss.
2.23 Earnings per share
Basic earnings per share are calculated by dividing
the net profit 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, other than the conversion of potential
equity shares 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 profit or loss for the period attributable to
equity shareholders and the weighted average number
of shares outstanding during the period is adjusted for
the effects of all dilutive potential equity shares.
2.24 Non-current assets (or disposal group) held for sale
and discontinued operations:
Non-current assets and disposal groups classified
as held for sale are measured at the lower of their
carrying value and fair value less costs to sell.
Assets and disposal groups are classified as held for
sale if their carrying value will be recovered through
a sale transaction rather than through continuing
use. This condition is only met when the sale is highly
probable and the asset, or disposal group, is available
for immediate sale in its present condition and is
marketed for sale at a price that is reasonable in
relation to its current fair value.
For the purpose of calculating diluted earnings per
share, the profit or loss for the period attributable to
equity shareholders and the weighted average number
of shares outstanding during the period is adjusted for
the effects of all dilutive potential equity shares.
Where a disposal group represents a separate
major line of business or geographical area of
operations, or is part of a single coordinated plan
to dispose of a separate major line of business or
geographical area of operations, then it is treated as
a discontinued operation. The post-tax profit or loss
of the discontinued operation together with the gain
or loss recognised on its disposal are disclosed as a
single amount in the statement of profit and loss, with
all prior periods being presented on this basis.
2.25 New and amended Indian Accounting Standards (Ind
AS)
Ministry of Corporate Affairs (“MCA”) notifies new
standard or amendments to the existing standards
under Companies (Indian Accounting Standards)
Rules as issued from time to time. On March 31,
2025, MCA has not notified any new standard or
amendments to the existing standards applicable to
the Company.
Note - (ii) : Corporate social responsibility
As per Section 135 of the Companies Act, 2013, a company, meeting the applicability threshold, needs to spend at least
2% of its average net profit for the immediately preceding three financial years on corporate social responsibility (CSR)
activities. Pursuant to said provision, the Company has constituted the CSR committee in earlier years (CSR committee
has been formed by the Company as per the Act). The funds are utilised throughout the year on the activities which
are specified in Schedule VII of the Act.
36. EMPLOYEE BENEFIT EXPENSE
The Company contributes to the following post-employment defined benefit plans in India.
A. (i) Defined Contribution Plans:
The Company makes contributions towards provident fund to a defined contribution retirement benefit plan for
qualifying employees. Under the plan, the Company is required to contribute a specified percentage of payroll
cost to the retirement benefit plan to fund the benefits.
The contributions payable to these plans by the Company are at rates specified in the rules of the schemes.
The Company recognised ' 865 Million (' 752 Million March 31, 2024) for provident and other fund contributions in
the Statement of Profit and Loss.
(ii) Defined Benefit Plan :
*The Company has a defined benefit gratuity plan in India, governed by the Payment of Gratuity Act,1972. It
entitles an employee, who has rendered at least five years of continuous service, to gratuity at the rate of fifteen
days wages for every completed year of service or part thereof in excess of six months, based on the rate of
wages last drawn by the employee concerned.These defined benefit plans expose the Company to actuarial
risks, such as longevity risk, interest rate risk and market (investment) risk.
The Company's gratuity scheme for core and associates employees is administered through a third party
manager the Life Insurance Corporation of India. The Company expects to pay ' 20 Million contributions to its
defined benefit plans in 2025-26.
The Company's risk management policies are established to identify and analyse the risks faced by the Company,
to set appropriate risk limits and controls and to monitor risks and adherence to limits. Risk management policies
and systems are reviewed regularly to reflect changes in market conditions and the Company's activities. The
Company, through its training and management standards and procedures, aims to maintain a disciplined and
constructive control environment in which all employees understand their roles and obligations.
The audit committee oversees how management monitors compliance with the Company's risk management
policies and procedures and reviews the adequacy of the risk management framework in relation to the risks faced
by the Company. The audit committee is assisted in its oversight role by internal audit. Internal audit undertakes
both regular and ad-hoc reviews of risk management controls and procedures, the results of which are reported
to the audit committee.
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 receivables from customers and
investments in debt securities.
The carrying amount of following financial assets represents the maximum credit exposure:
Trade and other receivables
Trade receivables as on March 31, 2025 is ' 3,38704 (March 31, 2024 : ' 213776). The Company has disclosed concentration
of customer under segment reporting in Consolidated Financial Statement.
The Company's exposure to credit risk is influenced mainly by the individual characteristics of each customer. However,
management also considers the factors that may influence the credit risk of its customer base, including the default
risk of the industry and country in which customers operate.
The Company has established a credit policy under which each new customer is analysed individually for creditworthiness
before the Company's standard payment and delivery terms and conditions are offered. The Company's review
includes external ratings, if they are available and in some cases bank references. Sale limits are established for each
customer.
As per simplified approach, the Company makes provision of expected credit losses on trade receivables in accordance
of the requirement of Ind AS 109.
Cash and cash equivalents
The Company maintains its Cash and cash equivalents and Bank deposits with banks having good reputation, good
past track record and high quality credit rating and also reviews their credit-worthiness on an on-going basis.
Derivatives
The derivatives deals are done with AD category banks in OTC market and registered brokers in ETCD market.
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. The Company's approach to
managing liquidity is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they
are due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to
the Company's reputation.
The Company uses product-based costing to cost its products and services, which assists it in monitoring cash
flow requirements and optimising its cash return on investments. The Company monitors the level of expected
cash inflows on trade and other receivables together with expected cash outflows on trade and other payables.
Exposure to liquidity risk
The following are the remaining contractual maturities of financial liabilities at the reporting date. The amounts are
gross and undiscounted, and include estimated interest payments and exclude the impact of netting agreements.
The gross inflows/(outflows) disclosed in the above table represent the contractual undiscounted cash flows relating
to derivative financial liabilities held for risk management purposes and which are not usually closed out before
contractual maturity. The disclosure shows net cash flow amounts for derivatives that are net cash-settled and gross
cash inflow and outflow amounts for derivatives that have simultaneous gross cash settlement.
iv. Market risk
Market risk is the risk that changes in market prices - such as foreign exchange rates and interest rates - will affect
the Company's income or the value of its holdings of financial instruments. Market risk is attributable to all market
risk sensitive financial instruments including foreign currency receivables and payables and long term debt. We
are exposed to market risk primarily related to foreign exchange rate risk and interest rate risk. Thus, our exposure
to market risk is a function of revenue generating and operating activities in foreign currency. The objective of
market risk management is to avoid excessive exposure in our foreign currency revenues and costs.
Currency risk
The Company is exposed to currency risk on account of its borrowings, Trade payable, other payables and
receivables in foreign currency. The functional currency of the Company is Indian Rupee. The Company uses
forward exchange contracts to hedge its currency risk, most with a maturity of less than one year from the
reporting date.
The Company does not use derivative financial instruments for trading or speculative purposes.
Exposure to interest rate risk
The Company's interest rate risk arises from borrowings and fixed income financial instruments. Borrowings issued
at fixed rates exposes to fair value interest rate risk. The interest rate profile of the Company's interest-bearing
financial instruments as reported to the management of the Company is as follows:
43. CAPITAL MANAGEMENT
The Company's policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence
and to sustain future development of the business.
The Company monitors capital using a ratio of 'adjusted net debt' to 'adjusted equity'. For this purpose, adjusted net
debt is defined as total borrowings, comprising interest-bearing loans and borrowings less cash and cash equivalents.
* Out of above, Company has already deposited ' 797 Million with the Income tax authorities.
** Out of above, Company has already deposited ' 48.73 Million with Provident Fund authorities.
The Management is of the view that it has valid grounds to defend the demand raised by Provident Fund Department
for Damages and Interest Liabilities and consequently no effect was given in the accounts.
(i) Pending resolution of the respective proceedings, it is not practicable for the Company to estimate the timing
of the cash outflows, if any, in respect of the above as it is determinable only on receipt of judgement/decisions
pending with various forums/authorities.
(ii) The Company has reviewed all its pending litigations and proceedings and has adequately provided for where
provisions are required and disclosed as contingent liabilities where applicable, in its financial statements. Based
on the opinion received, the Company does not expect the outcome of these proceedings to have a materially
adverse effect on its financial position.
b. Capital and other commitments
As on March 31, 2025, the Company has committed to a capital advance in the amount of ' 6747 Million. This
capital advance is intended for purchase of property for purpose of company guest house.
Net IPO proceeds which were un-utilised as at March 31, 2025 were temporarily invested in fixed deposits with banks,
Monitoring Agency bank account and IPO Public issue account.
In this regard, the unutilised IPO fund balance has been carried forward for utilisation in 2025-26 in accordance with
applicable laws, based on approval obtained from the Board of Directors.
46. SEGMENT REPORTING
The Company is required to disclose segment information based on the 'management approach' as defined in Ind
AS 108 - Operating Segments, which in how the Chief Operating Decision Maker (CODM) evaluates the Company's
performance and allocates resources based on the analysis of the various performance indicators. In the case of
the Company, the CODM reviews the results of the Company as a whole as the Company is primarily engaged in
the business of rendering security services in India. Accordingly, the Company is a single CGU, hence single segment
Company. The information as required under Ind AS 108 is available directly from the financial statements, hence no
separate disclosures have been made.
(xi) Return on Investment
Return on investment ratio is not applicable for the period of Financial Statement.
48. The Board of Directors of the Company in the meeting held on April 30, 2025 has recommended a Final dividend of
' 1.50/- per equity shares (i.e 15%) of the Face Value of ' 10/- each for the financial year ended March 31, 2025, subject
to the approval of the members at the ensuing Annual General Meeting.
49.1 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 lend or invest in party
identified by or on behalf of the Company (Ultimate Beneficiaries). The Company has not received any fund from any
party (Funding Party) with the understanding that the Company shall whether, directly or indirectly lend or invest in
other persons or entities identified by or on behalf of the Company (“Ultimate Beneficiaries”) or provide any guarantee,
security or the like on behalf of the Ultimate Beneficiaries.
49.2 The Company has not received any fund from any persons or entities, including foreign entities (Funding Party) with the
understanding (whether recorded in writing or otherwise) that the Company shall:
a) 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
b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries
49.3 As per the MCA notification dated August 05, 2022, the Central Government has notified the Companies (Accounts)
Fourth Amendment Rules, 2022. As per the amended rules, Companies are required to maintain back-up of the 'books
of account and other relevant books and papers' ('books of account') in electronic mode that should be accessible in
India at all the time. Also, the Companies are required to create backup of accounts on servers physically located in
India on a daily basis. The books of account of the Company is maintained in electronic mode on servers physically
located in India and are readily accessible in India at all times. The Company is maintaining back up of books of
accounts on daily basis.
50. The Company does not have any relationship with struck off companies during the year and as at balance sheet date.
51. IMPACT OF SOCIAL SECURITY
The Indian Parliament has approved the Code on Social Security, 2020 which would impact the contributions by the
Company towards Provident Fund and Gratuity. The effective date from which the changes are applicable is yet to
be notified and the rules for quantifying the financial impact are yet to be framed. The Company is in the process
of carrying out the evaluation and will give appropriate impact in the financial statements in the period in which the
Code becomes effective and the related rules to determine the financial impact are published.
52. Balances of Trade Receivables, Trade Payables, Advances etc. have been taken as per books of accounts and are
subject to reconciliation or confirmation. Consequential adjustment thereof, if any, is not expected to be material and
will be given effect into the books of accounts in the year of such adjustment.
53. In the opinion of the management, the Current Assets, Loans and Advances and Current Liabilities are approximately
of the value stated, if realised / paid in the ordinary course of business. The provision for all known liabilities is adequate
and is not in excess of amounts considered reasonably necessary.
54. SCHEME OF ARRANGEMENT NOTE
The Hon'ble National Company Law Tribunal (“NCLT”), Mumbai, on June 20, 2022, sanctioned the Scheme of
Arrangement (“Scheme”) between Krystal Integrated Services Limited (Formerly Krystal Integrated Services Private
Limited) ("Company” or “KISPL”) and Volksara Techno Solutions Private Limited (“Resulting Company” or “Volksara”)
and their respective shareholders and creditors for the demerger of the Smart city units (collectively referred to as
“Demerged undertaking”) of the Company to Volksara. The Scheme became effective on July 19, 2022, upon filing
of the certified copies of the NCLT Order sanctioning the Scheme, by both the companies, with the Registrar of
Companies, Mumbai. Pursuant to the Scheme becoming effective, the Demerged undertaking has been transferred
to and vested in Volksara with effect from April 01, 2020.The invoicing of such business has been continued in the
Company (Demerged Business) as per the advice / mandate of the Customers even after Appointed date i.e.July 19,
2022 on behalf of the Volksara Techno Solutions Private Limited. The income / expenses relating to the same has
however been transferred to the resulting Company by Demerged company and hence there is no impact in the books
of accounts of the Company. The net payable to Resulting company as on the appointed date is ' 39.22 Million which
is still unpaid.
55. OTHER DISCLOSURE
i) The Company has not been declared wilful defaulter by any bank or financial institution or Other lender.
ii) The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the
iii) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.
56. The Company evaluated subsequent events through April 30, 2025, which is the date on which the standalone financial
statements are approved by the Board of Directors. Based on this evaluation, the Company is not aware of any other
event or transaction that would require recognition or disclosure in the standalone financial statements.
57. Previous year's figures have been regrouped / rearranged wherever necessary.
As per our attached report of even date
Maheshwari & Co. For and on Behalf of Board of Directors of
Chartered Accountants Krystal Integrated Services Limited
Firm Registration Number : 105834W CIN : L74920MH2000PLC129827
Nitesh Rajpurohit Neeta Prasad Lad Sanjay Suryakant Dighe
Partner Chairperson and Managing Director CEO and Whole Time Director
Membership No. 196033 (DIN-01122234) (DIN-02042603)
Barun Dey Stuti Kishore Maru
Chief Financial Officer Company Secretary and Compliance Officer
Membership No.: A45257
Place : Mumbai Place : Mumbai
Date : April 30, 2025 Date : April 30, 2025
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