n) Provisions, Contingent liabilities and
Contingent assets :

The Company recognises provisions when there is
present obligation as a result of past event and it is
probable that there will be an outflow of resources
and reliable estimate can be made of the amount
of the obligation. If the effect of the time value of
money is material, provisions are determined by
discounting the expected future cash flows to net
present value using an appropriate pre-tax discount
rate that reflects current market assessments of the
time value of money and, where appropriate, the
risks specific to the liability. Unwinding of the
discount is recognised in the statement of profit
and loss as a finance cost. Provisions are reviewed
at each reporting date and are adjusted to reflect
the current best estimate.

A present obligation that arises from past events
where it is either not probable that an outflow of
resources will be required to settle or a reliable
estimate of the amount cannot be made, is disclosed
as a contingent liability. Contingent Liabilities are
also disclosed when there is a possible obligation
arising from past events, the existence of which
will be confirmed only by the occurrence or non¬
occurrence of one or more uncertain future events
not wholly within the control of the Company.

Contingent assets are not recognized in financial
statements since this may result in the recognition
of income that may never be realised.

o) Financial instruments:

Financial assets and financial liabilities are

recognised when the Company becomes a party
to the contractual provisions of the instrument.
Financial assets and financial liabilities are

initially measured at fair value. Transaction costs
that are directly attributable to the acquisition or
issue of financial assets and financial liabilities
(other than financial assets and financial liabilities
at fair value through profit or loss) are added to or
deducted from the fair value of the financial assets
or financial liabilities, as appropriate, on initial
recognition. Transaction costs directly attributable
to the acquisition of financial assets or financial
liabilities at fair value through profit or loss are
recognised immediately in profit or loss.”

Financial assets

(i) Financial assets carried at amortised cost

A financial asset is subsequently measured at
amortised cost if it is held within a business
model whose objective is to hold the asset in
order to collect contractual cash flows and the
contractual terms of the financial asset give
rise on specified dates to cash flows that are
solely payments of principal and interest on
the principal amount outstanding.

(ii) Financial assets at fair value through other
comprehensive income

A financial asset is subsequently measured
at fair value through other comprehensive
income if it is held within a business
model whose objective is achieved by both
collecting contractual cash flows and selling
financial assets and the contractual terms
of the financial asset give rise on specified
dates to cash flows that are solely payments
of principal and interest on the principal
amount outstanding. Further, in case where
the Company has made an irrevocable
selection based on its business model, for its
investments which are classified as equity
instruments, the subsequent changes in fair
value are recognized in other comprehensive
income.

(iii) Financial assets at fair value through profit
or loss

A financial asset which is not classified in any
of the above categories are subsequently fair
valued through profit or loss.

(iv) The Company recognizes loss allowances
using the expected credit loss (ECL) model
for the financial assets which are not fair
valued through profit or loss. Loss allowance
for trade receivables with no significant
financing component is measured at an
amount equal to lifetime ECL. For all other
financial assets, expected credit losses are
measured at an amount equal to the 12-month
ECL, unless there has been a significant
increase in credit risk from initial recognition
in which case those are measured at lifetime
ECL. The amount of expected credit losses
(or reversal) that is required to adjust the loss
allowance at the reporting date to the amount

that is required to be recognised is recognized
as an impairment gain or loss in statement of
profit or loss.

Financial liabilities and equity instruments

1. Classification as debt or equity

Financial liabilities and equity instruments
issued by the Company are classified
according to the substance of the contractual
arrangements entered into and the definitions
of a financial liability and an equity
instrument.

2. Equity instruments

An equity instrument is any contract that
evidences a residual interest in the assets
of the Company after deducting all of its
liabilities. Equity instruments are recorded
at the proceeds received, net of direct issue
costs.

3. Financial liabilities

Trade and other payables are initially
measured at fair value, net of transaction
costs, and are subsequently measured at
amortised cost, using the effective interest
rate method where the time value of money is
significant.

Interest bearing bank loans, overdrafts and
unsecured loans are initially measured at
fair value and are subsequently measured at
amortised cost using the effective interest rate
method. Any difference between the proceeds
(net of transaction costs) and the settlement or
redemption of borrowings is recognised over
the term of the borrowings in the statement of
profit and loss.

4. Derecognition of financial instruments

The Company derecognizes a financial asset
when the contractual rights to the cash flows
from the financial asset expire or it transfers
the financial asset and the transfer qualifies for
derecognition under Ind AS 109. A financial
liability (or a part of a financial liability) is
derecognized from the Company’s balance
sheet when the obligation specified in the
contract is discharged or cancelled or expires.

5. Fair value of financial instruments

In determining the fair value of its financial

instruments, the Company uses a variety
of methods and assumptions that are based
on market conditions and risks existing at
each reporting date. The methods used to
determine fair value include discounted cash
flow analysis, available quoted market prices
and dealer quotes. All methods of assessing
fair value result in general approximation
of value, and such value may or may not be
realized.

6. Offsetting financial instruments

Financial assets and liabilities are offset and
the net amount is reported in the balance
sheet where there is a legally enforceable
right to offset the recognized amounts and
there is an intention to settle on a net basis
or realize the asset and settle the liability
simultaneously. The legally enforceable right
must not be contingent on future events and
must be enforceable in the normal course
of business and in the event of default,
insolvency or bankruptcy of the Company or
the counterparty.

p) Earnings per share :

The basic earnings per share is computed by
dividing the profit/(loss) for the year attributable
to the equity shareholders by the weighted average
number of equity shares outstanding during the
year. For the purpose of calculating diluted earnings
per share, profit/(loss) for the year attributable to
the equity shareholders and the weighted average
number of the equity shares outstanding during
the year are adjusted for the effects of all dilutive
potential equity shares.

q) Cash and cash equivalents:

Cash and cash equivalents include cash on hand
and demand deposits with banks. Cash equivalents
are short-term balances (with an original maturity
of three months or less), highly liquid investments
that are readily convertible into known amounts of
cash and which are subject to insignificant risk of
changes in value.

r) Transactions in foreign currencies:

The financial statements of the Company are
presented in Indian rupees, which is the functional
currency of the Company and the presentation
currency for the financial statements.

Transactions in foreign currencies are recorded
at the exchange rates prevailing on the date of
transaction.

Foreign currency monetary assets and liabilities
such as cash, receivables, payables, etc., are
translated at year end exchange rates.

Exchange differences arising on settlement of
transactions and translation of monetary items are
recognised as income or expense in the year in
which they arise.

s) Segment reporting:

An operating segment is a component of the
Company that engages in business activities from
which it may earn revenues and incur expenses,
whose operating results are regularly reviewed
by the Company’s chief operating decision maker
to make decisions for which discrete financial
information is available. Based on the management
approach as defined in Ind AS 108, the chief
operating decision maker evaluates the Company’s
performance and allocates resources based on an
analysis of various performance indicators by
business segments and geographic segments.

t) Government grants:

Grants from the government are recognised at fair
value where there is a reasonable assurance that
the grant will be received and the Company will
comply with all attached conditions.

Government grants relating to income are deferred
and recognised in the profit or loss over the period
necessary to match them with the costs they are
intended to compensate and presented within other
income.

Government grants relating to the purchase of
Property, Plant and Equipment are included in
non-current liabilities as deferred income and are
credited to profit and loss on a straight line basis
over the expected lives of the related assets and
presented within other income.

The benefit of a government loan at below current
market rate of interest is treated as a government
grant.

u) Leases:

As a lessee:

The Company assesses whether a contract contains
a lease, at inception of a contract. A contract is, or

contains, a lease if the contract conveys the right
to control the use of an identified asset for a period
of time in exchange for consideration. To assess
whether a contract conveys the right to control the
use of an identified asset, the Company assesses
whether:

(1) The Contract involves the use of an identified
asset;

(2) The Company has substantially all the
economic benefits from use of the asset
through the period of the lease and

(3) The Company has the right to direct the use
of the asset.

The Company recognizes a right-of-use asset
(“ROU”) and a corresponding lease liability for
all lease arrangements in which it is a lessee,
except for leases with a term of twelve months
or less (short-term leases) and low value leases.
For these short-term and low value leases, the
Company recognizes the lease payments as an
operating expense on a straight-line basis over
the term of the lease. Certain lease arrangements
includes the options to extend or terminate the
lease before the end of the lease term. ROU assets
and lease liabilities includes these options when it
is reasonably certain that they will be exercised.

The right-of-use assets are initially recognized at
cost, which comprises the initial amount of the
lease liability adjusted for any lease payments
made at or prior to the commencement date of the
lease plus any initial direct costs less any lease
incentives.

They are subsequently measured at cost less
accumulated depreciation and impairment losses.

Right-of-use assets are depreciated from the
commencement date on a straight-line basis over
the balance lease term of the underlying asset.
Right of use assets are evaluated for recoverability
whenever events or changes in circumstances
indicate that their carrying amounts may not be
recoverable.”

The lease liability is initially measured at
amortized cost at the present value of the future
lease payments. The lease payments are discounted
using the interest rate implicit in the lease or, if
not readily determinable, using the incremental
borrowing rates in the country of domicile of the
leases. Lease liabilities are re-measured with a

corresponding adjustment to the related right of
use asset if the Company changes its assessment
if whether it will exercise an extension or a
termination option.

Lease liability and ROU asset shall be separately
presented in the Balance Sheet and lease payments
shall be classified as financing cash flows.

As Lessor:

Leases for which the Company is a lessor is
classified as a finance or operating lease. Whenever
the terms of the lease transfer substantially all the
risks and rewards of ownership to the lessee, the
contract is classified as a finance lease. All other
leases are classified as operating leases.

When the Company is an intermediate lessor, it
accounts for its interests in the head lease and the
sublease separately. The sublease is classified as a
finance or operating lease by reference to the right-
of-use asset arising from the head lease.

For operating leases, rental income is recognized
on a straight line basis over the term of the relevant
lease.

Operating lease - Rentals payable under operating
leases are charged to the statement of profit and
loss on a straight line basis over the term of the
relevant lease unless another systematic basis is
more representative of the time pattern in which
economic benefits from the leased assets are
utilised.

v) Employee share based payments:

Equity- settled share-based payments to
employees are measured at the fair value of the
employee stock options at the grant date. The fair
value determined at the grant date of the equity-
settled share-based payments is amortised over the
vesting period, based on the Company’s estimate of
equity instruments that will eventually vest, with a
corresponding increase in equity. At the end of each
reporting period, the Company revises its estimate
of the number of equity instruments expected to
vest. The impact of the revision of the original
estimates, if any, is recognised in the statement of
profit and loss such that the cumulative expense
reflects the revised estimate, with a corresponding
adjustment to the equity-settled employee benefits
reserve.

w) Dividend distribution:

Dividends paid (including income tax thereon)
is recognised in the period in which the interim
dividends are approved by the Board of Directors,
or in respect of the final dividend when approved
by shareholders.

x) Rounding off amounts:

All amounts disclosed in the financial statements
and notes have been rounded off to the nearest
lakh with two decimals as per the requirement of
Schedule III, unless otherwise stated.

y) Standards issued but not yet effective:

Ministry of Corporate Affairs (“MCA”) notifies
new standards or amendments to the existing
standards under Companies (Indian Accounting
Standards) Rules as issued from time to time.
There are no such notifications applicable with
effect from 01 April, 2025.

. Use of estimates and critical accounting judgements:

In preparation of the financial statements, the Company
makes judgements, estimates and assumptions about
the carrying values of assets and liabilities that are
not readily apparent from other sources. The estimates
and the associated assumptions are based on historical
experience and other factors that are considered to be
relevant. Actual results may differ from these estimates.

The estimates and the underlying assumptions are
reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the
estimate is revised and future periods affected.

Significant judgements and estimates relating to the
carrying values of assets and liabilities include useful
lives of property, plant and equipment and intangible
assets, impairment of property, plant and equipment,
intangible assets and investments, provision for
employee benefits and other provisions, recoverability
of deferred tax assets, commitments and contingencies.

a) Secured loans

The following assets of the Company are given as security:

# First exclusive charge on Plant & Machineries and Equitable Mortgage on factory Land & Building at Plot No. 2A,
in Sy.Nos. 25 lP, 255P, 256P, 261P, IC- PUDI, Pudi Village, Rambilli Mandal, Visakhapatnam District, Andhra
Pradesh.

# First exclusive charge on Plant & Machineries at Unit 1 (new Block) at Annaram Vill, Near Air force academy,
Medak Dist-502313, Telangana.

# First exclusive charge on Plant & Machineries and Equitable Mortgage on the factory Land & Buildings situated at
Survey no.82/2A, Mahavashi Village, Khandala (Tal), Pune, Satara District, Maharashtra State.

# First Exclusive Charge on Plant & Machinery and Equitable Mortgage on factory Land& Building at Survey No.
160/A, 161/1,161/5, Bhimpore Village, Nani Daman, Daman District.

# First exclusive charge on Plant and Machinery and Equitable Mortgage on the factory Land & Buildings situated
at Plot no.94, KIADB- Adakanahally Industrial Area, Chikkaiahnachatra Hobli, Nanjangud Taluk, Mysuru Dist.
Karnataka-571301

# First exclusive charges on Plant & Machinery and Equitable Mortgage on factory Land and Building located at
G40/2, G41 & G42/1, at Sultanpur Village, Ameenpur Mandal, Sangareddy Dist, Telangana.

# First exclusive charge on Plant & Machineries and Equitable Mortgage on factory Land and Building Plot 29,
Industrial Estate, Refinery Road, HSIIDC, Panipat, Haryana.

# First exclusive charge on Plant & Machineries and Equitable Mortgage of Leasehold right of Land and Building
located Plot no c-11, SIPCOT, Industrial Park, Cheyyar, Phase II,.Cheyyar Dist, Tamilnadu.

# First exclusive charge on Plant & Machineries at Mahad & EM on Land and Building located at Plot no FS-42,
Mahad Five Star Industrial Area, Mahad, admeasuring 8000 SQ Ft.

# Personal guarantees of J. Lakshmana Rao, A. Subramanyam and P. Venkateswara Rao directors of the Company.

Working capital facilities from the banks are secured by hypothecation by way of first charge on the following assets
of the Company:

i) First Pari passu charge to the above banks by way of hypothecation of the borrower’s entire current assets which inter-
alia include stocks of raw material, work in process, finished goods, consumables, stores & spares and such other
movables including book debts, outstanding monies, receivables both present and future of such form satisfactory to the
bank.

ii) First Pari passu charge to the above banks by way of hypothecation of the borrower’s movable properties of the Company
(Except those specifically charged to term loan lenders).

iii) First Pari passu charge to the above banks by way of equitable mortgage on the following Immovable properties of the
Company:-

I. First Charge by way of equitable mortgage of land measuring 6.5125 acres and building in Sy.No 54,55/A,70,
71&72 of Annaram Village, Near Air Force Academy, Gummadidala Mandal, Sanga Reddy District, Telangana
belonging to the Company.

II. First Charge by way of equitable mortgage of land measuring 6413 Sq. Yards and building in Sy.No. 164 part,
Dammarapochampally Village, Gandimaisamma Dundigal Mandal, Medchal District, Telangana belonging to the
Company.

III. First charge by way of equitable mortgage of land measuring 1066.63 Sq. Yards and building in Plot No. D-177
phase III, IDA, Jeedimetla, Qutballapur Mandal, Medchal District. Telangana belonging to the Company.

IV. First charge by way of equitable mortgage of ground floor, Cellar area of building bearing Municipal No. 8-2-
293/82/A/700&700/1 on Plot No. 700 forming part of S.Y. No. 120(New) of Shaikpet Village and S.Y. No 102/1 of
Hakim pet Village admeasuring 3653 SFT of the office space presently occupied by the vendee 50% or 930 SFT of
reception area of 1860 SFT all in relevance to the ground Floor 400 Sq.Yards out of 1955 Sq.Yards situated within
the approved layout of the Jubilee Hills Co-operative House Building Ltd at Road No. 36 Jubilee hills, belonging to
the Company.

V. First charge by way of equitable mortgage of land and building in Shed No. D-17 & D-18, phase III, IDA, Jeedimetla,
Qutballapur Mandal, Medchal District. Telangana belonging to the Company.

VI. Personal guarantees of J. Lakshmana Rao, A. Subramanyam, and P. Venkateswara Rao, directors of the Company.

The above sensitivity analysis is based on a change in each assumption while holding all other assumptions constant.
In practice, this is unlikely to occur and changes in some of the assumptions may be correlated. When calculating the
sensitivity of the defined benefit obligation to significant actuarial assumptions, the same method (present value of the
defined benefit obligation calculated with the projected unit credit method at the end of the reporting period) has been
applied as when calculating the defined benefit liability recognised in the balance sheet.

v) Risk exposure

Through its defined benefit plans, the Company is exposed to a number of risks, the most significant of which are detailed
below:

Interest rate risk

The defined benefit obligation calculated uses a discount rate based on government bonds. If bond yields fall, the defined
benefit obligation will tend to increase.

Salary inflation risk

Higher than expected increases in salary will increase the defined benefit obligation.

Demographic risk

This is the risk of variability of results due to unsystematic nature of decrements that include mortality, withdrawal,
disability and retirement. The effect of these decrements on the defined benefit obligation is not straight forward and
depends upon the combination of salary increase, discount rate and vesting criteria. It is important not to overstate
withdrawals because in the financial analysis the retirement benefit of a short career employee typically costs less per
year as compared to a long service employee.

If significant inputs required to fair value an instruments are observable, the instrument is included in Level 2.

Level 3: If one or more of the significant inputs are not based on observable market data, the instruments is included in
level 3.

There has been no change in the valuation methodology for Level 3 inputs during the year. The Company has not
classified any material financial instruments under Level 3 of the fair value hierarchy. There were no transfers between
Level 1 and Level 2 during the year.

Management uses its best judgement in estimating the fair value of its financial instruments. However, there are inherent
limitations in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates
presented above are not necessarily indicative of the amounts that the Company could have realized or paid in sale
transactions as of respective dates. As such, the fair value of financial instruments subsequent to the reporting dates may
be different from the amounts reported at each reporting date. In respect of investments as at the transaction date, the
Company has assessed the fair value to be the carrying value of the investments as these companies are in their initial
years of operations obtaining necessary regulatory approvals to commence their business.

The fair value of trade receivables, trade payables and other Current financial assets and liabilities is considered to be
equal to the carrying amounts of these items due to their short-term nature. Where such items are Non-current in nature,
the same has been classified as Level 3 and fair value determined using discounted cash flow basis. Similarly, unquoted
equity instruments where most recent information to measure fair value is insufficient, or if there is a wide range of
possible fair value measurements, cost has been considered as the best estimate of fair value.

37. Financial risk management

The Company is exposed to market risk (fluctuation in foreign currency exchange rates, price and interest rate), liquidity
risk and credit risk, which may adversely impact the fair value of its financial instruments. The Company assesses the
unpredictability of the financial environment and seeks to mitigate potential adverse effects on the financial performance
of the Company.

(A) 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 of currency risk, interest rate risk and price risk. Financial
instruments affected by market risk include loans and borrowings, trade receivables and trade payables involving
foreign currency exposure. The sensitivity analyses in the following sections relate to the position as at 31 March,
2025 and 31 March, 2024.

The analysis exclude the impact of movements in market variables on the carrying values of financial assets and
liabilties.

The sensitivity of the relevant profit or loss item is the effect of the assumed changes in respective market risks. This
is based on the financial assets and financial liabilities held at 31 March, 2025 and 31 March, 2024.

(i) Foreign currency exchange rate risk

Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of
changes in foreign exchange rates. The Company’s exposure to the risk of changes in foreign exchange rates
relates primarily to the trade/ other payables, trade/other receivables and derivative assets/liabilities. The risks
primarily relate to fluctuations in US Dollar, AUD, EURO, JPY and AED against the functional currencies of
the Company. The Company’s exposure to foreign currency changes for all other currencies is not material.
The Company evaluates the impact of foreign exchange rate fluctuations by assessing its exposure to exchange
rate risks.

The following tables demonstrate the sensitivity to a reasonably possible change in US Dollar, AUD, EURO,
JPY and AED exchange rates, with all other variables held constant. The impact on the Company’s profit
before tax is due to changes in the fair value of monetary assets and liabilities.

The movement in the pre-tax effect is a result of a change in the fair value of monetary assets and liabilities
denominated in US Dollar, AUD, EURO, JPY and AED, where the functional currency of the entity is a currency
other than US Dollar, AUD, EURO, JPY and AED.

(iii) 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 change in market interest rates. The Company’s exposure to the risk of changes in market interest rates relates
primarily to the Company’s debt obligations with floating interest rates. As the Company has certain debt obligations
with floating interest rates, exposure to the risk of changes in market interest rates are dependent of changes in
market interest rates. Management monitors the movement in interest rate and, wherever possible, reacts to material
movements in such rates by restructuring its financing arrangement.

As the Company has no significant interest bearing assets, the income and operating cash flows are substantially
independent of changes in market interest rates.

(B) Credit Risk

Financial assets of the Company include trade receivables, loans to wholly owned subsidiary, employee advances,
security deposits held with government authorities and bank deposits which represents Company’s maximum
exposure to the credit risk.

With respect to credit exposure from customers, the Company has a procedure in place aiming to minimise collection
losses. Credit Control team assesses the credit quality of the customers, their financial position, past experience in
payments and other relevant factors. 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 default risk associate with the industry and country in which customers operate.
Credit quality of a customer is assessed based on an extensive credit rating scorecard and individual credit limits are
defined in accordance with this assessment. With respect to other financial assets viz., loans & advances, deposits
with government and banks, the credit risk is insignificant since the loans & advances are given to its wholly owned
subsidiary and employees only and deposits are held with government bodies and reputable banks. The credit
quality of the financial assets is satisfactory, taking into account the allowance for credit losses.

Credit risk on trade receivables and other financial assets is evaluated as follows:

40. The Company has received a letter dated 30 September, 2024, under Section 37 (1) and (3) of the Foreign Exchange
Management Act, 1999 read with Section 131(1) of the Income Tax Act, 1961 from the Directorate of Enforcement,
Government of India (“ED”) requesting certain information for the purpose of investigation. The Company has responded
to the ED letter by providing the information requested for vide replies dated 9 October, 2024, 5 November, 2024, 25
November, 2024 and 15 May, 2025 . The letter has only sought for certain information, which has been complied with,
and it is neither a show cause notice nor demand. Hence there is no impact to the financial statements.

41. Code on 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 Ministry of Labour and Employment has
released draft rules for the Code on Social Security, 2020 on November 13, 2020, and has invited suggestions from
stakeholders which are under active consideration by the Ministry. The Company will assess the impact and its evaluation
once the subject rules are notified and will give appropriate impact in its financial statements in the period in which, the
Code becomes effective and the related rules to determine the financial impact are published.

42. 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 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(s) (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.

43. The company has an accounting software for maintaining its books of account having the feature of recording audit trail
(edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the software
and the same is preserved. Further, the audit trail is not disabled. However, the feature of recording audit trail (edit log)
facility at database level is not enabled.

As per our report of even date For and on behalf of Board

For M.Anandam & Co.,

Chartered Accountants Sd/- Sd/-

(Firm Registration Number: 000125S) J. Lakshmana Rao A. Subramanyam

Chairman & Managing Director Deputy Managing Director

Sd/- DIN: 00649702 DIN: 00654046

B V Suresh Kumar

Partner

Membership No. 212187 Sd/_- Sd/_-

A. Seshu Kumari Harshita Suresh Chandnani

Place : Hyderabad Chief Financial Officer Company Secretary

Date : 19 May, 2025 M.No.ACS64959