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Artson Engineering Ltd.

BSE: 522134 Sector: Engineering
NSE: ARTSONENGG ISIN Code: INE133D01023
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NSE 05:30 | 01 Jan Artson Engineering Ltd
OPEN 106.40
PREVIOUS CLOSE 106.40
VOLUME 3354
52-Week high 150.90
52-Week low 30.50
P/E 591.11
Mkt Cap.(Rs cr) 393
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 106.40
CLOSE 106.40
VOLUME 3354
52-Week high 150.90
52-Week low 30.50
P/E 591.11
Mkt Cap.(Rs cr) 393
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Artson Engineering Ltd. (ARTSONENGG) - Auditors Report

Company auditors report

To the Members of Artson Engineering Limited

Report on the audit of the financial statements

Opinion

1. We have audited the accompanying financial statements of Artson Engineering Limited("the Company") which comprise the balance sheet as at March 31 2021 thestatement of profit and loss (including other comprehensive income) the statement ofchanges in equity and statement of cash flows for the year then ended and notes to thefinancial statements including a summary of significant accounting policies and otherexplanatory information.

2. In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid financial statements give the information required by theCompanies Act 2013 ("the Act") in the manner so required and give a true andfair view in conformity with the accounting principles generally accepted in India of thestate of affairs of the Company as at March 31 2021 and total comprehensive income(comprising of loss and other comprehensive income) changes in equity and its cash flowsfor the year then ended.

Basis for opinion

3. We conducted our audit in accordance with the Standards on Auditing (SAs) specifiedunder section 143(10) of the Act. Our responsibilities under those Standards are furtherdescribed in the Auditor's Responsibilities for the Audit of the Financial Statementssection of our report. We are independent of the Company in accordance with the Code ofEthics issued by the Institute of Chartered Accountants of India (ICAI) together with theethical requirements that are relevant to our audit of the financial statements under theprovisions of the Act and the Rules thereunder and we have fulfilled our other ethicalresponsibilities in accordance with these requirements and the Code of Ethics. We believethat the audit evidence we have obtained is sufficient and appropriate to provide a basisfor our opinion.

Material Uncertainty Related to Going Concern

4. We draw your attention to Note 46 to the financial statements regarding thepreparation of the Statement on going concern basis. The Company has incurred a net lossof Rs.567.88 lakhs during the year ended 31st March 2021 and as of that date theCompany's accumulated losses (including other comprehensive income) and net worth stood atRs.4714.60 lakhs and 11.47 lakhs respectively. These factors indicate the existence of amaterial uncertainty that may cast significant doubt about the Company's ability tocontinue as a going concern. However based on the detailed assessment shared by theManagement and other factors mentioned in the aforementioned Note these financialstatements have been prepared on a going concern basis and no adjustment has been made tothe carrying value of the assets and liabilities of the Company as at the reporting date.Our conclusion is not modified in respect of this matter.

Emphasis of Matter

5. We draw your attention to Note 45 to the financial statements which describes theManagement's assessment of the impact of the outbreak of Coronavirus (COVID-19) on thebusiness operations of the Company. In view of the uncertain economic environment adefinitive assessment of the impact on the subsequent periods is highly dependent uponcircumstances as they evolve. Our conclusion is not modified in respect of this matter.

Key audit matters

6. Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the financial statements of the current period. These matterswere addressed in the context of our audit of the financial statements as a whole and informing our opinion thereon and we do not provide a separate opinion on these matters. Inaddition to the matter described in the material uncertainty related to going concernsection we have determined the matters described below to be the key audit matters to becommunicated in our report.

Key audit matter description

Assessment of recoverability of Deferred Tax Asset in respect of unabsorbed tax losses(Refer Note 2.8 and Note 7 to the financial statements)

The Company has recognised a deferred tax asset in respect of unabsorbed depreciationand business losses pertaining to the earlier assessment years. The balance of suchdeferred tax asset as at 31st March 2021 is Rs.328.00 lakhs (comprising of deferred taxasset of Rs.166.82 lakhs and Rs.161.18 lakhs in respect of unabsorbed depreciation andbusiness losses respectively) which is included in Deferred tax assets (net) amounting toRs.424.16 lakhs. The deferred tax asset is recognised as it is considered to berecoverable based on the Company's projected taxable profits in the forthcoming years.Under Indian Accounting Standard 12 Income Taxes the carrying amount of a deferred taxasset is required to be reviewed at the end of each reporting period.

This has been determined as a key audit matter as the amount is significant to thefinancial statements and significant judgement was required by the Company's Management inthe preparation of forecasts of future taxable profits based on the underlying businessplans.

How our audit addressed the key audit matter

Our procedures included the following:

• Evaluation of the design and testing operating effectiveness of the Company'scontrol relating to assessment of carrying amount of deferred tax assets the preparationof the forecast and its related inputs/ assumptions.

• Comparing the Company's business forecast prepared in the previous year with itsactual performance during the year;

• Assessing the business plans used by the Management in evaluating theutilization of the deferred tax asset;

• Testing the reasonability of Management estimates (including testing ofreasonability of the provision made by the Management for unrecoverable portion of theDeferred Tax Asset) and key assumptions such as growth rate and estimated percentage ofgross profit used in Management projections of the future taxable profits and whether taxlosses can be utilized within the forecast recoupment period;

• Evaluating the progress made by the Company in recent periods vis-a-vis thebudget along with reasons for variance if any which inter-alia included monitoring ofprogress of projects and related costs and improvement of order book position;

Based on the above procedures we assessed the reasonability of the assumptions andestimates used by the Management in assessing the recoverability of Deferred Tax Asset inrespect of unabsorbed tax losses.

Key audit matter description

Estimation of construction contract revenue and related costs (Refer Note 2.3 and Note20 to the financial statements)

The Company enters into engineering procurement and construction contracts whichgenerally extend over a period of 1-2 years. Contract prices are usually fixed howeverthey also include an element of variable consideration including variations and claimsnet of assessed value of liquidated damages. Variable consideration is recognized when itsrecovery is assessed to be highly probable.

Estimated costs are determined based on techno commercial assessment of the work to beperformed that includes certain cost contingencies and cost savings which take intoaccount specific circumstances in each contract.

Contract revenue is measured based on the proportion of contract costs incurred forwork performed till the Balance Sheet date relative to the estimated total contractcosts.

The recognition of revenue and profit/loss therefore rely on estimates in relation tototal estimated costs and estimated contract price of each contract. Therefore weconsidered these estimates of revenue recognised and related costs recorded as a key auditmatter given the complexities involved and the significance of the amounts to thefinancial statements.

How our audit addressed the key audit matter

Our procedures included the following:

• Understood and evaluated the design and tested the operating effectiveness ofcontrols around estimation of construction contract costs and contract price including thereviews and approvals thereof;

• Inspected minutes of project review meetings with appropriate participation bythose charged with governance in relation to estimates and status of the project;

• For selected contracts performed the following procedures:

a) Obtained and reviewed project related source documents such as contract agreementsand variation orders;

b) Evaluated the business team's probability assessment of recovery ofvariations/claims that contributes towards estimation of construction contract revenue andlevy of liquidated damages by reference to contractual terms expert's assessment andlegal advice wherever considered necessary;

c) Assessed the basis for determining the total costs including changes made overperiod by reference to supporting documentation and estimates made in relation to cost tocomplete the projects;

d) Tested the calculation of percentage of completion under Input method including thetesting of costs incurred and recorded against the contract;

e) Evaluated the reasonableness of key assumptions included in the estimates inrelation to revenue recognised and related costs; and

f) Assessed the appropriateness of the revenue recognition accounting policies in linewith Ind AS 115 "Revenue from Contracts with Customers."

Based on the procedures performed above no significant exceptions were noted inestimates of construction contract revenue related costs and disclosures made.

Other Information

7. The Company's Board of Directors is responsible for the other information. The otherinformation comprises the information included in the Board's Report including Annexuresto Board's Report but does not include the financial statements and our Auditor's Reportthereon.

Our opinion on the financial statements does not cover the other information and we donot express any form of assurance conclusion thereon.

In connection with our audit of the financial statements our responsibility is to readthe other information and in doing so consider whether the other information ismaterially inconsistent with the financial statements or our knowledge obtained in theaudit or otherwise appears to be materially misstated. If based on the work we haveperformed we conclude that there is a material misstatement of this other information weare required to report that fact.

We have nothing to report in this regard.

Responsibilities of Management and those charged with governance for the financialstatements

8. The Company's Board of Directors is responsible for the matters stated in section134(5) of the Act with respect to the preparation of these financial statements that givea true and fair view of the financial position financial performance changes in equityand cash flows of the Company in accordance with the accounting principles generallyaccepted in India including the Accounting Standards specified under section 133 of theAct. This responsibility also includes maintenance of adequate accounting records inaccordance with the provisions of the Act for safeguarding of the assets of the Companyand for preventing and detecting frauds and other irregularities; selection andapplication of appropriate accounting policies; making judgments and estimates that arereasonable and prudent; and design implementation and maintenance of adequate internalfinancial controls that were operating effectively for ensuring the accuracy andcompleteness of the accounting records relevant to the preparation and presentation ofthe financial statements that give a true and fair view and are free from materialmisstatement whether due to fraud or error.

9. In preparing the financial statements Management is responsible for assessing theCompany's ability to continue as a going concern disclosing as applicable mattersrelated to going concern and using the going concern basis of accounting unless Managementeither intends to liquidate the Company or to cease operations or has no realisticalternative but to do so. Those Board of Directors are also responsible for overseeing theCompany's financial reporting process.

Auditor's responsibilities for the audit of the financial statements

10. Our objectives are to obtain reasonable assurance about whether the financialstatements as a whole are free from material misstatement whether due to fraud or errorand to issue an Auditor's Report that includes our opinion. Reasonable assurance is a highlevel of assurance but is not a guarantee that an audit conducted in accordance with SAswill always detect a material misstatement when it exists. Misstatements can arise fromfraud or error and are considered material if individually or in the aggregate theycould reasonably be expected to influence the economic decisions of users taken on thebasis of these financial statements.

11. As part of an audit in accordance with SAs we exercise professional judgment andmaintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financialstatements whether due to fraud or error design and perform audit procedures responsiveto those risks and obtain audit evidence that is sufficient and appropriate to provide abasis for our opinion. The risk of not detecting a material misstatement resulting fromfraud is higher than for one resulting from error as fraud may involve collusionforgery intentional omissions misrepresentations or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order todesign audit procedures that are appropriate in the circumstances. Under Section 143(3)(i)of the Act we are also responsible for expressing our opinion on whether the Company hasadequate internal financial controls with reference to financial statements in place andthe operating effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonablenessof accounting estimates and related disclosures made by Management.

• Conclude on the appropriateness of Management's use of the going concern basisof accounting and based on the audit evidence obtained whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the Company'sability to continue as a going concern. If we conclude that a material uncertainty existswe are required to draw attention in our Auditor's Report to the related disclosures inthe financial statements or if such disclosures are inadequate to modify our opinion.Our conclusions are based on the audit evidence obtained up to the date of our Auditor'sReport. However future events or conditions may cause the Company to cease to continue asa going concern.

• Evaluate the overall presentation structure and content of the financialstatements including the disclosures and whether the financial statements represent theunderlying transactions and events in a manner that achieves fair presentation.

12. We communicate with those charged with governance regarding among other mattersthe planned scope and timing of the audit and significant audit findings including anysignificant deficiencies in internal control that we identify during our audit.

13. We also provide those charged with governance with a statement that we havecomplied with relevant ethical requirements regarding independence and to communicatewith them all relationships and other matters that may reasonably be thought to bear onour independence and where applicable related safeguards.

14. From the matters communicated with those charged with governance we determinethose matters that were of most significance in the audit of the financial statements ofthe current period and are therefore the key audit matters. We describe these matters inour Auditor's Report unless law or regulation precludes public disclosure about the matteror when in extremely rare circumstances we determine that a matter should not becommunicated in our report because the adverse consequences of doing so would reasonablybe expected to outweigh the public interest benefits of such communication.

Report on other legal and regulatory requirements

15. As required by the Companies (Auditor's Report) Order 2016 ("theOrder") issued by the Central Government of India in terms of sub-section (11) ofsection 143 of the Act we give in the Annexure B a statement on the matters specified inparagraphs 3 and 4 of the Order to the extent applicable.

16. As required by Section 143(3) of the Act we report that:

(a) We have sought and obtained all the information and explanations which to the bestof our knowledge and belief were necessary for the purposes of our audit.

(b) In our opinion proper books of account as required by law have been kept by theCompany so far as it appears from our examination of those books.

(c) The Balance Sheet the Statement of Profit and Loss (including other comprehensiveincome) the Statement of Changes in Equity and Cash Flow Statement dealt with by thisReport are in agreement with the books of account.

(d) In our opinion the aforesaid financial statements comply with the AccountingStandards specified under Section 133 of the Act.

(e) On the basis of the written representations received from the Director as on March31 2021 taken on record by the Board of Directors none of the Directors is disqualifiedas on March 31 2021 from being appointed as a Director in terms of Section 164 (2) of theAct.

(f) With respect to the adequacy of the internal financial controls with reference tofinancial statements of the Company and the operating effectiveness of such controlsrefer to our separate Report in "Annexure A".

(g) With respect to the other matters to be included in the Auditor's Report inaccordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 in our opinionand to the best of our information and according to the explanations given to us:

i. The Company has disclosed the impact of pending litigations on its financialposition in its financial statements - Refer Note 43 to the financial statements;

ii. The Company has made provision as at March 31 2021 as required under theapplicable law or accounting standards for material foreseeable losses if any onlong-term contracts - Refer Note 19 to the financial statements. The Company did not haveany long-term derivative contracts as at March 312021.

iii. There were no amounts which were required to be transferred to the InvestorEducation and Protection Fund by the Company during the year ended March 312021.

iv. The reporting on disclosures relating to Specified Bank Notes is not applicable tothe Company for the year ended March 312021.

17. The Company has paid/provided for managerial remuneration in accordance with therequisite approvals mandated by the provisions of Section 197 read with Schedule V to theAct.

For Price Waterhouse & Co
Chartered Accountants LLP
Firm Registration Number: 304026E/E-300009
Chartered Accountants
Sunit Kumar Basu
Partner
Place: Hyderabad Membership Number: 55000
Date: April 212021 UDIN: 21055000AAAADX6931

ANNEXURE A TO INDEPENDENT AUDITORS' REPORT

Referred to in paragraph 16(f) of the Independent Auditors' Report of even date to themembers of Artson

Engineering Limited on the financial statements for the year ended March 312021

Report on the Internal Financial Controls with reference to financial statements underClause (i) of Subsection 3 of Section 143 of the Act

1. We have audited the internal financial controls with reference to financialstatements of Artson Engineering Limited ("the Company") as of March 31 2021 inconjunction with our audit of the financial statements of the Company for the year endedon that date.

Management's Responsibility for Internal Financial Controls

2. The Company's Management is responsible for establishing and maintaining internalfinancial controls based on the internal control over financial reporting criteriaestablished by the Company considering the essential components of internal control statedin the Guidance Note on Audit of Internal Financial Controls Over Financial Reportingissued by the Institute of Chartered Accountants of India (ICAI). These responsibilitiesinclude the design implementation and maintenance of adequate internal financial controlsthat were operating effectively for ensuring the orderly and efficient conduct of itsbusiness including adherence to Company's policies the safeguarding of its assets theprevention and detection of frauds and errors the accuracy and completeness of theaccounting records and the timely preparation of reliable financial information asrequired under the Act.

Auditors' Responsibility

3. Our responsibility is to express an opinion on the Company's internal financialcontrols with reference to financial statements based on our audit. We conducted our auditin accordance with the Guidance Note on Audit of Internal Financial Controls OverFinancial Reporting (the "Guidance Note") and the Standards on Auditing deemedto be prescribed under section 143(10) of the Act to the extent applicable to an audit ofinternal financial controls both applicable to an audit of internal financial controlsand both issued by the ICAI. Those Standards and the Guidance Note require that we complywith ethical requirements and plan and perform the audit to obtain reasonable assuranceabout whether adequate internal financial controls with reference to financial statementswas established and maintained and if such controls operated effectively in all materialrespects.

4. Our audit involves performing procedures to obtain audit evidence about the adequacyof the internal financial controls system with reference to financial statements and theiroperating effectiveness. Our audit of internal financial controls with reference tofinancial statements included obtaining an understanding of internal financial controlswith reference to financial statements assessing the risk that a material weaknessexists and testing and evaluating the design and operating effectiveness of internalcontrol based on the assessed risk. The procedures selected depend on the Auditor'sjudgement including the assessment of the risks of material misstatement of the financialstatements whether due to fraud or error.

5. We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our audit opinion on the Company's internal financial controls systemwith reference to financial statements.

Meaning of Internal Financial Controls with reference to financial statements

6. A Company's internal financial controls with reference to financial statements is aprocess designed to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles. A Company's internal financial controlswith reference to financial statements includes those policies and procedures that:

(1) pertain to the maintenance of records that in reasonable detail accurately andfairly reflect the transactions and dispositions of the assets of the Company;

(2) provide reasonable assurance that transactions are recorded as necessary to permitpreparation of financial statements in accordance with generally accepted accountingprinciples and that receipts and expenditures of the Company are being made only inaccordance with authorisations of Management and Directors of the Company; and

(3) provide reasonable assurance regarding prevention or timely detection ofunauthorised acquisition use or disposition of the Company's assets that could have amaterial effect on the financial statements.

Inherent Limitations of Internal Financial Controls with reference to financialstatements

7. Because of the inherent limitations of internal financial controls with reference tofinancial statements including the possibility of collusion or improper Managementoverride of controls material misstatements due to error or fraud may occur and not bedetected. Also projections of any evaluation of the internal financial controls withreference to financial statements to future periods are subject to the risk that theinternal financial controls with reference to financial statements may become inadequatebecause of changes in conditions or that the degree of compliance with the policies orprocedures may deteriorate.

Opinion

8. In our opinion the Company has in all material respects an adequate internalfinancial controls system with reference to financial statements and such internalfinancial controls with reference to financial statements were operating effectively as atMarch 31 2021 based on the internal control over financial reporting criteriaestablished by the Company considering the essential components of internal control statedin the Guidance Note on Audit of Internal Financial Controls Over Financial Reportingissued by the Institute of Chartered Accountants of India. Also refer paragraph 5 of ourmain audit report.

For Price Waterhouse & Co
Chartered Accountants LLP
Firm Registration Number: 304026E/E-300009
Chartered Accountants
Sunit Kumar Basu
Partner
Place: Hyderabad Membership Number: 55000
Date: April 212021 UDIN: 21055000AAAADX6931

ANNEXURE B TO INDEPENDENT AUDITORS' REPORT

Referred to in paragraph 15 of the Independent Auditors' Report of even date to themembers of Artson Engineering Limited on the financial statements as of and for the yearended March 312021

i. (a) The Company is maintaining proper records showing full particulars includingquantitative details and situation of fixed assets.

(b) The fixed assets are physically verified by the Management according to a phasedprogramme designed to cover all the items over a period of three years which in ouropinion is reasonable having regard to the size of the Company and the nature of itsassets. Pursuant to the programme a portion of the fixed assets has been physicallyverified by the Management during the year and no material discrepancies have been noticedon such verification.

(c) The title deeds of immovable properties as disclosed in Note 3 on fixed assets andNote 8 on Other Assets to the financial statements are held in the name of the Company.

ii. The physical verification of inventory have been conducted at reasonable intervalsby the Management during the year. The discrepancies noticed on physical verification ofinventory as compared to book records were not material.

iii. The Company has not granted any loans secured or unsecured to Companies FirmsLimited Liability Partnerships or other parties covered in the register maintained underSection 189 of the Act. Therefore the provisions of Clause 3(iii) (iii)(a) (iii)(b) and(iii)(c) of the said Order are not applicable to the Company.

iv. The Company has not granted any loans or made any investments or provided anyguarantees or security to the parties covered under Section 185 and 186. Therefore theprovisions of Clause 3(iv) of the said Order are not applicable to the Company.

v. The Company has not accepted any deposits from the public within the meaning ofSections 73 74 75 and 76 of the Act and the Rules framed there under to the extentnotified.

vi. Pursuant to the rules made by the Central Government of India the Company isrequired to maintain cost records as specified under Section 148(1) of the Act in respectof its products. We have broadly reviewed the same and are of the opinion that primafacie the prescribed accounts and records have been made and maintained. We have nothowever made a detailed examination of the records with a view to determine whether theyare accurate or complete.

vii. (a) According to the information and explanations given to us and the records ofthe Company examined by us in our opinion the Company is generally regular in depositingundisputed statutory dues in respect of income tax provident fund professional taxgoods and service tax though there has been a slight delay in a few cases and is regularin depositing undisputed statutory dues including employees' state insurance sales taxservice tax duty of customs duty of excise value added tax cess and other materialstatutory dues as applicable with the appropriate authorities.

(b) According to the information and explanations given to us and the records of theCompany examined by us there are no dues of income-tax service-tax duty of customsduty of excise goods and service tax which have not been deposited on account of anydispute. The particulars of dues of sales tax and value added tax as at March 312021which have not been deposited on account of a dispute are as follows:

Name of the statute Nature of dues Amount disputed (Rs. In Lakhs) Amount deposited (Rs. In Lakhs) Period to which the amount relates Forum where the dispute is pending
Central Sales Tax Act 1956 Central Sales Tax 41.40 4.24 F.Y 2007-08 Maharashtra Sales Tax Tribunal
Punjab Value Added Tax Act 2005 Value Added Tax 4.84 1.21 F.Y 2009-10 Joint Director cum- Deputy Excise & Taxation Commissioner (Appeals)
Punjab Value Added Tax Act 2005 Value Added Tax 2.32 Nil F.Y 2009-10 Excise & Taxation Officer - cum-Officer Incharge

viii. According to the records of the Company examined by us and the information andexplanation given to us the Company has not defaulted in repayment of loans or borrowingsto any financial institution or bank or Government or dues to debenture holders as at thebalance sheet date.

ix. In our opinion and according to the information and explanations given to us themoneys raised by way of term loans have been applied for the purposes for which they wereobtained. The Company has not raised any moneys by way of initial public offer furtherpublic offer (including debt instruments) and term loans.

x. During the course of our examination of the books and records of the Companycarried out in accordance with the generally accepted auditing practices in India andaccording to the information and explanations given to us we have neither come across anyinstance of material fraud by the Company or on the Company by its officers or employeesnoticed or reported during the year nor have we been informed of any such case by theManagement.

xi. The Company has paid/ provided for managerial remuneration in accordance with therequisite approvals mandated by the provisions of Section 197 read with Schedule V to theAct.

xii. As the Company is not a Nidhi Company and the Nidhi Rules 2014 are not applicableto it the provisions of Clause 3(xii) of the Order are not applicable to the Company.

xiii. The Company has entered into transactions with related parties in compliance withthe provisions of Sections 177 and 188 of the Act. The details of such related partytransactions have been disclosed in the financial statements as required under IndianAccounting Standard (Ind AS) 24 Related Party Disclosures specified under Section 133 ofthe Act.

xiv. The Company has not made any preferential allotment or private placement of sharesor fully or partly convertible debentures during the year under review. Accordingly theprovisions of Clause 3(xiv) of the Order are not applicable to the Company.

xv. The Company has not entered into any non cash transactions with its Directors orpersons connected with him. Accordingly the provisions of Clause 3(xv) of the Order arenot applicable to the Company.

xvi. The Company is not required to be registered under Section 45-IA of the ReserveBank of India Act 1934. Accordingly the provisions of Clause 3(xvi) of the Order are notapplicable to the Company.

For Price Waterhouse & Co
Chartered Accountants LLP
Firm Registration Number: 304026E/E-300009
Chartered Accountants
Sunit Kumar Basu
Partner
Place: Hyderabad Membership Number: 55000
Date: April 212021 UDIN: 21055000AAAADX6931

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