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Arvind Ltd.

BSE: 500101 Sector: Industrials
NSE: ARVIND ISIN Code: INE034A01011
BSE 00:00 | 18 May 74.70 -0.25
(-0.33%)
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75.00

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76.20

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73.85

NSE 00:00 | 18 May 74.60 -0.35
(-0.47%)
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74.95

HIGH

76.25

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73.80

OPEN 75.00
PREVIOUS CLOSE 74.95
VOLUME 85507
52-Week high 84.20
52-Week low 21.50
P/E 22.84
Mkt Cap.(Rs cr) 1,934
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 75.00
CLOSE 74.95
VOLUME 85507
52-Week high 84.20
52-Week low 21.50
P/E 22.84
Mkt Cap.(Rs cr) 1,934
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Arvind Ltd. (ARVIND) - Auditors Report

Company auditors report

TO THE MEMBERS OF ARVIND LIMITED

Report on the Audit of the Standalone Financial Statements

Opinion

We have audited the accompanying standalone financial statements of Arvind Limited(“the Company”) which comprise the Balance Sheet as at March 31 2020 and theStatement of Profit and Loss (including Other Comprehensive Income) the Statement of CashFlows and the Statement of Changes in Equity for the year then ended and a summary ofsignificant accounting policies and other explanatory information.

In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid standalone financial statements give the information requiredby the Companies Act 2013 (“the Act”) in the manner so required and give a trueand fair view in conformity with the Indian Accounting Standards prescribed under section133 of the Act read with the Companies (Indian Accounting Standards) Rules 2015 asamended (“Ind AS”) and other accounting principles generally accepted in Indiaof the state of affairs of the Company as at March 31 2020 and its profit totalcomprehensive income its cash flows and the changes in equity for the year ended on thatdate.

Basis for Opinion

We conducted our audit of the standalone financial statements in accordance with theStandards on Auditing specified under section 143(10) of the Act (SAs). Ourresponsibilities under those Standards are further described in the Auditor'sResponsibility for the Audit of the Standalone Financial Statements section of our report.We are independent of the Company in accordance with the Code of Ethics issued by theInstitute of Chartered Accountants of India (ICAI) together with the ethical requirementsthat are relevant to our audit of the standalone financial statements under the provisionsof the Act and the Rules made thereunder and we have fulfilled our other ethicalresponsibilities in accordance with these requirements and the ICAI's Code of Ethics. Webelieve that the audit evidence obtained by us is sufficient and appropriate to provide abasis for our audit opinion on the standalone financial statements.

Emphasis of Matter

We draw attention to Note 44 of the standalone financial statements which describesthe uncertainties and the impact of COVID-19 pandemic on the Company's operations andresults as assessed by the management. Our opinion is not modified in respect of thismatter.

Key Audit Matters

Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the standalone financial statements of the current period.These matters were addressed in the context of our audit of the standalone financialstatements as a whole and in forming our opinion thereon and we do not provide aseparate opinion on these matters. We have determined the matters described below to bethe key audit matters to be communicated in our report.

Key Audit Matter How the key Audit Matter Was Addressed in the Audit
1 Revenue recognition - cut off Principal Audit Procedures performed:
Revenue is one of the key profit drivers and is therefore susceptible to misstatement. Cut-off is the key assertion in so far as revenue recognition is concerned. There is a risk that revenue is recognized on sale of goods around the year end without substantial transfer of control and is not in accordance with Ind AS-115 “Revenue from Contracts with Customers”. Our audit process consisted testing of the design and operating effectiveness of the i n te rn al co n tro l s an d substantive testing are as follows:
We tested the Company's control over timing of revenue recognition around year end.
• At the year end we have performed the cut off testing for late cut off to test that the revenue is recorded in the appropriate period. We have traced sales with proof of delivery (POD) to confirm the recognition of sales.
2 Physical verification of Inventories Principal Audit Procedures performed:
The Company's management conducts physical verification of inventories during the year at reasonable intervals however on account of the COVID-19 related lockdown restrictions management was unable to perform year end physical verification of inventories. We have performed following alternate procedures to audit t he existence of inventories as at the year-end since we were unable to physically observe the inventory verification:
• evaluated the design and implementation of the controls over physical verification of inventories and tested the operating
Subsequent to the year-end Management has carried out physical verification of inventories before starting any operational activity at all locations. effectiveness of the controls during the year.
• for inventory at third party warehouses obtained direct confirmations and as appropriate performed roll-
We were not able to participate in observation of the physical verification of inventories due to the COVID-19 pandemic situation and have performed alternate procedures to test existence of inventory as at year-end in accordance with the requirements of the auditing standards; and identified 'Inventories - Existence Rs as a key audit matter. back procedures to compare with inventory quantities at year end on a sample basis. Also read the warehousing agreements to understand the obligations of the warehouse owner with respect to maintenance of the inventory records for the Company and their ability to provide confirmation on the inventories held by them on behalf of the Company.
• Post ease in lockdown the management of the company have again carried
out physical verification of inventory for major locations which was at te n d e d by t h e independent firm of Chartered Accountant under the instructions of Audit engagement team. Audit engagement team had observed the process through virtual medium and performed roll back procedures evidencing the movement in stocks from the date of such verification to the year end on a sample basis.
• Verified the analytical reviews performed by the management such as consumption analysis and stock movement analysis for locations not covered in physical verification for the year for raw material and finished goods at locations on a sample basis.

Information Other than the Financial Statements and Auditor's Report Thereon

The Company's Board of Directors is responsible for the other information. The otherinformation comprises the information included in the Director's report but does notinclude the consolidated financial statements standalone financial statements and ourauditor's report thereon.

• Our opinion on the standalone financial statements does not cover the otherinformation and we do not express any form of assurance conclusion thereon

• In connection with our audit of the standalone financial statements ourresponsibility is to read the other information and in doing so consider whether theother information is materially inconsistent with the standalone financial statements orour knowledge obtained during the course of our audit or otherwise appears to bematerially misstated.

• If based on the work we have performed we conclude that there is a materialmisstatement of this other information we are required to report that fact. We havenothing to report in this regard.

Management's Responsibility for the Standalone Financial Statements

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 standalone financial statementsthat give a true and fair view of the financial position financial performance includingother comprehensive income cash flows and changes in equity of the Company in accordancewith the Ind AS and other accounting principles generally accepted in

India. This responsibility also includes maintenance of adequate accounting records inaccordance with the provisions of the Act for safeguarding the assets of the Company andfor preventing and detecting frauds and other irregularities; selection and application ofappropriate accounting policies; making judgments and estimates that are reasonable andprudent; and design implementation and maintenance of adequate internal financialcontrols that were operating effectively for ensuring the accuracy and completeness ofthe accounting records relevant to the preparation and presentation of the standalonefinancial statement that give a true and fair view and are free from materialmisstatement whether due to fraud or error.

In preparing the standalone financial statements management is responsible forassessing the Company's ability to continue as a going concern disclosing as applicablematters related to going concern and using the going concern basis of accounting unlessmanagement either intends to liquidate the Company or to cease operations or has norealistic alternative but to do so.

Those Board of Directors are also responsible for overseeing the Company's financialreporting process.

Auditor's Responsibility for the Audit of the Standalone Financial Statements

Our objectives are to obtain reasonable assurance about whether the standalonefinancial statements as a whole are free from material misstatement whether due to fraudor error and to issue an auditor's report that includes our opinion. Reasonable assuranceis a high level of assurance but is not a guarantee that an audit conducted in accordancewith SAs will always detect a material misstatement when it exists. Misstatements canarise from fraud or error and are considered material if individually or in theaggregate they could reasonably be expected to influence the economic decisions of userstaken on the basis of these standalone financial statements.

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

• Identify and assess the risks of material misstatement of the standalonefinancial statements whether due to fraud or error design and perform audit proceduresresponsive to those risks and obtain audit evidence that is sufficient and appropriate toprovide a basis for our opinion. The risk of not detecting a material misstatementresulting from fraud is higher than for one resulting from error as fraud may involvecollusion forgery intentional omissions misrepresentations or the override of internalcontrol.

• Obtain an understanding of internal financial control relevant to the audit inorder to design audit procedures that are appropriate in the circumstances. Under section143(3)0) of the Act we are also responsible for expressing our opinion on whether theCompany has adequate internal financial controls system in place and the operatingeffectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonablenessof accounting estimates and related disclosures made by the 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 standalone financial statements or if such disclosures are inadequate to modify ouropinion. Our conclusions are based on the audit evidence obtained up to the date of ourauditor's report. However future events or conditions may cause the Company to cease tocontinue as a going concern.

• Evaluate the overall presentation structure and content of the standalonefinancial statements including the disclosures and whether the standalone financialstatements represent the underlying transactions and events in a manner that achieves fairpresentation.

Materiality is the magnitude of misstatements in the standalone financial statementsthat individually or in aggregate makes it probable that the economic decisions of areasonably knowledgeable user of the standalone financial statements may be influenced. Weconsider quantitative materiality and qualitative factors in (i) planning the scope of ouraudit work and in evaluating the results of our work; and (ii) to evaluate the effect ofany identified misstatements in the standalone financial statements.

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

We also provide those charged with governance with a statement that we have compliedwith relevant ethical requirements regarding independence and to communicate with themall relationships and other matters that may reasonably be thought to bear on ourindependence and where applicable related safeguards.

Report on Other Legal and Regulatory Requirements

1. As required by Section 143(3) of the Act based on our audit 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 Cash Flows and Statement of Changes in Equity dealt with by thisReport are in agreement with the relevant books of account.

d) In our opinion the aforesaid standalone financial statements comply with the Ind ASspecified under Section 133 of the Act.

e) On the basis of the written representations received from the directors as on March31 2020 taken on record by the Board of Directors none of the directors is disqualifiedas on March 31 2020 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 over financialreporting of the Company and the operating effectiveness of such controls refer to ourseparate Report in “Annexure A”. Our report expresses an unmodified opinion onthe adequacy and operating effectiveness of the Company's internal financial controls overfinancial reporting.

g) With respect to the other matters to be included in the Auditor's Report inaccordance with the requirements of section 197(16) of the Act as amended in our opinionand to the best of our information and according to the explanations given to us theremuneration paid by the Company to its directors during the year is in accordance withthe provisions of section 197 of the Act.

h) 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 as amended inour opinion and to the best of our information and according to the explanations given tous:

i. The Company has disclosed the impact of pending litigations on its financialposition in its standalone financial statements.

ii. The Company has made provision as required under the applicable law or accountingstandards for material foreseeable losses if any on long-term contracts includingderivative contracts.

iii. Following is the instance of delay in transferring amounts required to betransferred to the Investor Education and Protection Fund by the Company.

Financial Year for which amount pertains Amount involved C In crores) Number of days delay in depositing the amount Date of deposit
2011-12 Rs 0.30 25 days 27-11-2019

2. As required by the Companies (Auditor's Report) Order 2016 (“the Order”)issued by the Central Government in terms of Section 143(11) of the Act we give in“Annexure B” a statement on the matters specified in paragraphs 3 and 4 of theOrder.

For DELOITTE HASKINS & SELLS LLP
Chartered Accountants
(Firm's Registration No: 117366W/W-100018)
Kartikeya Raval
Partner
(Membership no. 106189)
Place: Ahmedabad (UDIN: 20106189AAAAEY8343)
Date: June 27 2020

ANNEXURE “A” TO THE INDEPENDENT AUDITOR'S REPORT

(Referred to in paragraph i(f) under 'Report on Other Legal and Regulatory RequirementsRs section of our report of even date)

Report on the Internal Financial Controls Over Financial Reporting under Clause (i) ofSub-section 3 of Section 143 of the Companies Act 2013 ("the Act”)

We have audited the internal financial controls over financial reporting of ArvindLimited (“the Company”) as of March 31 2020 in conjunction with our auditof the standalone Ind AS financial statements of the Company for the year ended on thatdate.

Management's Responsibility for Internal Financial Controls

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. These responsibilities includethe design implementation and maintenance of adequate internal financial controls thatwere operating effectively for ensuring the orderly and efficient conduct of its businessincluding adherence to company's policies the safeguarding of its assets the preventionand detection of frauds and errors the accuracy and completeness of the accountingrecords and the timely preparation of reliable financial information as required underthe Companies Act 2013.

Auditor's Responsibility

Our responsibility is to express an opinion on the Company's internal financialcontrols over financial reporting of the Company based on our audit. We conducted ouraudit in accordance with the Guidance Note on Audit of Internal Financial Controls OverFinancial Reporting (the “Guidance Note”) issued by the Institute of CharteredAccountants of India and the Standards on Auditing prescribed under Section 143(10) of theCompanies Act 2013 to the extent applicable to an audit of internal financial controls.Those Standards and the Guidance Note require that we comply with ethical requirements andplan and perform the audit to obtain reasonable assurance about whether adequate internalfinancial controls over financial reporting was established and maintained and if suchcontrols operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls system over financial reporting and their operatingeffectiveness. Our audit of internal financial controls over financial reporting includedobtaining an understanding of internal financial controls over financial reportingassessing the risk that a material weakness exists and testing and evaluating the designand operating effectiveness of internal control based on the assessed risk. The proceduresselected depend on the auditor's judgement including the assessment of the risks ofmaterial misstatement of the financial statements whether due to fraud or error.

We believe that the audit evidence we have obtained in terms of their reports referredto in the Other Matters paragraph below is sufficient and appropriate to provide a basisfor our audit opinion on the Company's internal financial controls system over financialreporting.

Meaning of Internal Financial Controls Over Financial Reporting

A company's internal financial control over financial reporting is a process designedto provide reasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance with generallyaccepted accounting principles. A company's internal financial control over financialreporting includes those policies and procedures that (1) pertain to the maintenance ofrecords that in reasonable detail accurately and fairly reflect the transactions anddispositions of the assets of the company; (2) provide reasonable assurance thattransactions are recorded as necessary to permit preparation of financial statements inaccordance with generally accepted accounting principles and that receipts andexpenditures of the company are being made only in accordance with authorisations ofmanagement and directors of the company; and (3) provide reasonable assurance regardingprevention or timely detection of unauthorised acquisition use or disposition of thecompany's assets that could have a material effect on the financial statements.

Inherent Limitations of Internal Financial Controls Over Financial Reporting

Because of the inherent limitations of internal financial controls over financialreporting including the possibility of collusion or improper management override ofcontrols material misstatements due to error or fraud may occur and not be detected.Also projections of any evaluation of the internal financial controls over financialreporting to future periods are subject to the risk that the internal financial controlover financial reporting may become inadequate because of changes in conditions or thatthe degree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion to the best of our information and according to the explanations givento us the Company has in all material respects an adequate internal financial controlssystem over financial reporting and such internal financial controls over financialreporting were operating effectively as at March 31 2020 based on the criteria forinternal financial control over financial reporting established by the Company consideringthe essential components of internal control stated in the Guidance Note on Audit ofInternal Financial Controls Over Financial Reporting issued by the Institute of CharteredAccountants of India.

For DELOITTE HASKINS & SELLS LLP
Chartered Accountants
(Firm's Registration No: 117366W/W-100018)
Kartikeya Raval
Partner
(Membership no. 106189)
(UDIN: 20106189AAAAEY8343)
Place: Ahmedabad
Date: June 27 2020

ANNEXURE “B” TO THE INDEPENDENT AUDITORS Rs REPORT

(Referred to in paragraph 2 under “Report on Other Legal and RegulatoryRequirements” section of our report of even date)

(i) In respect of its Property plant and equipment (including Capital work inprogress):

(a) The Company has maintained proper records showing full particulars includingquantitative details and situation of Property plant and equipment.

(b) Some of the Property plant and equipment were physically verified by themanagement in accordance with a programme of verification which in our opinion providesfor physical verification of the Property plant and equipment at reasonable intervals.According to the information and explanation given to us no material discrepancies werenoticed on such verification.

(c) According to the information and explanations given to us and the records examinedby us and based on the examination of the registered sale deed / transfer deed /conveyance deed provided to us we report that the title deeds comprising all theimmovable properties of land and acquired buildings which are freehold are held in thename of the Company as at the balance sheet date except the following:

Particulars Total No. of Cases Area Amount (Gross Carrying amount as at the balance sheet date) Amount (Net Carrying amount as at the balance sheet date) Remarks
Freehold land 28 335209 Sq. Mtr. Rs 85.52 crores Rs 85.52 crores The Company is in process to register title deed in its name.
Freehold Acquired Building 6 9056 Sq. Mtr. Rs 12.82 crores Rs 8.32 crores
Freehold Land 5 278942 Sq. Mtr. Rs 19.65 crores Rs 19.65 crores The title deeds are in the name of Arvind Brands and Retail Limited and Dholka Textile Park Private Limited (erstwhile companies) which were merged with the Company under scheme of amalgamation sanctioned by National Company Law Tribunal vide its order dated August 24 2017 with effect from April 1 2016. The Company is in process to register title deed in its name.
Freehold Acquired Building

9

1329 Sq. Mtr. Rs 1.66 crores Rs 1.52 crores

Immovable properties of land whose title deeds have been pledged as security for loansguarantees etc. are held in the name of the Company based on the confirmations directlyreceived by us from lenders.

In respect of immovable properties of land that have been taken on lease and disclosedas Property plant and equipment in the Standalone financial statements the leaseagreements are in the name of the Company where the Company is the lessee in theagreements.

(ii) As explained to us the inventories were physically verified during the year bythe Management at reasonable intervals and no material discrepancies were noticed onphysical verification.

(iii) According to the information and explanations given to us the Company has notgranted any loans secured or unsecured to Companies firms Limited LiabilityPartnerships or other parties covered in the register maintained under section 189 of theCompanies Act 2013.

(iv) In our opinion and according to the information and explanations given to us theCompany has complied with the provision of section 185 and 186 of the Act in respect ofgrant of loans making investment and providing guarantees and securities as applicable.

(v) According to the information and explanations given to us the Company has notaccepted any deposits during the year from the public to which the directives issued bythe Reserve Bank of India and the provisions of Section 73 to 76 or any other relevantprovisions of the Act and the Companies (Acceptance of Deposits) Rules 2014 as amendedwould apply. Accordingly the provisions of Cause 3(v) of the Order are not applicable tothe Company.

(vi) The maintenance of cost records have been specified by the central governmentunder section 148(1) of the act. We have broadly reviewed the cost records maintained bythe Company pursuant to the Companies (Cost Records and Audit) Rules 2014 as amendedprescribed by the Central Government under sub-section (1) of Section 148 of the Act andare of the opinion that prima facie the prescribed cost records have been made andmaintained. We have however not made a detailed examination of the cost records with aview to determine whether they are accurate or complete.

(vii) According to the information and explanations given to us in respect of statutorydues:

(a) The Company has generally been regular in depositing undisputed statutory duesincluding Provident Fund Employees Rs State

Insurance Goods and Service Tax Custom Duty Income tax Cess and other materialstatutory dues applicable to the appropriate authorities.

(b) There were no undisputed amounts payable in respect of Provident Fund Employees RsState Insurance Goods and Service Tax Custom

Duty Income tax Cess and other material statutory dues in arrears as at March 312020 for a period of more than six months from the date they became payable.

(c) Details of Income Tax Excise Duty Custom Duty Service Tax Sales Tax and ValueAdded Tax dues which have not been deposited as on March 31 2020 on account of disputesare given below:

Name of Statute Nature of Dues Amount involved and Unpaid ( Rs in crores) Period to which the Amount Relates Forum where Dispute is pending
The Income Tax Act 1961 Income Tax Rs 9.74 2004-05 2008-09 20014-15 2015-16 Commissioner of Income Tax Appeal
Rs 6.82 2005-06 2006-07 2011-12 2012-13 Income Tax Appellate Tribunal
Rs 0.12 2005-06 High Court
The Central Excise Act 1944 Excise Duty Rs 9.17 1999-00 2000-01 Supreme Court
Rs 1.06 2000-01 2001-02 2002-03 2003-04 High Court
Rs 0.47 2008-09 Assistant Commissioner
The Customs Act 1962 Custom Duty Rs 2.88 2012-13 Customs Excise and Service Tax Appellate Tribunal
The Finance Act 1994 Service Tax Rs 8.14 2004-05 to 2016-17 Assistant Commissioner
Rs 0.77 2013-14 2014-15 Principal Commissioner
Rs 1.27 2004-05 to 2007-08 2012-13 Commissioner
Rs 0.44 2003-04 to 2007-08 2012-13 2013-14 Customs Excise and Service Tax Appellate Tribunal
Gujarat Value Added Tax Act 2003 Value Added Tax Rs 3.87 2006-07 2007-08 Joint Commissioner (Appeal)
Maharashtra Value Added Tax Act 2003 Value Added Tax Rs 5.73 2014-15 Assistant Commissioner
Central Sales Tax Act 1956 Central Sales Tax Rs 0.60 2005-06 Deputy Commissioner
Rs 0.62 2007-08 Joint Commissioner (Appeal)
Rs 4.73 2014-15 Assistant Commissioner

(viii) In our opinion and according to the information and explanations given to usthe Company has not defaulted in the repayment of dues as at March 31 2020 to financialinstitutions banks and debenture holders. The Company has not borrowed money fromGovernment.

(ix) The Company has not raised money by way of initial public offer/ further publicoffer (including debt instruments). In our opinion and according to the information andexplanation given to us money raised by way of term loans during the year have beenapplied by the Company for the purposes for which they were raised other than pendingtemporary deployment pending application of proceeds.

(x) To the best of our knowledge and according to the information and explanationsgiven to us no fraud by the Company and no material fraud on the Company by its officersor employees has been noticed or reported during the year.

(xi) In our opinion and according to the information and explanations given to us theCompany has paid / provided managerial remuneration in accordance with the requisiteapprovals mandated by the provisions of section 197 read with Schedule V to the Act.

(xii) The Company is not a Nidhi Company and hence reporting under clause (xii) of theOrder is not applicable.

(xiii) In our opinion and according to the information and explanations given to usthe Company is in compliance with Section 188 and 177 of the Act where applicable forall transactions with the related parties and the details of related party transactionshave been disclosed in the Standalone Ind AS financial statements as required by theapplicable accounting standards.

(xiv) During the year the Company has not made any preferential allotment or privateplacement of shares or fully or partly convertible debentures and hence reporting underclause (xiv) of the Order is not applicable to the Company.

(xv) In our opinion and according to the information and explanations given to usduring the year the Company has not entered into any non-cash transactions with itsdirectors or persons connected with him and hence provisions of section 192 of the Act arenot applicable.

(xvi) The Company is not required to be registered under section 45-IA of the ReserveBank of India Act 1934.

For DELOITTE HASKINS & SELLS LLP
Chartered Accountants
(Firm's Registration No: 117366W/W-100018)
Kartikeya Raval
Partner
(Membership no. 106189)
Place: Ahmedabad (UDIN: 20106189AAAAEY8343)
Date: June 27 2020

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