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AYM Syntex Ltd.

BSE: 508933 Sector: Industrials
NSE: AYMSYNTEX ISIN Code: INE193B01039
BSE 09:15 | 18 May 107.35 2.55
(2.43%)
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107.35

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107.35

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NSE 00:00 | 17 May 105.65 3.75
(3.68%)
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103.00

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106.75

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OPEN 107.35
PREVIOUS CLOSE 104.80
VOLUME 190
52-Week high 158.50
52-Week low 56.30
P/E 10.61
Mkt Cap.(Rs cr) 539
Buy Price 105.40
Buy Qty 8.00
Sell Price 107.30
Sell Qty 8.00
OPEN 107.35
CLOSE 104.80
VOLUME 190
52-Week high 158.50
52-Week low 56.30
P/E 10.61
Mkt Cap.(Rs cr) 539
Buy Price 105.40
Buy Qty 8.00
Sell Price 107.30
Sell Qty 8.00

AYM Syntex Ltd. (AYMSYNTEX) - Auditors Report

Company auditors report

To the Members of AYM Syntex Limited

Report on Audit of the Financial Statements Opinion

We have audited the accompanying financial statements of AYM Syntex Limited ("theCompany") which comprise the Balance sheet as at March 31 2021 the statement ofProfit and Loss (including Other Comprehensive Income) statement of changes in equity andstatement of cash flows for the year then ended and notes to the financial statementsincluding a summary of significant 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 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 profit and other comprehensive income) changes in equity and its cash flowsfor the year ended on that date.

Basis for opinion

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 together with the ethicalrequirements 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.

Emphasis of Matter

We draw your attention to Note 49 to the financial statements which describes themanagement's assessment of the impact of the outbreak of Coronavirus (COVID-19) pandemicon the assets and liabilities of the Company as at March 31 2021. In the view of themanagement such an assessment is a continuous process given the uncertainty associatedwith the nature and duration of any disruptions arising from the pandemic. Our opinion isnot modified in respect of this matter.

Key audit matters

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.

Key Audit Matter How Our Audit Addressed The Key Audit Matter
Assessment of realisability of Minimum Alternate Tax ('MAT') credit entitlement (Refer note 7 and 34 of the financial statements) To evaluate the realisability of MAT Credit entitlement our procedures included the following:
Minimum Alternate Tax ('MAT') credit entitlement of Rs 5075.77 lakhs is carried forward from March 31 2020 and Rs 398.06 lakhs is recognized as an asset by crediting the Statement of Profit and Loss for the year ended March 31 2021 and this balance classified under Deferred Tax Assets (net) in the balance sheet. • Understanding and evaluating the design and testing the operating effectiveness of the Company's controls over preparation of forecasts.
• Assessing the historical accuracy of the Company's Board approved forecasts by comparing the forecast approved in the previous year with the actual performance in the current year.
Entitlement of MAT credit is recognised to the extent there is convincing evidence that the Company will be able to utilise the said credit against normal tax payable during the period of fifteen years succeeding the year of filing of return of Income tax.
• Testing the mathematical accuracy of the underlying calculations and comparing the forecasts with the budgets approved by the Board of Directors.
We considered the realisability of MAT credit entitlement to be a key audit matter as the amount is material to the financial statements and there is significant management judgement involved while applying various assumptions in preparation of forecasts which mainly include future business growth rates and taxable profits.
• Assessing the reasonableness of assumptions used in the preparation of forecasts with external and internal factors including business and industry growth rates and impact of COVID-19 and Company's past performance.
• Applying sensitivity to the forecasts to assess whether the MAT credit carried as an asset would be utilised within the specified time period of fifteen years as stated earlier.
Based on the above procedures we did not find any material exception to the Company's judgement in preparation of forecasts of future taxable profits for the assessment of realisability of the MAT credit entitlement.
Assessment of indication of impairment and the recoverable amount (RA) of net carrying value of assets (Refer note 2 (e) of the financial statements) Our audit procedures related to testing impairment of the carrying amount of net assets included the following:
The carrying amount of the entity's net assets exceeded the entity's market capitalisation requiring the Company's management to assess whether there is any indication of impairment to the net assets having carrying value of Rs 51545.46 lakhs as at March 31 2021. • Understanding and evaluating the design and testing the operating effectiveness of controls for identification and assessment of any potential impairment including determining the carrying amount and RA of the net assets.
Based on such indications an impairment testing was performed by the Company's management in accordance with the requirements of Ind AS 36 Impairment of Assets. Management calculated the value in use of the assets applying the discounted cash flow method. This is a key audit matter because of the significance of the carrying value of the assets of the Company and the estimation uncertainty in assumptions used for calculating the RA of the net assets such as future sales discount rate cost of materials and rate of growth over the estimation period. • Assessing the historical accuracy of the Company's Board approved forecasts by comparing the forecast approved in the previous year with the actual performance in the current year.
• Using auditor's expert for testing appropriateness of the key assumptions like discount rate terminal growth rate method and model used for determining RA and mathematical accuracy of the calculation.
• Evaluating reasonableness of other key assumptions used in future cash flow projections such as future sales Cost of materials impact of COVID-19 and rate of growth over the estimation period.
• Performing sensitivity analysis over key assumptions to corroborate that RA is within a reasonable range.
• Assessing the appropriateness of the related presentation and disclosures in the financial statements.
Based on the above procedures performed we did not note any material exceptions in the management's assessment of the RA of the net carrying value of assets.

Other Information

The Company's Board of Directors is responsible for the other information. The otherinformation comprises of Director's report Management discussion and analysis CorporateGovernance Report and Secretarial Audit report but does not include the financialstatements and our auditor's report thereon which we obtained prior to the date of thisauditor's report and the Managing Director & CEO's letter to shareholders which isexpected to be made available to us after that date.

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 on the other information that we obtained prior to the date of this auditor'sreport 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.

When we read the Managing Director & CEO's letter to shareholders if we concludethat there is a material misstatement therein we are required to communicate the matterto those charged with governance and take appropriate action as applicable under therelevant laws and regulations.

Responsibilities of management and those charged with governance for the financialstatements

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.

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

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.

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)(Ifthe 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.

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 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.

• 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

As required by the Companies (Auditor's Report) Order 2016 ("the Order")issued by the Central Government of India in terms of subsection (11) of section 143 ofthe Act we give in the Annexure B statement on the matters specified in paragraphs 3 and4 of the Order to the extent applicable.

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 directors 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 38 to the financial statements.

ii. The Company has long-term contracts as at March 31 2021 for which there were nomaterial foreseeable losses. The Company did not have any long term derivative contractsas at March 31 2021.

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 31 2021.

iv. The reporting on disclosures relating to Specified Bank Notes is not applicable tothe Company for the year ended March 31 2021.

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 Chartered Accountants LLP
Firm Registration No.: 012754N/N500016
Pankaj Khandelia
Partner
Place: Mumbai Membership No.: 102022
Date: May 15 2021 UDIN: 21102022AAAABG3811

ANNEXUREA

to Independent Auditors' Report

Referred to in paragraph 18(f) of the Independent Auditors' Report of even date to themembers of AYM Syntex Limited on the financial statements for the year ended March 312021

Report on the Internal Financial Controls with reference to financial

statements under Clause (i) of Sub-section 3 of Section 143 of the Act

1. We have audited the internal financial controls with reference to financialstatements of AYM Syntex 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 and fairlyreflect the transactions and dispositions of the assets of the company; (2) providereasonable assurance that transactions are recorded as necessary to permit preparation offinancial statements in accordance with generally accepted accounting principles and thatreceipts and expenditures of the company are being made only in accordance withauthorisations of management and directors of the company; and (3) provide reasonableassurance regarding prevention or timely detection of unauthorised acquisition use ordisposition of the company's assets that could have a material effect on the financialstatements.

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 control controls with reference to financial statements may becomeinadequate because of changes in conditions or that the degree of compliance with thepolicies or procedures 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 4 of themain audit report.

For Price Waterhouse Chartered Accountants LLP

Firm Registration No.: 012754N/N500016

Pankaj Khandelia
Partner
Place: Mumbai Membership No.: 102022
Date: May 15 2021 UDIN: 21102022AAAABG3811

ANNEXUREB

to Independent Auditors' Report

Referred to in paragraph 17 of the Independent Auditors' Report of even date to themembers of AYM Syntex Limited on the financial statements as of and for the year endedMarch 31 2021

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

(b) The fixed assets of the Company have been physically verified by the Managementduring the year and no material discrepancies have been noticed on such verification. Inour opinion the frequency of verification is reasonable.

(c) The title deeds of immovable properties as disclosed in Note 3(a) on Property Plantand Equipment and Note 3(b) on Right of use Assets to the financial statements are heldin the name of the Company except for the following immovable properties whose titledeeds are not held in the Company's name:

Nature of immovable property Number of cases

Amount as at March 31 2021 (Rs in Lakhs)

Remarks
Gross block Net block
Freehold land 1 4.63 4.63 Title is not transferred in the name of the Company
Residential Flats 6 14.85 9.48 Documents of title deeds not available with the Company

ii. The physical verification of inventory excluding stocks with third parties havebeen conducted at reasonable intervals by the Management during the year. In respect ofinventory lying with third parties these have substantially been confirmed by them. Thediscrepancies noticed on physical verification of inventory as compared to book recordswere 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 prima facie theprescribed accounts and records have been made and maintained. We have not however madea detailed examination of the records with a view to determine whether they are accurateor complete.

vii. (a) According to the information and explanations given to us and

the records of the Company examined by us in our opinion the Company is regular indepositing undisputed statutory dues

including goods and service tax provident fund income tax sales tax service taxduty of customs employees' state insurance duty of excise value added tax cess andother material statutory dues as applicable with the appropriate authorities. Also refernote 38 to the financial statements regarding management's assessment on certain mattersrelating to provident fund.

(b) According to the information and explanations given to us and the records of theCompany examined by us there are no dues of sales-tax value added tax duty of exciseand goods and service tax which have not been deposited on account of any dispute. Theparticulars of dues of income tax service tax and duty of customs as at March 31 2021which have not been deposited on account of a dispute are as follows:

Name of the statute Nature of dues Amount (Rs in Lakhs)* Period to which the amount relates Forum where the dispute is pending
The Income tax Act 1961 Income tax 5.33 Assessment Years 2013- 14 and 2014- 15 Commissioner of Income Tax (Appeals) Mumbai
The Finance Act 1994 Service Tax 1.95 Financial Years 2005- 06 and 2006- 07 Central Excise and Service Tax Appellate Tribunal Ahmedabad
111.92 Financial Year 2006-07 Commissioner CGST & CE Vapi
213.37 Financial Years 2007-08 to 2012-13 Commissioner CGST & CE Vapi
95.27 Financial Years 2013- 14 and 2014- 15 Commissioner CGST & CE Vapi
461.40 Financial Year 2014-15 Central Excise and Service Tax Appellate Tribunal Ahmedabad
62.10 Financial Year 2015-16 Central Excise and Service Tax Appellate Tribunal Ahmedabad
15.02 Financial Years 2015-16 to 2017-18 Commissioner (Appeal) CGST & CE Surat
Name of the statute Nature of dues Amount (Rs in Lakhs)* Period to which the amount relates Forum where the dispute is pending
The Customs Act 1962 Duty of Customs 25.00 Financial Year 2013-14 Commissioner of Customs (Appeals) Mumbai
64.26 Financial Year 2014-15 Commissioner of Customs (Appeal) Raigad

* Net of amount paid under protest

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. As the Company has not issued anydebentures as at Balance Sheet date the provisions of Clause 3(viii) of the Order tothat extent are not applicable to the Company.

Further in view of the extension of time granted vide Reserve Bank of Indianotifications RBI/2019-20/186 dated March 27 2020 and RBI/2019-20/244 dated May 23 2020for the payment of interest and principal for term loans falling due between March 1 2020and August 31 2020 the Company has availed the moratorium for payment of the aforesaiddues on term loans outstanding to Central Bank of India Karur Vysya Bank IndustrialDevelopment Bank of India and Bank of Baroda in terms of the aforesaid notifications ofthe Reserve Bank of India (Refer note 18).

ix. In our opinion and according to the information and explanations given to us themoney raised by way of term loans have been applied for the purposes for which they wereobtained. As the Company has not raised any moneys by way of initial public offer andfurther public offer (including debt instruments) the provisions of Clause 3(ix) of theOrder to that extent are not applicable to the Company.

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. Refer

paragraph 19 of the Independent Auditor's Report on the financial statements.

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 made a preferential allotment of shares during the year underreview in compliance with the requirements of Section 42 of the Act. The amounts raisedhave been used for the purpose for which funds were raised.

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 Chartered Accountants LLP

Firm Registration No: 012754N/N500016

Pankaj Khandelia
Partner
Place: Mumbai Membership No.: 102022
Date: May 15 2021 UDIN: 21102022AAAABG3811

.